The btw-id for invoices
The VAT identification number (btw-id) is the number the outside world sees: on invoices, on the website, in VIES checks by customers. Format: NL, nine digits, B, two digits.
The omzetbelastingnummer for filing
The tax authority records your VAT position under the omzetbelastingnummer. This number is based on the company’s RSIN or the entrepreneur’s number. You see it in letters from the Belastingdienst and in the filing portal.
The EORI number for customs
Who files the customs declaration and pays the import duty? See the importer of record in the EU: a service or your own company.
To import or export across the EU border, you need an EORI number. This is the customs identification number. In the Netherlands, it is based on the RSIN with an NL prefix. You need it for customs declarations, the Article 23 deferment and broker mandates. You can read how to apply in the EORI guide.
Is your company established outside the EU? Then a Dutch fiscal representative files the VAT returns and applies for the Article 23 licence for you. See fiscal representation in the Netherlands for non-EU companies for how it works and how the costs are built up.
The VAT return is due every quarter, the payroll every month and the annual accounts once a year. Read more about this work, and how the monthly amount is calculated, on bookkeeping in the Netherlands.
Overview of the three numbers
| Number | Where you use it |
|---|---|
| btw-id | Invoices, website, VIES |
| Omzetbelastingnummer | Filing and tax correspondence |
| EORI | Customs declarations and licences |