Financial & Regulatory Reporting Get a determination
New rule A reporting threshold of Afl. 1,500,000 now applies, and the deadline for the new NFALA was 24 July 2026. What it means →

FALA & FEC reporting to the Centrale Bank van Aruba

Do you have a licence to transact outside Aruba?

Unless you apply to the Centrale Bank for each individual payment, no. One other thing can stand in its place, and it is monthly reporting. Every company sending money abroad sits in one of three positions — and many sit in the third without knowing there were three.

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Filing monthly since 2021 · 157 returns submitted · Angelo J. Willems · KvK H50872.0

Position one

You apply, payment by payment

Permission sought from the Centrale Bank for each individual transaction, before it is made. Slow, tedious, and a regulator inside the timing of your ordinary payments.

Authorised, but bureaucratic and costly. I prepare the applications.

Position two

You report, month by month

Foreign accounts reported and flows classified on a monthly cycle. This is the arrangement that stands in for applying, and it holds for exactly as long as you keep it up.

The sweet spot — provided you can commit to it. I run the cycle.

Position three

Neither

No applications, no filings. Money still moves, the bank still processes it, and nothing appears to be wrong — which is exactly why this position is so easy to occupy for years without noticing.

The common case — and the one exposed to inquiry and enforcement. Find out which route suits you.

2021

Filing monthly for Aruban companies without interruption since January of that year.

150+

Monthly returns prepared and submitted to the Centrale Bank.

Vortex

Filed as RE Administrator, so the portal access and the submission sit with me.

Every one

Returns that the Bank queries or rejects get corrected and resubmitted until they are accepted.

160 120 80 40 0 RETURNS FILED, CUMULATIVE 2021 — 12 returns filed that year 12 2021 2022 — 13 returns filed that year 25 2022 2023 — 36 returns filed that year 61 2023 2024 — 36 returns filed that year 97 2024 2025 — 36 returns filed that year 133 2025 2026 — 24 returns filed to the end of August 157 2026 to Aug
Every monthly return I have prepared and submitted, counted from January 2021. The curve steepens where the practice took on additional reporting entities; it has never flattened, because a filing obligation does not pause.

What you are relying on

Reporting is what stands in for the licence

Aruba runs a fixed exchange rate and a managed foreign exchange system. Moving money across that boundary is, in principle, a permissioned act — something you ask for rather than simply do. The reason it rarely feels that way is that, for companies which report, reporting substitutes for asking.

What the Bank takes in exchange is information: classified, period by period, so it can see the composition of flows in and out of the country. That data is what balance-of-payments statistics and reserve management are built from — and those are what the peg itself rests on.

So paying the commission is not the whole of it. The statistical input is the consideration. A filing that arrives on time but classifies half its transactions carelessly has paid the money and withheld the thing actually being asked for — which is the part of this arrangement most companies have never had explained to them.

The alternative, if you would rather

Apply to the Centrale Bank for each transaction, individually, before it is made. It is slow, it is tedious, and it puts a regulator inside the timing of your ordinary payments. Nobody chooses it. But it is what sits behind the arrangement you are actually using — and it is worth knowing that, because it is what you fall back towards if the reporting stops.

Your company registered in Aruba Accounts held abroad any bank outside Aruba, dormant ones included Payments leaving Aruba suppliers, lenders, affiliates abroad EVERY MONTH EVERY PAYMENT FALA report balances and transactions, filed Foreign Exchange Commission driven by classification CBA supervisor INDEPENDENT IN RETURN: GENERAL PERMISSION TO TRANSACT — NO LICENCE, PAYMENT BY PAYMENT the freedom to move money is granted against the data, not bought with the commission
Two obligations, assessed separately — relief from one does not touch the other. Both feed the same return, which is why classification is the crux: a transaction code is not an administrative label but a statement of what the payment actually was — a purchase, a dividend, a loan drawdown, a capital contribution. Code it wrong and the commission can still be right while the report tells the Bank something untrue.

What is actually at stake

Three ways a quiet filing gap becomes an expensive one

Supervisory

You end up on the wrong side of an inquiry

Where the Centrale Bank identifies non-compliance, it weighs measures ranging from an informal conversation or written warning through to formal action. None of those start well, and all of them start with a letter you were not expecting.

Standing

You stop holding up your end

The freedom to move money without applying for it rests on the data you supply. A company that files late, or classifies carelessly, is not merely behind on paperwork — it has stopped delivering the consideration. And every later request, exemption or determination is read by people who can see that history.

Financial

The commission was wrong the whole time

Misclassified outflows mean the wrong Foreign Exchange Commission was paid, month after month, until someone reconciles it. Arrears compound quietly and corrections are always more expensive than getting the code right the first time.

