Non-residents liable to register and collect VAT on e-services
The Caribbean island state of Curaçao imposes 6% Sales Tax collection obligations on foreign providers of digital or electronic services to local consumers.
There is not VAT registration threshold for foreign providers. And there are no specific marketplace or digital platform deemed supplier rules switching the obligations to them.
There is no requirement for the appointment of fiscal representative. Once registered, taxpayers must file on a monthly basis. Since Curaçao does not operate a VAT regime, its Sales Tax is not recoverable by businesses. Fine for non-compliance are:
- Sales Tax return is not filed on time (maximum penalty of ANG2,500); and
- Sales Tax is (wholly or partially) not paid within the specified period (maximum penalty of ANG10,000).
- Fine of up to 100% of the Sales Tax due in the case of deliberate acts.
Check our global VAT on digital services tracker. There are now over 120 countries imposing VAT obligations on non-resident providers of digital services.
Central and South America VAT on digital services
| Comments (click for details) | Rate | Date | Threshold | Comments |
| Argentina | 21% | Apr 2018 | – | |
| Aruba | 4% | Jan 2023 | - | |
| Bahamas | 10% | Jan 2015 | BSD 100,000 | |
| Barbados | 17.5% | Dec 2019 | BBD 200,000 | |
| Bolivia | 13% | Nov 2022 | - | |
| Brazil | 26.5% | Jan 2026 | n/a | Regulations in parliament |
| Chile | 19% | Jun 2020 | Nil | |
| Colombia | 19% | Jan-18 | Nil | |
| Costa Rica | 13% | Oct 2020 | Nil | Withholding VAT option |
| Curaçao | 6% | 2020 | Nil | |
| Dominican Republic | 18% | 2025 | Nil | Currently withholding VAT |
| Ecuador | 12% | Sep 2020 | – | |
| El Salvador | 13% | 2022 | - | Replace Withholding VAT |
| Guatemala | 12% | TBC | ||
| Honduras | 15% | 2022 | HNL 250,000 | |
| Panama | 10% | 2022 | Withholding VAT | |
| Paraguay | 10% | Jan-21 | Nil | Withholding VAT; 4.5% DST |
| Peru | 18% | 2024 | Nil | Withholding VAT |
| Puerto Rico | 10.5% | Jan 2020 | $100,000; or 200 transactions | Marketplaces |
| Suriname | 10% | Jan 2023 | SRD 500,000 | |
| Uruguay | 22% | Jan 2018 | Nil | VAT and Withholding Tax |