The Algemene Bestedingsbelasting (ABB) replaces the Omzetbelasting (OB) on Bonaire and the Belasting op Bedrijfsomzetten (BBO) on Saba and Saint Eustatius as of 1 January 2011. Unlike the OB and BBO, not all entrepreneurs must pay ABB.
When will I encounter ABB?
ABB will be due in three cases:
- Importing goods
- Delivery of goods by a local manufacturer
- Provision of services