VAT
Your Dutch VAT number and your turnover tax number
As a freelancer in the Netherlands you get two numbers from the Dutch tax office. One is for your clients, the other only for the Belastingdienst.
In short
When you register your business with the KvK, the KvK passes this on to the Dutch tax office (Belastingdienst). Within at most 10 working days it decides whether you are an entrepreneur for VAT. If you are, it sends you two numbers by letter: a VAT identification number (btw-id) and a turnover tax number (omzetbelastingnummer). Your VAT ID looks like NL123456789B01 — NL, 9 digits, the letter B and 2 digits — and goes on your invoices, letterhead and website. You use your turnover tax number only with the Belastingdienst, for example when you call or write. For a sole proprietorship the turnover tax number contains your citizen service number (BSN); the VAT ID does not, which is why you never give the turnover tax number to clients. Lost the letter? Both numbers are in Mijn Belastingdienst Zakelijk under 'Btw'.
The essentials
- VAT ID (btw-id)
- NL + 9 digits + B + 2 digits, for example NL123456789B01. For clients and suppliers: on your invoices and website.
- Turnover tax number
- For a sole proprietorship your BSN + B + 2 digits, for example 111234567B01. Only for contact with the Belastingdienst.
- When
- The KvK passes on your registration; the Dutch tax office decides within at most 10 working days and sends the numbers by letter.
- Lost it?
- Mijn Belastingdienst Zakelijk, log in with DigiD or eHerkenning, choose 'Btw', then 'Btw-identificatienummer'.
- Checking
- A client's VAT ID from any EU country, the Netherlands included, can be checked in the European Commission's VIES.
Which number where?
For a sole proprietorship, as the Dutch tax office and the KvK describe it. The numbers below are examples.
| On your invoice | Your VAT ID: NL123456789B01 |
|---|---|
| On your website (if you offer products or services there) | Your VAT ID |
| Giving it to a client or supplier | Your VAT ID — never your turnover tax number, because it contains your BSN |
| When you call or write to the Belastingdienst | Your turnover tax number: 111234567B01 |
| Entering it in VIES | The VAT ID without the NL country code (you choose the country separately), in capitals; the turnover tax number comes back as 'invalid' |
| At the KvK | Your KvK number (8 digits); that is yet another number |
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Why two numbers
For a sole proprietorship the turnover tax number is built from your citizen service number. To protect your privacy you therefore get a separate VAT ID that contains no BSN; that number is meant for public use. As a freelancer you receive the two numbers in two separate letters.
Even if your work is exempt from VAT, according to the KvK you still get a VAT number; you just don't charge VAT and don't file VAT returns. If you use the small business scheme (KOR) or are exempt, you don't have to put your VAT ID on your invoice.
How you get your two VAT numbers
- You — registration → KvK
- KvK — passes on → Dutch Belastingdienst: an entrepreneur for VAT?
- Dutch Belastingdienst: an entrepreneur for VAT? — by letter → VAT ID, e.g. NL123456789B01: on your invoices and website
- Dutch Belastingdienst: an entrepreneur for VAT? — by letter → Turnover tax number, with your BSN: only for the Belastingdienst
Checking a client's VAT number
There is no public list of all VAT numbers in the Netherlands. You ask a client or supplier for their VAT ID, or find it on their website. You check it in VIES, the European Commission's VAT information system: choose your client's country, enter their number and see whether it is valid. For most EU countries you also see the name and address.
This matters most when you reverse-charge VAT to a client in another EU country or in construction: their VAT number must then be on your invoice. If you deregister with the KvK, you are automatically deregistered with the Dutch tax office and your VAT ID is deactivated. It can take a while for the Belastingdienst to process this, and sometimes you still have to file a VAT return afterwards.
What the software does for you
In booxx you record both numbers under Company details, each in its own field. As soon as you leave a field, the software recalculates the check digit, so a one-digit typo shows up immediately rather than at your client. Your VAT ID appears on every invoice, and so does your client's VAT number if you have entered it on the contact.
An invoice with reverse-charged VAT, a service to a business in another EU country or an intra-community supply is not booked or sent without the client's VAT number: the invoice stays a draft, with a link to the contact so you can fill in the number.
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Updated October 2, 2026. General explanation of the Dutch rules, not tax advice — for your own situation, decide together with your accountant or the Dutch Tax Administration.
Frequently asked questions
What is the difference between a VAT ID and a turnover tax number?
You use your VAT ID (NL + 9 digits + B + 2 digits) with clients and suppliers, for example on your invoices. You use your turnover tax number only with the Dutch tax office. For a sole proprietorship the turnover tax number contains your BSN; the VAT ID does not.
Where do I find my Dutch VAT number?
In the letter the Belastingdienst sends you after you register with the KvK. If you have lost it, log in to Mijn Belastingdienst Zakelijk with DigiD or eHerkenning and choose 'Btw'; under 'Btw-identificatienummer' you will find your VAT ID and your turnover tax number.
How long does it take to get my VAT number?
Within at most 10 working days after your KvK registration, the Dutch tax office decides whether you are an entrepreneur for VAT. If you are, you receive the numbers by letter.
Why does VIES say my VAT number is invalid?
Usually because you entered your turnover tax number instead of your VAT ID. Enter the VAT ID, in capitals, and you will see that it is valid.
Does my VAT number have to be on my invoice?
Yes, your VAT ID belongs on your invoice, and on your website if you offer products or services online. If you use the KOR or your work is exempt from VAT, it does not have to be on the invoice.
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