The Essential Guide to Getting Your NL VAT Number [2025 Rules]
Most freelancers and self-employed professionals in the Netherlands need to get an NL VAT number to run their businesses legally.
The Dutch tax system can overwhelm you as a zzp'er (self-employed person). You need to know how to get a VAT number Netherlands to stay compliant and successful financially. The standard VAT rate stands at 21%. Your proper registration lets you charge clients the right amount and claim VAT back on business expenses. Your annual turnover below €20,000 might qualify you for the small businesses tax scheme (KOR). This scheme frees you from filing VAT returns. The process begins when you register at the Dutch Chamber of Commerce (KVK). The Belastingdienst will give you your Dutch VAT number in a few days. A quick check with an NL VAT number checker will help you verify your credentials.
This complete guide shows you how to get and use your VAT number Nederlands in 2025. You'll learn about application steps and what you need to stay compliant.
Who Needs an NL VAT Number and Why It Matters
The Dutch tax system uses NL VAT numbers as unique business identifiers. You'll find it easier to handle your tax obligations by knowing the purpose, timing requirements, and benefits of this essential number.
What is a Dutch VAT number?
The Belastingdienst (Dutch Tax Administration) issues a unique identifier called "BTW-identificatienummer" in the Netherlands. Dutch entrepreneurs have received two different numbers since January 2020:
A VAT identification number (btw-id) that begins with "NL" and has 12 characters (e.g., NL123456789B01)
A VAT tax number (omzetbelastingnummer) that's used only for tax authority correspondence
Your business must display the VAT ID on all invoices, websites, and customer communications. This openness lets domestic and EU businesses check your tax status through the VIES VAT number validation system.
When are you required to register?
The Netherlands requires almost all active businesses to register for VAT. Your company's legal structure doesn't matter—this applies to sole proprietors, BVs (private limited companies), foundations, and associations alike.
The Chamber of Commerce (KVK) registration automatically triggers your VAT number if your business operates in the Netherlands. The Belastingdienst reviews your case to determine VAT entrepreneur status.
Foreign businesses need Dutch VAT registration under these conditions:
Importing or exporting goods to/from the Netherlands
Storing goods in the Netherlands
Selling goods or services within the Netherlands
Handling intra-Community supplies to/from other EU member states
Running events in the Netherlands
E-commerce companies based in other EU countries can skip NL VAT registration by using the One-Stop-Shop (OSS) procedure if they only do distance selling to Dutch consumers.
Benefits of having a VAT number in the Netherlands
A VAT registration comes with several key advantages beyond just following the rules:
Tax reclamation: Your business can get back the VAT paid on purchases and expenses, which lowers your overall tax costs.
Small business scheme: Businesses with yearly turnover under €20,000 can join the Small Businesses Scheme (KOR) and avoid charging VAT or filing returns.
Cash flow management: The right VAT structure makes your business finances easier to handle, especially during international operations.
EU trade facilitation: Your NL VAT number allows uninterrupted trade with other EU businesses through the reverse charge mechanism.
Professional credibility: A valid VAT number shows customers and partners that Dutch authorities recognize your business as legitimate.
Getting an NL VAT number is a crucial step that establishes your business's legitimacy and provides great financial benefits through smart tax management.
How to Apply for a VAT Number in the Netherlands
Getting your Dutch VAT number is a straightforward process that starts with business registration. Most entrepreneurs can get their NL VAT number automatically through a systematic approach, unlike other complex tax procedures.
Step 1: Register your business with KVK
The Dutch Chamber of Commerce (KVK) handles the initial registration. Your business registration in the Business Register prompts KVK to share your information with the Belastingdienst (Dutch Tax Administration). This single registration covers both requirements without needing separate tax registration. You'll need to provide your company's name, activities, and contact information during this process.
Step 2: Receive your VAT number from Belastingdienst
The Belastingdienst will assess your eligibility as an entrepreneur for VAT purposes after your KVK registration. You'll receive two letters within about two weeks if approved. The first letter contains your VAT identification number (btw-id), and the second includes your VAT tax number (omzetbelastingnummer). This process happens automatically for sole proprietorships and other legal forms.
Step 3: Verify your VAT number format
Your VAT ID follows a specific structure: country code "NL" plus 12 characters, typically shown as "NL123456789B01." You should use this number on invoices and client communications. The VAT tax number (without the NL prefix) should only be used for Tax Administration correspondence. Sole proprietors should note that their first 9 digits match their citizen service number (BSN), so the VAT ID should always appear on public documents instead of the tax number.
NL VAT number checker: How to confirm validity
The European Commission's VIES (VAT Information Exchange System) online tool helps verify VAT numbers of clients or partners. This service validates VAT numbers of companies across the EU for cross-border transactions. The process works quickly:
Visit the European Commission's VIES website
Select the appropriate EU country code
Enter the VAT number you wish to verify
Click "Verify" for instant validation
The VIES system is case-sensitive and may be unavailable during database maintenance
Your VAT ID follows a specific structure: country code "NL" plus 12 characters, typically shown as "NL123456789B01." You should use this number on invoices and client communications. The VAT tax number (without the NL prefix) should only be used for Tax Administration correspondence. Sole proprietors should note that their first 9 digits match their citizen service number (BSN), so the VAT ID should always appear on public documents instead of the tax number.
What to Do After You Get Your VAT Number
Your Dutch VAT number comes with several most important compliance tasks. The right setup will give a business that works smoothly under Dutch tax rules and helps you get the best benefits.
Add your VAT number to invoices
Your Dutch VAT number needs to be clearly visible on every invoice you send out. A proper invoice must include these details:
Date of issuance
A unique, sequential number
Your VAT identification number (btw-id)
Customer's VAT number (when applicable)
Full addresses of both parties
Complete description of goods/services
Net value, applicable VAT rate, and VAT amount
Total invoice value
The KOR scheme requires you to add "factuur vrijgesteld van OB o.g.v. artikel 25 Wet OB" instead of VAT details.
