How it works
Every business that charges VAT in the Netherlands has a VAT identification number. It has 14 characters: NL, nine digits, the letter B and two digits, for example NL123456789B01. A BV receives it from the tax authority after the KVK registration. The number is based on the RSIN of the BV. Since 2020, a sole trader receives a random number, so the citizen service number stays private.
The number appears on every invoice, on the website and in contracts. When a Dutch business sells to a business in another EU country at 0%, it checks the customer’s VAT id in VIES. VIES is the online tool of the European Commission that checks a VAT number in the national VAT registers of the EU countries. Both numbers are on the invoice. For goods, the invoice says “intra-Community supply”. For services, it says that the VAT is reverse charged.
For letters and returns, the tax authority also uses a second number. This is the turnover tax number (omzetbelastingnummer). It consists of the RSIN or citizen service number with B01. Only the company and the tax authority use this number. The btw-id is the public number.
A company owned from abroad receives the btw-id after a short check of its activities, its Dutch address and its director. With the number, the company can register for the EU VAT return for cross-border sales (OSS), apply for the Article 23 import licence and trade across the EU.
Example
A BV with RSIN 123456789 receives btw-id NL123456789B01. It invoices a French business customer for a service, leaves out the Dutch VAT, and prints both VAT ids on the invoice with “VAT reverse charged”. Before sending, it checks the French number in VIES and saves the confirmation.
The figures
Every rate for 2026 is listed in Netherlands tax rates 2026, and the figures for 2027 are in Netherlands tax rates 2027.
Questions people ask
How long does it take to get the VAT id?
For a BV usually two to four weeks after registration. The tax authority sometimes asks questions first about the activities and the address, especially for companies owned from abroad.
Can I invoice before I have the number?
Yes. You correct the earlier invoices later, by adding the number. You report the VAT in the first return after the number is issued.
Holdwise, Hoofddorp. We keep this definition in line with our Dutch and German glossaries, and the figures are those for the tax year 2026. Updated 30 September 2026.
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