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Overview

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Identifiers

Collect two identifiers from each business customer in Aruba and submit them as strings on the application body. Tax ID: 8-digit numeric identifier assigned by DIMP to every registered taxpaying entity (natural person or legal entity). Used for all tax obligations including profit tax (winstbelasting, standard rate 22% as of January 1, 2023), turnover taxes (BBO/BAZV/BAVP, combined 7%), and wage tax (loonbelasting). Must be obtained before commencing commercial activities and before opening a bank account. All profit tax returns must be filed digitally via DIMP’s BOi portal (mandatory since the 2023 tax year). Not the same as the KvK registration number. Registration number: Dossier number assigned at registration in the Handelsregister (Trade Register) under the Trade Register Ordinance (Landsverordening Handelsregister). Appears on all KvK extracts (uittreksels), declarations of registration, and certificates of good standing. Every commercial entity — including NV, VBA, VOF, CV, Stichting, and branches of foreign companies — must register within 7 days of commencing activities.

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Sector regulators

Centrale Bank van Aruba (CBA) · Financial Intelligence Unit Aruba (FIU Aruba) · Department of Economic Affairs, Commerce and Industry (DEACI)

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How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

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Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.

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Collection notes

  • Legal Registration: The primary proof-of-registration document issued by the Kamer van Koophandel en Nijverheid Aruba. Issued as a certified digital extract (Gewaarmerkt Uittreksel) or a plain extract; contains entity name, trade name(s), dossier number (KvK-nummer), legal form, registered address, establishment date, objects, managing directors and authorized signatories, and (for corporations) share capital. Ordered via the MyChamber online portal; delivered to the MyChamber inbox within 48 hours. Documents are in Dutch. For NV and VBA: incorporation is by notarial deed before a civil-law notary, after which directors register the entity in the Trade Register. For sole proprietorships and partnerships: registration is self-service at the Chamber. Annual contributions required to maintain active registration.
  • Constitutive Documents: For NV, VBA, Stichting, Coöperatieve Vereniging, and Vereniging: constitutive documents are a notarial deed (oprichtingsakte) executed in Dutch before a civil-law notary in Aruba, containing the statuten (articles of association). The statuten must state the entity’s name, registered seat, objects, capital structure (for share companies), and governance rules. Bylaws (statuten) must be registered with the Chamber of Commerce; supplemental regulations attached to a notarial deed need not be registered. A photostatic copy (Fotokopie Statuten) and an authenticated copy (Gewaarmerkte Statuten) are available from the Chamber. For partnerships (VOF, CV, Maatschap): formed by notarial or private deed; the deed need not be filed publicly. NB: the memorandum and articles are NOT a public document for private entities — they are obtained from the notary or Chamber as a paid product.
  • Tax Registration: The standard profit tax (winstbelasting) rate is 22% (effective January 1, 2023; reduced from 25%). Resident companies are taxed on worldwide income; non-residents on Aruba-source income. There is no general offshore exemption: the IPC regime (which had allowed 10–15% rates) was abolished January 1, 2023, with grandfathering expiring for financial years starting before January 1, 2026; and the AVV was phased out effective January 2, 2024. Free zone companies benefit from a reduced 2% rate on qualifying profits. The persoonsnummer is required before opening a bank account and must appear on all tax filings, including winstbelasting returns submitted via DIMP’s BOi online portal (mandatory since the 2023 tax year; paper returns are no longer accepted). Documents from DIMP are in Dutch/Papiamento. A business licence from DEACI (vestigingsvergunning) is a separate operating requirement and does not serve as a tax certificate.
  • Operating Permit: Issued by the Minister of Economic Affairs through the Department of Economic Affairs, Commerce and Industry (DEACI) under the Business Establishment Ordinance (Landsverordening vestiging van bedrijven). Required for: all corporations (NV, VBA) regardless of owner nationality; foreign nationals establishing any business type; and all businesses in reserved sectors. Aruba-born Dutch nationals operating sole proprietorships are exempt. A separate Director’s Licence (directievergunning) is required for foreign managing directors. The licence specifies the permitted business activity (branche) and must be renewed if the activity changes. Documents are in Dutch/Papiamento. A copy of the business permit (Kopie Bedrijfsvergunning) is available via the KvK portal.
  • Sector-Specific License: Sector-specific licences issued by the Centrale Bank van Aruba (CBA) under various state ordinances: credit institutions (Landsverordening toezicht kredietwezen, AB 1998 no. 16); insurance companies and company pension funds (Landsverordening toezicht verzekeringsbedrijf); money transfer companies (Landsverordening toezicht geldtransactiebedrijven, AB 2003 no. 60); trust service providers (Landsverordening toezicht trustkantoren); and securities businesses. The CBA also supervises non-regulated financial service providers (insurance brokers, investment brokers, factoring and leasing companies) and designated non-financial businesses for AML/CFT. Gaming licences are issued by a separate authority. Only applies to entities in regulated sectors.
  • Governance Records: Directors (bestuurders) of NV and VBA are listed in the Handelsregister and appear on the KvK uittreksel (trade register extract). The extract shows the names, titles, and signing authority (handtekenbevoegdheid) of current directors and authorized signatories. A Historical Extract (Historisch Uittreksel) shows prior directors and amendments. For the NV, supervisory board members (commissarissen) may also appear. Documents are in Dutch.
  • Signing Authority: Signing authority is established either by a notarially executed power of attorney (volmacht) or a board resolution (bestuursresolutie / directiebesluit) on company letterhead. The KvK uittreksel lists who is authorized to sign and in what capacity (e.g. ‘alleen/zelfstandig bevoegd’ = sole authority; ‘gezamenlijk bevoegd’ = jointly authorized). No statutory form prescribed for board resolutions. Notarial powers of attorney may need to be apostilled for use abroad.
  • Address: Standard KYC proof of registered or operational address. Utility bill (WEB Aruba — electricity; SETAR — telephone; Utilities of Aruba — NV WEB) or bank statement accepted within 90 days; lease agreement accepted without strict time limit. Documents typically in Dutch or Papiamento. Same evidence accepted for both registered address and principal place of business checks.
  • Good Standing: Issued by the Kamer van Koophandel en Nijverheid Aruba as a ‘Declaration of Good Standing’ (Verklaring) confirming that the entity is validly registered and has met its financial obligations to the Chamber (annual contribution up to date). Distinct from the plain uittreksel — this is an attestation of current status, not merely a registry extract. Ordered via the MyChamber portal; processing within 48 hours. Documents issued in Dutch; apostille available if required for international use. The Chamber also issues a ‘Declaration of Registration’ (Verklaring van Inschrijving) which proves active registration including name, address, establishment date, and ownership structure.