Understand applicable VAT rates (0%, 9%, 21%)
Dutch tax system uses three different VAT rates:
Standard rate (21%) - This covers most goods and services, including general consumer products, clothing, and electronics.
Reduced rate (9%) - This applies to necessities like food, medicines, books (including e-books), newspapers, and public transportation.
Zero rate (0%) - This is used for cross-border transactions, exports outside the EU, and international passenger transport.
Some sectors don't need to pay VAT, including healthcare, childcare, education, and specific financial services.
Track VAT on business expenses
VAT-registered businesses can subtract input VAT paid on purchases from the VAT charged to customers. Keeping detailed records of all business expenses with VAT helps maximize your deductions. You should organize receipts by category and keep digital copies.
Know when to file VAT returns
The Belastingdienst sets your filing schedule—monthly, quarterly, or yearly—based on your business type. You need to submit returns through "Mijn Belastingdienst Zakelijk" business portal. Remember to file returns even if you had no turnover in that period.
Apply for KOR if eligible
Businesses earning less than €20,000 yearly can benefit from the Small Businesses Scheme (KOR). This scheme means you:
Don't charge VAT to customers
Don't file VAT returns
Cannot reclaim input VAT
Must apply at least 4 weeks before your desired start date
You can't rejoin KOR until after the next calendar year once you stop using it.
Cross-Border and Compliance Considerations
Your NL VAT number comes with unique rules and requirements for international business operations. These differences from domestic activities matter a lot, and understanding them helps you run your cross-border business smoothly without penalties.
Handling EU clients and reverse charge mechanism
The reverse charge mechanism moves VAT payment responsibility from you to your customer. You can issue VAT-free invoices for B2B services to EU businesses. Just include "VAT reverse-charged" and both VAT identification numbers on your invoice. This approach saves you from registering for VAT in every EU country where you do business.
You should apply the 0% VAT rate when selling goods to EU businesses. The reverse charge usually works for services too, except for:
Services related to immovable property
Access to cultural, artistic, or sporting events
Short-term vehicle rentals
Passenger transport
Restaurant/catering services
The European Commission's VIES system lets you verify your customer's VAT ID before applying the reverse charge.
Avoiding false self-employment
The Belastingdienst will enforce stricter checks on false self-employment starting January 2025. This affects people who work as self-employed but actually function as employees. You and your clients might face tax assessments if your working relationship looks more like employment.
Your genuine self-employment status needs to show these traits:
You control your working hours and methods
You work with multiple clients
You take entrepreneurial risks
You use your own equipment and tools
You send proper invoices
Make sure your contracts spell out these characteristics and put them into practice.
What happens if your VAT status changes
The current "Holding Decree" expires on July 1, 2025, bringing major changes. Holding companies that now get full VAT recovery for passive shareholding activities need to review their VAT position before this date.
Joining the KOR scheme (for businesses under €20,000 turnover) changes everything about your VAT obligations. You stop charging VAT and filing returns. Note that once you leave the KOR scheme, you can't rejoin until after the next calendar year.
The One Stop Shop (OSS) might make your VAT compliance easier for e-commerce activities in cross-border trade. Check if these special schemes apply to your business.
Conclusion
Your business success in the Netherlands depends on a solid grasp of the Dutch VAT system. This piece covers everything in getting and managing your NL VAT number in 2025. A proper registration lets you charge clients the right way, get VAT back on business expenses, and build marketplace legitimacy.
The difference between your VAT identification number and VAT tax number helps you follow Dutch rules while keeping your privacy intact. You need to know which VAT rates fit your products or services to charge customers correctly. Wrong calculations can get pricey when dealing with the Belastingdienst.
Many entrepreneurs will feel the impact of 2025's changes to false self-employment rules and the Holding Decree's expiration. Keeping up with these changes will shield your business from surprise tax bills. The KOR scheme gives great benefits to businesses with turnover under €20,000. But you should weigh the easier paperwork against losing your input VAT recovery.
Note that cross-border deals follow their own rules, especially when you have EU clients and use the reverse charge system. Checking VAT numbers and applying the right tax treatment helps avoid problems across countries.
The whole process might look tough at first. But once you understand the basics, managing your Dutch VAT number becomes just another part of running your business. This knowledge lets you grow your company while staying on the right side of Dutch tax laws.
FAQs
Q: How do I obtain a VAT number in the Netherlands?
To get a VAT number in the Netherlands, register your business with the Dutch Chamber of Commerce (KVK). The KVK will automatically share your information with the Dutch Tax Administration (Belastingdienst), who will then issue your VAT number within about two weeks.
Q: What are the different VAT rates in the Netherlands?
The Netherlands has three VAT rates: 21% (standard rate for most goods and services), 9% (reduced rate for necessities like food and books), and 0% (for certain cross-border transactions and exports).
Q: Can I reclaim VAT on business expenses in the Netherlands?
Yes, as a VAT-registered business in the Netherlands, you can reclaim the VAT paid on business-related purchases and expenses. Keep detailed records of all business expenses with VAT to maximize your deductions.
Q: What is the KOR scheme and who is eligible?
The KOR (Small Businesses Scheme) is for businesses with annual turnover below €20,000. It exempts you from charging VAT and filing VAT returns. To join, you must apply at least 4 weeks before your desired start date.
Q: How does the reverse charge mechanism work for EU clients?
When providing B2B services to EU businesses, you can issue invoices without VAT by using the reverse-charge mechanism. Include "VAT reverse-charged" on your invoice along with both VAT identification numbers. This shifts the responsibility of VAT payment to your customer.
