How long it takes

After the registration at the KVK (the Dutch trade register), the Tax Administration reviews the file. For standard Dutch companies, the VAT identification number is issued mostly automatically, within days to two weeks. For foreign-owned and cross-border companies, the Tax Administration often checks the activities, the address and the directors first. This usually takes two to six weeks. To get the number fast, send a complete and clear file from the start. Use a real address (see the registered office rules) and describe your activities in concrete terms. When the Tax Administration asks a question, answer on the same day.

Once you have your VAT number, check its status in VIES, the EU VAT number check.

The two VAT numbers

You put the VAT identification number (btw-id) on your invoices. Your customers check it in the EU validation system. You use the filing number only for your VAT returns. Business customers check your btw-id online, so they ask for it before their first order. They need it for the reverse-charge rules. See intra-EU supplies and the reverse charge.

You can import into the EU through the Netherlands and pay zero VAT at the border. See fiscal representation for non-EU importers. There you read about the Article 23 licence, the EORI number and the monthly work involved.

The bookkeeping can be handed over while you live abroad. On bookkeeping in the Netherlands you can read what you send, what is filed for you and what you get back.

Invoicing while you wait, and what comes next

Trading can start at incorporation. In practice, you invoice with VAT charged and add the number once you have it. Until then, you note “VAT number pending”. If a customer’s system requires it, you issue corrected invoices. Once the number is issued, you can register in order: EORI (days), article 23 (weeks), and the OSS registration for consumer sales: that system.