What is a VAT tax number?

You get a VAT tax number (‘omzetbelastingnummer’) from the Dutch Tax Administration after you register your business at the Netherlands Chamber of Commerce KVK. You use your VAT tax number when you contact the Tax Administration. For example, when you file a tax return, or if you call the Tax Administration.

When do you receive a VAT tax number?

When you register your company in the Business Register, KVK shares this information with the Tax Administration. The Tax Administration then decides if you are an entrepreneur for VAT purposes. VAT is also known as turnover tax. If you are an entrepreneur for VAT purposes, you will receive your VAT tax number and VAT identification number (VAT ID or ‘btw-id’) by post within 2 weeks.

You use the VAT ID number when communicating with clients. You only use the VAT tax number with the Tax Administration.

When will you not receive a VAT tax number?

Some sectors, products, and types of work are exempt from VAT. If that applies to your business activities, you will not get a VAT ID or VAT tax number. This is because you do not charge VAT to customers or file VAT returns.

What does a VAT tax number look like?

The VAT number looks like this:

• 9 numbers.
  If you started as a sole proprietorship (‘eenmanszaak’), this is your citizen service number (BSN).
• The letter B.
• 2 numbers.

For example, 123456789B01

Please note: are you a self-employed professional? If so, the first 9 numbers are the same as your citizen service number (BSN). Therefore, do not put the VAT tax number on your invoices. Instead, use the VAT ID when you communicate with clients.

Have you lost your VAT tax number?

Have you forgotten or lost your VAT tax number? Log in to the Tax Administration website (‘Mijn Belastingdienst Zakelijk’, in Dutch). In the menu bar, click on ‘Omzetbelasting’ (VAT), and then ‘Btw-aangiften’ (VAT tax returns). The VAT returns you submitted before show your VAT tax number under ‘Onderwerp’ (subject).