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Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

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Notes

  • Aruba is a constituent country of the Kingdom of the Netherlands with its own autonomous legal system rooted in Dutch civil law. Since 2021, corporate law is consolidated in Book 2 of the Aruba Civil Code (Burgerlijk Wetboek van Aruba); prior law was scattered across the Commercial Code and separate ordinances.
  • The Aruba Exempt Company (AVV — Aruba Vrijgestelde Vennootschap) was phased out effective January 2, 2024. Existing AVVs were required to convert to NV, VBA, or another legal form. Do not accept new KYB applications citing AVV as the legal form; treat unresolved AVVs as requiring a conversion confirmation before proceeding.
  • All KvK registry documents are in Dutch. Papiamento is also officially recognized in Aruba but legal/corporate documents are predominantly Dutch. Request certified translations if required for internal review.
  • The Aruba florin (AWG) is pegged to the US dollar at AWG 1.79 / USD 1.00. There is no general VAT in Aruba; instead, the combined BBO/BAZV/BAVP turnover tax rate of 7% applies (as of 2023-01-01). A persoonsnummer (8-digit DIMP TIN) is required before opening a bank account or filing any tax return.
  • Bearer shares were abolished as of January 1, 2021, under Book 2 ACC reform. All existing bearer shares were converted to registered shares. Do not accept bearer-share structures for any entity incorporated after that date.
  • Companies must file financial statements with the Chamber of Commerce within eight months of year-end (NV and VBA). Financial statements of credit institutions and insurance companies are publicly filed.
  • A Director’s Licence (directievergunning) from DEACI is required for any foreign natural person or foreign legal entity acting as managing director of an Aruba-based entity; confirm this licence as part of director verification for foreign-controlled entities.