Do business with the Government of Aruba

The Public Finance Accountability Ordinance 1989 of Aruba contains the regulations and policies that describe how the Government of Aruba must deal with the islands’ funds. You can also learn about the payment and collection policies.


Public Finance Accountability Ordinance 1989

Click on the following LINK for the Public Finance Accountability Ordinance 1989, You can learn about government regulations for purchasing products and/or services.

For more information about amendments made to the Public Finance Accountability Ordinance, please contact:

Contact Directorate of Legislation and Legal Affairs (DWJZ)

Schotlandstraat 53
Telephone: +297 527 5100
E-mail: [email protected]

Payment policy

The following conditions must be met in order to provide goods and services to the Government of Aruba:

  1. The General Conditions apply to actions taken by the Government of Aruba and its suppliers in connection with the delivery of goods and services following receipt of an order.
  2. The Directorate of Finance, the Parliament of Aruba, the Advisory Council, the Court of Audit or the Department of Public Works issue purchase orders for goods and services.
  3. Upon receipt of a good or service, the department, bureau or office in question, or the Parliament of Aruba, the Advisory Council, the Court of Audit or the Department of Public Works will stamp and sign the purchase order to indicate that the quantity, price and quality of the delivered product or service are acceptable.
  4. The country of Aruba maintains a 90-day payment period for received invoices, starting from the date of invoice.
  5. Contracts with deposit clauses are not accepted by the country of Aruba.
  6. The country of Aruba uses its authority to settle disputes in accordance with the provisions of the Aruba Civil Code.
  7. The interest to be charged for late payment (90 days) to the retailer is equal to the legal interest after notice of default and notification of interest.
  8. A contract’s total duration (including contract renewal) will not exceed 5 years.
  9. If subcontractors are used, income tax, general old-age pension (“AOV”), general widows’ and orphans’ pension (“AWW”), sickness insurance, general health insurance contributions, turnover tax and health tax must be paid on time by both the head contractor (natural person / legal entity) and the subcontractor (natural person / legal entity). In case of a legal entity, the directors/natural persons are jointly and severally liable with their entire private assets in the event of non-payment, if it is reasonable to believe that the non-payment is due to the directors’ obvious improper management.
  10. All transactions and agreements between the supplier and the country of Aruba are governed by Aruban law. The competent court in Aruba will hear disputes between the supplier and the country of Aruba.
  11. According to the relevant provisions of the Public Finance Accountability Ordinance 1989, the country’s money debt to the supplier, based on the goods and services received, becomes due after a limitation period of twenty months from the start of the fiscal year.
  12. If the supplier owes the Tax Department outstanding and already expired tax, the Directorate of Finance will pay the Tax Department the amounts owed by the supplier up to the amount of the claim as specified in Article 10 of the Collection Ordinance at the request of the Tax Department. The Directorate of Finance has the authority to transfer it to the Tax Department on its own initiative, based on that Article.

Collection policy

The Directorate of Finance of the Government of Aruba follows the following policy when collecting receivables. For the record, this collection policy does not apply to claims filed by the Tax Department:

  • Payment must be made on time, in full or through a payment arrangement.
  • Payment arrangements are only possible under strict conditions set by the Directorate of Finance.
  • If payment is not made on time, legal interest and collection costs will be calculated.
  • If the country appears to be indebted to you according to the accounts payable administration, the outstanding debt will be offset/deducted against the outstanding balance as a creditor.
  • You will be placed on the passport alert system if the Directorate of Finance does not have your correct address or if you refuse to pay and live abroad. As a result, you will be detained at the Kingdom of the Netherlands’ borders. When it comes to renewing your passport, you may run into issues. Give the Civil Registry (“DBSB”) your correct address to avoid problems.
  • If you refuse to pay or agree to a payment arrangement after being notified of increased interest and fees, a process will be issued, and you will be responsible for the costs. To avoid problems, give timely notice of address changes, pay on time or make arrangements for timely payment.
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