Not sure which of the three positions you are in? Seven questions will tell you, and nothing is sent anywhere.

The core engagement

The Annual Determination

Once a year · in writing

Know exactly where you stand — and stop thinking about it until next year.

Your reporting position is not permanent. Balances move, transaction volume moves, structures change, and the rules themselves are amended. A position that was correct in 2025 can be wrong in 2026 without anyone in your company doing a single thing differently.

So I re-establish it every year, in writing: which accounts are reportable, from when, whether the threshold releases you, and what the commission position is on your outgoing payments. Where the answer turns on the Centrale Bank’s own practice rather than the text, I take the question to them on procedure before giving you a position.

You get a document you can hand to your accountant, your auditor or your board — and the rest of the year back. If the determination finds periods outstanding, I bring them current; a backlog is not a reason to put this off.

Determinations are fixed fee, agreed before any work starts — AWG 1,000 per entity, all taxes included, and it does not change with what the work turns up.
Request a determination — AWG 1,000

What you receive

  • Account inventory. Every account and exposure outside Aruba identified, dormant ones included.
  • A written position. Reportable or not, for which accounts, effective from which date — with the reasoning set out.
  • Threshold test. This year’s balances and transaction volume measured against the threshold, with the figures shown.
  • Commission position. How your outgoing payments should be classified, and what that means for what you owe.
  • Regulatory sourcing. Each position traced to the state ordinance and the amending decree actually in force.
  • Remediation plan, if needed. Where periods are outstanding, how they get brought current and in what order.

Renewed each year against that year’s figures and any change in the rules. If your position changes, you hear it from me — not from a letter.

Determination position, in writing TWELVE MONTHS OF TRADING balances grow an account is opened the group restructures the rules are amended Re-test same questions, this year’s figures EVERY YEAR
None of the four things above requires anyone at the company to change how they work — which is exactly why a position established once and left alone quietly stops being true.

If you are already behind

A backlog is the normal case, not the exception

Most companies that come to me are not current. They opened an account abroad years ago, nobody mentioned a reporting obligation, and the longer it went unaddressed the harder it became to raise. That is not evasion. It is how this almost always happens.

It also means those payments went out against an arrangement that was not being held up at the time — no reporting, and no application either. Bringing the periods current is what repairs that, retroactively and in order.

The instinct is to wait — because the cost of coming forward is immediate and specific, while the cost of being found is vague and someday. That instinct is backwards. Waiting adds a period to the backlog every month, and it spends the one thing that genuinely works in your favour: that you raised it yourself, before anyone asked.

Where a supervisor weighs how to respond to non-compliance, the seriousness of the case is part of that judgement. A company arriving with complete records and a plan to regularise is not in the same position as one whose gap is discovered for it.

Bring me a backlog of any length. I have yet to meet one that could not be brought current in an orderly way.

How I handle it

  • Scoped before you commit. I establish how many periods are outstanding and what it takes to close them, so you know the size of the problem before deciding anything.
  • Nothing leaves without your say-so. An NDA is signed first. Where a question needs to go to the Centrale Bank to scope the work, it goes as a general question of procedure — your name is not attached to it.
  • Reconstruction. Historical balances and transactions rebuilt from statements, classified, and reconciled period by period.
  • Filed in order. Outstanding periods submitted in sequence, with the working papers that support each one.
  • The explanation, prepared. If the Bank asks why the periods were late, the answer is written, documented and ready — not improvised under pressure.
  • Then you are current. From there it is a monthly cycle and an annual determination, and the backlog never happens twice.
You raise it scoped privately, under NDA A letter arrives the gap is found for you THE SAME WORK, EITHER WAY Reconstruct each period Classify the transactions File in sequence Current, on your terms your timetable, and the explanation ready first Current, on theirs a deadline you did not set, and a weaker footing
The remedial work does not get smaller by waiting — it gets larger by one period a month, and the choice of footing expires the moment the letter is sent.

A backlog is scoped before you commit to anything, under an NDA, with no name attached to any question that goes to the Bank.

Self-assessment

Where does your company stand?

Seven questions, to see roughly where you sit before you commit to anything. Nothing is sent anywhere — the answer is worked out in your browser, and you decide whether to send it to me. It is an indication, not the determination itself.

01Is the company registered with the Chamber of Commerce of Aruba?
02What type of entity is it?
03Does the company hold bank accounts outside Aruba?
04Does it make payments to suppliers, lenders or affiliates abroad?
05Is the company filing monthly with the Centrale Bank today?
06Roughly how much moved through those accounts last year — in and out, added together?

