STARTING A VBA business IN ARUBA

Starting a business is an exciting milestone. In Aruba, one of the most commonly used legal structures is the Vennootschap met Beperkte Aansprakelijkheid (VBA) which is comparable to a limited liability company. A VBA offers legal protection by separating the company’s assets and liabilities from those of its shareholders, making it an attractive option for entrepreneurs across various industries.

This guide is based on real experiences from clients. Although the order of steps may seem unconventional at first, following this sequence will help you avoid unnecessary costs, delays, and compliance issues.

Selecting a unique business name is the first step. Before investing in branding or marketing, verify name availability with the Aruba Chamber of Commerce at: businessinfo@arubachamber.com

Confirming your trade name early prevents complications later in the incorporation process.

Although this may not seem like the next logical step, checking licensing requirements before incorporation is crucial.

Location Requirements

Aruba has zoning rules that determine which business activities are allowed in specific areas. If your business will operate on leasehold land (erfpacht), the designated land use must match your intended activities. For example, a property designated for residential use cannot legally operate as a commercial business.

Where to Check

• Business  licensing guidelines: https://www.deaci.aw/doing-business/business-licences/
• Department of Economic Affairs, Commerce and Industry (DEACI): info@deaci.aw

A VBA is formally established through a notarial deed, which includes:

• Company name
• Business objectives
• Share capital
• Management structure
• Shareholder information

The civil‑law notary prepares and executes the deed in accordance with Aruban law.

During incorporation, your VBA must be registered with the Chamber of Commerce. Most notaries handle this step for you.

Proof of Business Location

You must provide documentation supporting your business address:

• Home address:
  • Deed of ownership
  • Extract from Dienst Landmeetkunde en Vastgoedregistratie (Kadaster)
• Commercial rental space:
  • Signed rental agreement

MyChamber Portal

After incorporation, create your MyChamber online account to access digital services, submit documents, and manage company changes: https://my.arubachamber.com/registreer/account

Once your company is incorporated, apply for your business license through Department of Economic Affairs, Commerce and Industry: https://www.deaci.aw/license-applications/

Depending on your situation, a director’s license may also be required.

Food & Beverage License

Restaurants, bars, cafés, and nightclubs must obtain a food & beverage license through the Department of Legislation and Legal Affairs (DWJZ). Contact: info@dwjz.gov.aw

Importing Supplements or Homeopathic Products

These products may be classified as medicines under Aruban law. Before selling them, the Public Health Inspection (Inspectie Volksgezondheid Aruba) must evaluate a sample of each product.

Guidelines: Import van gezondheidsproducten voor commercieel Contact: inspectiegeneesmiddelen@iva.aw

Additional Licenses

Certain activities require extra permits, including:

• Wholesale businesses
• Hotels & guesthouses
• Water sports & transportation
• Street vendors
• Telecommunications

Guidelines: https://www.gobierno.aw/en/additional-licensespermits

Your VBA must be registered with the Aruba Tax Department (DIMP). Depending on your activities, you may need to register for:

• Profit tax
• Dividend withholding tax
• Land tax
• Wage tax (if employing staff)
• BBO/BAVP/BAZV
• Tourist levy & lodging tax (if renting accommodations to tourists)

Once registered, your company receives a tax identification number (persoonsnummer).

Bo-Impuesto Portal

Most tax obligations are handled digitally through Bo-Impuesto, where you can:

• File monthly and annual tax returns
• View assessments and payments
• Grant portal access to your accountant or tax advisor

Register your VBA here: Een onderneming als rechtspersoon aanmelden | Departamento di Impuesto

A dedicated business bank account is essential for proper financial management and compliance. Banks in Aruba typically require:

• Notarial deed
• Shareholders register
• Chamber of Commerce extract
• Business license(s)
• Tax identification number

Timeline

• After submitting documents, banks may take up to 3 weeks to schedule an appointment.
• After final compliance checks, it may take another 3 weeks to activate your bank account and issue your bank cards.

Establishing a VBA in Aruba is more than completing formalities; it lays the foundation for a compliant and successful business. Understanding each step and your ongoing obligations helps prevent costly mistakes and delays.

At Taxcellent Consultants VBA, we guide entrepreneurs through every stage of the start‑up process, from tax registration and licensing to long‑term tax planning and compliance. Whether you’re launching your first venture or expanding your operations, we ensure you start on solid ground.