What is a Dutch VAT number

What is a Dutch VAT number

A Dutch VAT number is a unique identifier assigned to businesses in the Netherlands that are registered for Value Added Tax (VAT). It is essential for any company conducting taxable business activities in the Netherlands, such as selling goods or services. This number allows businesses to charge, collect, and reclaim VAT.

Key Aspects of a Dutch VAT Number

1. Purpose - A VAT number..

   • Identifies your business for VAT purposes.

   • Is used when invoicing customers and reporting VAT to the Dutch Tax Authorities.

   • Enables intra-EU trade under VAT regulations, such as the reverse charge mechanism.

   
   

2. Structure of the VAT Number

   • The Dutch VAT number for sole proprietors is linked to their BSN (Burger Service Nummer) and follows the format: NL<9-digit BSN>B01.

   • For other businesses, it typically follows: NL<RSIN number>B01.

   
   

3. Distinction Between VAT Number and VAT ID

   • VAT Number: Used for domestic and intra-EU VAT transactions and filings.

   • VAT ID: A specific variation used for intra-EU trade purposes, complying with EU VAT directives. The two identifiers are often similar but may differ slightly in formatting.

How to Obtain a Dutch VAT Number

1. Register Your Business: To obtain a VAT number, you must first register your business with the Chamber of Commerce (KvK) in the Netherlands. During this process, you will:

   • Provide details about your business activities.

   • Declare whether your business will be engaged in taxable activities.

   
   

2. Automatic Registration with Dutch Tax Authorities: Once registered with the KvK, your business details are forwarded to the Belastingdienst (Dutch Tax Authorities), which assesses whether your business qualifies for VAT registration.

   
   

3. Receive Your VAT Number

   • If approved, you will receive your VAT number via mail.

   • This process typically takes 1–2 weeks after registration.

   • If your business requires immediate VAT registration (e.g., for intra-EU trade), you can request expedited processing.

   
   

4. For Non-Residents: Foreign companies without a physical establishment in the Netherlands must apply directly to the Dutch Tax Authorities for a VAT number. This often requires appointing a fiscal representative.