VAT identification number: for business contacts
You use the VAT identification number (VAT ID) for all your contacts with customers and suppliers. For example, you put the VAT ID on your stationery, invoices, and website. You also use it if you do business within the European Union (EU).
VAT ID for sole proprietors (freelancers)
For sole proprietors (self-employed professionals, freelancers, zzp’ers) the VAT ID consists of the country code NL, 9 digits, the letter 'B' and a 2-digit check number. Your citizen service number (BSN) has not been processed in those 9 digits. So your privacy is better protected. An example of a VAT ID: NL000099998B57.
VAT ID for other business structures
The VAT identification number of other legal forms, such as a vof, cv, partnership, or bv consists of the country code NL followed by their Legal Entities and Partnerships Information Number (RSIN). Read more about the RSIN number.
VAT tax number: for communication with the Tax Administration
You only use the VAT tax number (omzetbelastingnummer,ob-nummer) for your contacts with the Tax Administration. For example, if you write a letter to the Tax Administration. Or if you call the Tax Information Line.
VAT tax number for sole proprietorships
Do you have a sole proprietorship? Then your citizen service number (BSN) has been processed in the VAT tax number. It is your BSN followed by B01 (or higher). An example of a VAT tax number: 111234567B01. Read more about VAT and income tax for self-employed professionals.
VAT tax number for other legal structures
The VAT tax number of other legal structures – such as partnerships, cvs, and bvs – is exactly the same as the RSIN. There is no NL in front of it, as with the VAT ID.
Getting a VAT ID number and VAT tax number
If you register with the Netherlands Chamber of Commerce KVK, the Tax Administration will let you know whether you are an entrepreneur for VAT purposes. If so, you will receive the VAT ID and VAT tax number automatically. Sometimes you cannot register with KVK. See what you can do if registering with the KVK is not possible (in Dutch).
Lost your numbers?
You will see your VAT ID and VAT tax number when you log in to the Tax Administration via logging in for entrepreneurs (in Dutch).
Doing business within the EU
If you buy or provide products or services within the EU, you use your VAT ID. The system for the exchange of VAT information (VIES) only recognises that number. You also use your VAT ID for your VAT returns via the one-stop shop.
The Tax Administration also passes on your VAT ID to the tax authorities of other EU countries. For example, if they handle your request for a refund.
If you trade internationally and come into contact with customs, you need an EORI number. Your VAT ID is automatically linked to your EORI number.