Gross movement, not the closing balance — every payment in and every payment out. This is where most companies underestimate.

07And what do those accounts typically hold, combined?
Answer questions 3 to 7 for a result.

Once the position is settled

Work for whichever position you are in

Not every engagement is a monthly retainer. Companies that already report often want review or a blockage cleared rather than the whole function handed over; companies that transact rarely are better off applying than reporting. I work all three ways.

Monthly FALA reporting

Balances and transactions compiled, reconciled against statements and submitted through Vortex. I act as RE Administrator, so the portal is my problem, not yours.

Vortex · monthly

Rejected submissions, unblocked

A form that will not go through, a validation error nobody can place, a period that refuses to close. If you already report and the cycle keeps stalling, this is usually a short job with an immediate result.

Troubleshooting · per incident

Review, without handing over the work

For teams that file their own returns and want a second pair of eyes: classification checked, balances tied out, working papers reviewed before submission. You keep the function; I keep it accurate.

Second-line · monthly or periodic

Per-transaction applications

If you move money abroad rarely, monthly reporting may be more machinery than the situation warrants. I prepare and submit the individual applications instead, and tell you plainly which route costs you less.

Low-frequency · per application

Outflow classification

The code says what the payment actually was, and that is the substance the Bank is asking for — not just the basis of the commission. I classify the full ledger and document why each call was made.

5455 / 5555 / full code set

Non-routine transactions

Shareholder contributions, institutional loans, intercompany settlement by a foreign parent. The entries that do not fit the standard template are the ones that draw questions.

Capital · debt · intercompany

Quarterly payment overview

A standing check that commission payments are current and nothing has quietly fallen behind. Arrears are cheaper to find in March than in an inquiry letter.

Every quarter

Inquiries and variance explanations

When the Centrale Bank comes back with a question, I answer it — from working papers built when the filing was made, not reconstructed under pressure afterwards.

Correspondence · follow-up

Whichever position you are in, it starts the same way: a written determination of where you actually stand.

How I work

The terms you would ask for anyway

Confidentiality

An NDA is signed before any data moves. Client files are kept separate, and nothing about one engagement is visible in another.

Backup during peak

Year-end, audit season, a resignation in the finance team. The filing still goes out, whether or not your own staff are available that week.

Quality assurance

Classifications reviewed against current guidance, not against last year’s habit. Where a rule is genuinely open, I say so rather than guessing quietly.

Sources, not summaries

Positions traced to the state ordinance and the amending decree actually in force. If the answer depends on the Centrale Bank’s own practice, I ask them.

For financial institutions

Capacity, review and automation

Banks file on a different scale and to a different template, but the failure points are the same: classification, reconciliation, and a working paper file too thin to survive an inquiry. I work alongside a reporting team rather than in place of one.

I take the tedious part. Your team still signs the report — and it is still accurate.

  • Peak and absence cover for the monthly filing cycle, without onboarding a permanent headcount.
  • Second-line classification review on outflows and commission, before the filing goes out.
  • Workflow automation of the recurring compile-and-reconcile steps, built around your existing formats.
  • Working paper structure that makes variance explanations a lookup instead of an investigation.
  • Branch and department briefings on what the rules require from the people entering the data.

Beyond the filing

Have a situation that does not fit the form?

Not every exposure is a monthly report. Groups restructure, parents settle obligations centrally, a subsidiary opens in a jurisdiction nobody has read the rules for yet. Those questions get a scoped, fixed-fee investigation before anyone talks about a retainer — so you know what an answer costs before you commit to finding one.

  • Exemption and threshold analysisPositions traced to the operative decree, with the Centrale Bank consulted on procedure where it matters.
  • Cross-border and regional scopingWhat a new jurisdiction requires of an Aruban group, mapped before the first payment moves.
  • Financial reporting and analysisManagement reporting, variance analysis and the reconciliations behind them, for finance teams that are short-handed rather than short of ideas.
  • Reporting automationTurning a manual monthly compile into a pipeline, built around the formats and systems you already run.

If none of this quite fits your situation, describe it and I will tell you whether it is something I can help with.

Get in touch

Request this year’s determination

Most conversations begin the same way: are we actually required to file, and for which accounts? That question has a definite answer, and it takes one short conversation to scope. Send your assessment summary, or just the account details, and I will come back with what the determination would cover and what it costs.

Angelo J. Willems
Angelo J. Willems
Principal · Aruba

Trading as Willems Financial & Regulatory Reporting · registered at the Chamber of Commerce Aruba as Stochastic Traders
KvK H50872.0 · Weg Fontein 23, Standard Ville / Rooi Hundo