Reminder: March 31, 2023 is the deadline for filing the 2022 'Verzamelloonstaat' and 'Verzamelstaat opgaaf derden’

Dit item is gearchiveerd op 24-04-2023.

ORANJESTAD - The Tax Department reminds its clients the deadline for filing the 2022 'Collective Wage Sheet (Verzamelloonstaat- VLZ)' and 'Collective Third Party Declaration (Verzamelstaat opgaaf derden - VOD) is March 31, 2023.

Employers and business owners submit their documents digitally on the Tax Department BO impuesto portal. Those who did not yet register on the BOi portal should register as soon as possible. To register as a user, make an appointment at  

Deadline submission of collective wage sheet (‘verzamelloonstaat) and collective statement for third parties (verzamelstaat opgaaf derden’) 2022 is March 31, 2023.If unable to log in, send an email or call 522 7437. 

You may enter the information on the portal or upload it as an XML file produced by your payroll software. There is also the option of using the MS Excel file from the Tax Office:

Please note that using USB to submit or email these files is no longer accepted.

The Tax Department advises all clients to submit their documents on There are no more extensions. Failure to submit the "collection statement" and "third-party collection statement" 2022 can result in a fine (surcharge) of up to Awg. 10.000,-

For more information on the 'collective wage sheet' and 'collective statement third parties, please refer to the following links;

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