VAT number: how to apply for one and verify it

Before you can issue invoices with VAT, you need a VAT number (also called a VAT identification number or VAT ID). For most entrepreneurs this is arranged automatically, but there is a difference between legal structures, and between your VAT number and your RSIN.

How do you get a VAT number?

If you register a sole proprietorship or general partnership (vof) with the Chamber of Commerce (KVK), the KVK automatically passes your details on to the Dutch Tax Authority (Belastingdienst). Within a few days to two weeks, you'll receive a letter by post with your VAT identification number and your VAT tax number. You don't need to apply for this separately.

If you set up a BV (private limited company), registration runs through the notary and the Tax Authority, and you likewise receive your VAT number automatically after incorporation.

VAT identification number versus RSIN

Since the introduction of the VAT ID for sole proprietorships, two different numbers exist side by side:

• VAT identification number (VAT ID): the number you state on invoices and your website. This number has no link to your citizen service number (BSN).
• VAT tax number (OB number): the number you use to file your VAT return with the Tax Authority. Never use this number on invoices.

Don't confuse the two: the VAT ID is public and meant for customers, while the VAT tax number is private and only for filing your return.

Where can you find your VAT number?

Lost your number? You'll find it on:

• The confirmation letter from the Tax Authority
• Your KVK extract (not always — check with the KVK if it's missing)
• Previously sent invoices
• Your login details for Mijn Belastingdienst Zakelijk (the Tax Authority's business portal)

Checking a customer's VAT number via VIES

Doing business with an entrepreneur in another EU country and want to apply the VAT reverse-charge mechanism for intra-Community supplies or services? Then you need to verify your customer's VAT number. You do this through VIES (VAT Information Exchange System), the official verification tool of the European Commission.

You enter your customer's country code and VAT number, and VIES immediately shows whether the number is valid and (usually) which company it belongs to. If the number is invalid or unknown, simply charge Dutch VAT until the customer can provide a valid number — otherwise you risk the Tax Authority rejecting the reverse charge during an audit.

Always keep a screenshot or confirmation of the VIES check with the invoice. During a tax audit, you must be able to show that you verified the number at the time.

VAT number not correct? Here's what to do

If something isn't right — for example, an incorrect company name — contact the Tax Authority. If you're unsure about a foreign customer's number, you can always consult that country's official authority via the links on the VIES website.

With FactuurMakenOnline, you enter your VAT number once in your company profile — it then automatically appears on every invoice, including the correct VAT reverse-charge treatment where applicable.