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, built on its RSIN. A sole trader receives a random number since 2020, 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%, the customer’s VAT id is checked in VIES, the EU database, and both numbers appear on the invoice with the note that the VAT is reverse charged.
The tax authority also uses a second number for correspondence and returns: the turnover tax number (omzetbelastingnummer), the RSIN or citizen service number with B01. That number stays between the company and the tax authority; the btw-id is the public one.
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 in hand it can register for the One Stop Shop, 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 at 0% 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
All 2026 figures: Netherlands tax rates 2026 · the 2027 figures: 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. Invoices sent before the number is issued are corrected with the number afterwards; the VAT is reported in the first return once the number is there.
Holdwise, Hoofddorp. Definition and explanation maintained with the Dutch and German glossaries; figures from the central rates source, year 2026. Updated 16 September 2026.
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