Everything you need to know about the VAT ID number

You will also receive a VAT tax number (omzetbelastingnummer, or ob-nummer). You use this number when you are in contact with the Netherlands Tax Administration (Belastingdienst). This is not the same number as your VAT ID number.

The VAT identification number shows that you are registered for VAT. That means that you have to charge VAT on your products or services. You must file a VAT return and pay any VAT due to the Tax Administration.

Does every entrepreneur get a VAT-ID number?

When you register with KVK, the KVK passes this information to the Tax Administration. The Tax Administration checks if you are an entrepreneur for VAT purposes. If so, they will give you a VAT ID number.

Some sectors, goods, and activities are exempt from VAT. If this applies to your business, you will still receive a VAT ID number. But you do not have to charge VAT and do not need to submit a VAT return. You cannot reclaim VAT either.

Where do I find my VAT number?

Within two weeks of registration with the KVK, you will receive a letter from the Netherlands Tax Administration with your VAT number, also known as your VAT identification number. If you have lost the letter, follow these steps to find your VAT number:

• Log in to Mijn Belastingdienst Zakelijk (in Dutch) with your DigiD or eHerkenning.
• Choose  "Btw" “VAT”.
• Under “Btw identificatie nummer” you will find your VAT ID number.

What does VAT identification number look like?

The VAT identification number is a series of numbers and letters that is different for every entrepreneur. A Dutch VAT ID number starts with NL, then come 9 digits, the letter B, and then another 2 digits. Example: NL123456789B01.

How do I use the VAT ID-number?

You must display your VAT ID number when you have written contact with your customers. For example, on your invoices and your website. If you sell products or services via your website, you are also obliged to state your VAT number. This shows customers and suppliers that you are a VAT-registered entrepreneur. 

Exceptions

You do not have to include your VAT number on your invoices if you are exempt from sales tax or if you use the small businesses scheme (KOR). Some professions also do not always have to include the VAT number. Check therequirements for an invoice to see if that applies to you.

How do I get my VAT ID-number?

Which VAT numbers you get and how you get them depends on the legal structure of the business. Most starters begin as a sole proprietorship.

VAT numbers for a sole proprietorship

If you register your sole proprietorship at KVK, you will receive 2 letters from the Tax Administration within 2 weeks. One letter will give you your VAT ID number, and the other your VAT tax number (omzetbelastingnummer).

VAT numbers for other legal entities

If your company has a legal form other than sole proprietorship, things work a little differently. A private limited company (BV) or public limited company (NV), for example, is set up through a civil-law notary. They will register the BV or NV in the Business Register. The Tax Administration is also notified of this and within 2 weeks you will receive a letter with your VAT ID number. This usually applies to foundations or association as well.

If you register a General partnership (VOF) or Professional partnership (maatschap) , you will receive a letter from the Tax Administration with your VAT ID number within 2 weeks.

Can I apply for a second VAT ID number?

Do you already have a business and are you starting a new activity? For example, if you open a second shop or start an activity that has a different VAT rate. You can then apply for a second VAT ID from the Netherlands Tax Administration. You will then also receive an additional VAT tax number.

Keep in mind that you will then have to keep a second set of business records and file a second VAT return every quarter. Discuss with your accountant what is best suited for your business.

Remember to report your new activities to KVK.

No KVK registration, but a VAT number?

In special cases, you do not register a company or legal entity with KVK. This is the case with:

• non-trading, undisclosed partnerships (stille maatschap zonder onderneming)
• informal associations
• sole proprietorships with activities that do not qualify as business according to KVK
• foreign legal forms without a subsidiary in the Netherlands
• common account fund (Fonds voor gemene rekeinging, in Dutch)

Does one of these situations apply to you? Contact the Tax Administration and apply for a VAT ID number through the form ‘Opgaaf startende onderneming’ (Declaration Start-up Firm, in Dutch). Do you ot have a business? Then you cannot apply for a VAT number.

What happens to my VAT number when I end my business?

Your VAT number still belongs to your business, but because your business has closed down, your VAT number is no longer in use. When you end your business, you have to deregister from KVK. KVK notifies the Tax Administration. It may take some time for the Netherlands Tax Administration to process your deregistration. Sometimes you still have to file a VAT return, even though you have already deregistered.

In the step-by-step checklist for ending your business, you can read exactly what you need to do.

I have lost my VAT-ID number, now what?

Have you lost your VAT ID number? Log in to the tax portal for entrepreneurs, Mijn Belastingdienst Zakelijk, which is where you also submit your VAT return. There you will find your VAT ID-number.

Can foundations or associations also get a VAT ID number?

You can only apply for a VAT number for an association or foundation if it meets the requirements for entrepreneurship. The Tax Administration determines whether you run a business for VAT purposes on the basis of your registration in the Business Register. If there is any doubt or uncertainty about the registration, the Tax Administration will contact you.

Do I have to register with KVK if I want to reclaim VAT on solar panels?

If you want to claim a refund of the VAT on solar panels, you do not have to register with the KVK Business Register. Instead, you can reclaim the VAT via the form ‘Opgaaf zonnepaneelhouders´ (Declaration solar panels, in Dutch).

How can I find and check my customer or supplier's VAT number?

Are you looking for the VAT ID number or VAT number of another company or business partner? Check their website or contact the company. There is no register where you can look up VAT numbers. The European Union does have a database where you can check whether a VAT ID-number is valid and whether a business's name and address details are correct: the VIES system.

Your customers can also check your VAT number in the VIES system. The VIES system only works if you search by VAT ID-number. If you search by VAT tax number, you will get an error message. So, do not give your VAT tax number to customers.

What is the difference between a VAT ID number and a KVK number?

You use your VAT number for contacting customers. You put it on your website and invoices. It shows that you are a VAT entrepreneur. A KVK number shows that you are registered with the KVK. So that you officially have a business.

Why do I get 2 numbers from the Tax Administration?

Do you have a sole proprietorship? Then the Tax Administration will give you a VAT tax number and a VAT ID-number. You use the VAT tax number for your contact with the Tax Administration. It contains your BSN. To protect your privacy, you get a different number for your contact with customers and suppliers: the VAT ID-number.

How can I apply for the small businesses scheme (KOR)?

You can only apply for the small businesses scheme (KOR) until you have your VAT number. When using the KOR, you do not charge VAT, but you cannot deduct it either.