The supply of services by a non-resident is subject to TOT in Curacao.
When a non-resident has an establishment in Curacao, the establishment must pay TOT.
When a non-resident has no establishment in Curacao, registration is not required and the recipient of the goods is required to account for the TOT via reverse charge. However, a non-resident may choose to be registered with the tax registry. A tax representative is not required.