When to use which number (Examples)
The table below shows the numbers to be used for each different situation.
| Situation | Number you use |
|---|---|
| Send invoice to customer | VAT identification number |
| Corporate website | VAT identification number |
| Contact with the tax authorities | Sales tax number |
| VIES check (EU VAT check) | VAT identification number |
| International sales EU customer | VAT identification number |
| Filing a sales tax return | Sales tax number |
Using the wrong number could lead to error messages, invalid invoices or confusion with the Tax Office or customers.
What is a VAT identification number (VAT number)?
The VAT identification number is the number you use in your communication with customers and suppliers. You put this number on your invoices, your website and quotes. Since 2020, this number no longer contains a Citizen Service Number (BSN). It is intended for external use and protects your privacy. A Dutch VAT ID consists of NL, nine digits, the letter B and a two-digit sub-number. VAT numbers from other countries have a different format. You also use the number as a VAT number abroad.
Sample number: NL123456789B01
Apply for VAT number
Following your Chamber of Commerce registration, the tax authorities will assess whether you are an entrepreneur for VAT purposes. Upon registration, you will receive a VAT ID and a turnover tax number. According to the tax authorities, the assessment takes a maximum of ten working days. Below you can also read what to do if you are not registered via the Chamber of Commerce.
Check VAT number
Check the validity via the VIES system and, where available, compare the name and address. Not every country provides this information; in Germany, for example, you cannot verify the name and address in this way. Keep a record of the result and the date. A valid VAT number does not mean that every supply can automatically be charged at 0%. Read the explanation of the audit by the Tax and Customs Administration.
What is a VAT number?
A VAT number is exactly the same as your VAT identification number. VAT stands for Value Added Tax, the English translation of btw. In international communication you will be asked for your VAT number, but you simply give your Dutch VAT ID. The format is the same: NL123456789B01. It is important that you use this number when trading with foreign customers or suppliers within the EU. This demonstrates that you are registered as a business for VAT purposes. Do you sell to consumers in other EU countries? Then different rules apply than for business customers; read when OSS declaration may apply.
Sample number: NL123456789B01
What is a sales tax number (OB number)?
You only use the OB number for communication with the tax authorities. You do not put this number on your invoices or website. For sole traders, the OB number is directly linked to your citizen service number. It consists of your BSN, followed by the letter B and a serial number (usually B01). For other legal forms, it is based on the RSIN. You use this number when submitting returns and in correspondence with the tax authorities. This number is internal and never intended for customers or suppliers.
Fictitious OB-number example: 111234567B01. This is not your VAT ID without NL. Always use the actually assigned number; for a sole proprietorship, the nine digits of both numbers differ.
Difference between VAT ID and VAT number
There is no difference between your Dutch btw-id and the number called a VAT number in English. Both refer to the same VAT identification number. You therefore use your Dutch btw-id as your VAT number for international trade.
Difference between VAT ID and sales tax number
You use the VAT ID outwardly: for customers, suppliers and your website. You only use the OB number for contact with the tax authorities. The VAT ID is separated from your BSN to protect your privacy. The OB number is linked to your BSN (or RSIN in the case of other legal forms). Please note that systems such as VIES do not recognise your OB number. Only your VAT ID is valid for this purpose.
How do I get a VAT identification number and a sales tax number?
The normal route goes via the Chamber of Commerce, as explained above under applications. Do you not need to register with the Chamber of Commerce, but are you an entrepreneur for VAT purposes? Then register with the Tax and Customs Administration via the appropriate route. You only use the numbers actually assigned to you by the Tax and Customs Administration.
Where can I find my VAT and OB number?
Go in Mijn Belastingdienst Zakelijk to VAT and then VAT identification number. Your VAT ID and OB number are both listed there. See also the official explanation of the two numbers. Do not publish your OB number on invoices or your website.
View our manual for step-by-step explanations.
