March 31, 2025, is the last day for the submission of the 'collective wage sheet' and 'collective third-party declarations' for 2024

ORANJESTAD - The Tax Department informs that the deadline to submit the collective wage sheet (Verzamelloonstaat- VLZ) and the Collective Third-Party Declaration (Verzamelstaat opgaaf derden – VOD for the year 2024 is March 31, 2025. 
 

All employers or traders must submit these lists digitally via the Tax Department's 'BO impuesto' (BOi) portal. In the coming days employers or traders will receive an e-mail with relevant information about VZL and VOD.

Digital submission

The 'collective wage sheet' (VZL) and the 'collective third-party declarations' (VOD) for 2024 are available on the 'BO impuesto' portal. Employers or traders can enter the necessary data on the portal itself or choose to upload the XML file generated by their payroll software. Additionally, you can use the MS Excel files provided by the Tax Department, called "e-Verzamelloonstaat" and "e-Verzamelstaat Opgaaf Derden":

After entering the data into the MS Excel file, you must save it in XML format for upload to the BO impuesto portal. Please note that you can no longer use a USB stick or send files via email. Contact your payroll provider if you have any questions about generating the XML file from the payroll software,

Adjusting data

After submitting the data of the VZL or VOD via the portal, and if adjustments are necessary, you can do it. In that case, you must create a new XML file. The employer or trader must first make the adjustments in the payroll software or the MS Excel file downloaded from the Tax Department's website. Then, you must save the data as an XML file. Next, you must upload the new XML file to the BO impuesto portal via the 'History' section, where you can find the 2024 list, and by clicking on the pencil icon on the right to open the document and upload the new XML file.

For example:

For example, if employee "A" is not included in the original VZL submitted, you must create a new XML file containing the data of all employees. You may not upload employee "A" data separately in a separate XML file. It is essential to resubmit the complete VZL, including the data of all employees. The same procedure applies to the VOD. If the employer or trader did not upload an XML file but entered the data directly into the portal, they can also make adjustments. The employer or trader should open the document via 'History', add the missing data, and resubmit the entire document.

Registering as a portal user

If an employer or trader has not yet registered as a portal user, do it as soon as possible. To register as a portal user, you must make an appointment via www.impuesto.aw. On the homepage, click on ‘Digitale formulieren’  and then select the option "Registreren voor het online portaal ‘BOi account’ and follow the instructions. If an existing user cannot log in to the portal, they can change their password via the BOi login page. Select "Password vergeten" or "Wijzig password" and follow the instructions. If you can not log in, email to boi@impuesto.aw or call 522 7423 or 522 7424.

Deadline

For the lists of the year 2024, the deadline for submission is March 31, 2025.

There is no deadline extension 

The Tax Department advises all taxpayers to comply on time, as there will be no deadline extension. Failure to submit the 'collective wage sheet' or the 'collective third-party declarations' for the year 2024 may result in an additional levy (assessment), including a fine of up to AWG 10,000.

For more information about the 'collective wage sheet and 'collective third-party declarations', you can visit the website www.impuesto.aw via the following links: 

Building DIMP