You have lost your own VAT number, or you want to check a supplier's VAT number before sending an invoice. However, looking up a VAT number is not possible through a central register, and the difference between your VAT ID and your turnover tax number does not make things any easier.
In this article, you will read how to find your own number, how to retrieve the number of another company, and how to verify a VAT number via VIES.
What is a VAT number?
A VAT number is the unique number you receive from the Dutch Tax and Customs Administration (Belastingdienst) and with which you are officially registered as a VAT-liable entrepreneur. In daily use, when people refer to a VAT number, they almost always mean the VAT identification number, or VAT ID for short.
In the Netherlands, this number consists of fourteen characters: the country code NL, nine digits, the letter B, and two verification digits, for example NL123456789B01. You usually do not apply for a VAT number separately. As soon as you register your business with the Chamber of Commerce (KVK), the KVK passes your details on to the Tax and Customs Administration, which assesses within two weeks whether you are an entrepreneur for VAT purposes.
From that moment on, you invoice using your VAT ID and manage your income via a business account. Foundations and associations that are exempt from VAT can also receive a VAT ID, and for their financial affairs, just like other entrepreneurs, they open a business account for foundations.
VAT ID or turnover tax number: what is the difference?
The difference between your VAT ID and your turnover tax number lies in their use: one number is for the outside world, the other is only for the Tax and Customs Administration (Belastingdienst). Since 2020, the Belastingdienst has been working with two numbers because the old VAT number of sole traders contained the citizen service number (BSN), which posed a privacy risk.
VAT identification number (VAT ID): you use this for customers and suppliers, on your invoices, your quotations, and your website, as well as for trade within the EU. It does not contain a BSN.
Turnover tax number (OB number): you only use this in contact with the Belastingdienst, for example, when filing your VAT return. For a sole trader, it consists of your BSN with the addition of B01.
So, never share your turnover tax number with anyone else and do not put it on your invoice. For everything that is visible to others, use your VAT ID. Especially for self-employed professionals, a business account for self-employed professionals is a logical addition to keep private and business matters separate.
How do I find my own VAT number?
You can find your own VAT number via Mijn Belastingdienst Zakelijk (My Tax Administration Business). Log in with your DigiD if you have a sole proprietorship or are self-employed, or with eHerkenning if you are a private limited company (bv) or other legal entity. Then click on 'Btw' (VAT) and choose 'Btw-identificatienummer' (VAT identification number) at the bottom, after which you will see both your VAT ID and your turnover tax number.
After your registration with the KVK (Chamber of Commerce), the Tax Administration will also send your numbers by post, usually in two separate letters. If you have lost those letters and cannot log in, you can request a copy free of charge via the BelastingTelefoon (Tax Information Line) on 0800-0543.
Can you look up a company's VAT number?
Looking up a company's VAT number by name is not possible: there is no public register where you can find VAT numbers. The Tax Administration and the KVK (Chamber of Commerce) also do not provide the VAT numbers of other entrepreneurs, and this applies equally to foreign companies.
You can therefore only obtain a customer's or supplier's VAT ID from the company itself. It is usually on their website, their quote or their invoice, and otherwise you can request it directly. In the KVK Business Register you will find the KVK number and the RSIN of a legal entity, but not the VAT ID.
A KVK number and a VAT number are therefore not the same: the KVK number belongs to the business, the VAT number to the entrepreneur for VAT purposes.
Checking a VAT number via VIES
You can check a VAT number via VIES, the free system of the European Commission for validating VAT numbers within the EU. VIES stands for VAT Information Exchange System and does not have its own database: it submits your query in real time to the national tax database of the relevant EU country and immediately returns whether the number is valid.
This check is especially important if you supply goods or services to an entrepreneur in another EU country. You may only apply the 0% rate and reverse charge the VAT if you have a valid, verified VAT ID from your customer. You can also use it to check a Dutch number, although this is not compulsory for domestic customers.
How do I check a VAT number in VIES?
You can check a VAT number in VIES in a few steps, and the system is case-sensitive. Select your customer's EU country, for example BE or DE, and enter their VAT ID. Below that, enter NL and your own VAT ID and click on 'Verify'.
If the number is valid, you will see 'Yes, valid VAT number' in green, along with the corresponding company name and address. Take a screenshot of this showing the date and save it with your invoice as proof.
What if a VAT number is invalid in VIES?
An invalid VAT number in VIES means that the number is not valid for transactions within the EU. Often, the number does not exist, is not registered for EU trade, or a change has not yet been processed.
A common mistake is entering the turnover tax number (omzetbelastingnummer) instead of the VAT ID, which will automatically result in an error message. If you see 'service unavailable', the national server is temporarily down and you should try again later. If the number remains invalid, you charge Dutch VAT or wait for a correct number.
Can you check a foreign VAT number?
You can check a foreign VAT number using the same VIES tool, as VAT stands for Value Added Tax and the system works for all 27 EU countries. You do not need to choose a country beforehand: the country code in the number determines which national database your query is sent to.
Since 2021, British (GB) numbers are no longer in VIES due to Brexit; only Northern Irish numbers with the code XI can still be checked there. You can verify a GB number directly with the British tax authorities.
When do you need to check a VAT number?
You must check a VAT number at the time you apply the 0% rate to a delivery or service to a business in another EU country. Since 1 January 2020, a valid VAT ID of your customer has been a material condition for that 0% rate, and is no longer merely a strong presumption. This follows from the European 'quick fixes'.
If you deliver within the EU more often, checking VAT numbers is part of your regular administration, just like making international business payments. Always check before you invoice, not afterwards, and keep proof of the check. This is how you prove during an audit that the number was valid at the time of delivery.
For domestic customers, a VIES check is not necessary, but if in doubt about a new business partner, a check is never a bad idea.
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FAQ
Frequently asked questions about looking up a VAT number
Is a VAT number public?
A VAT number is not public in the sense that you can look it up in a central register. You share your VAT ID yourself with customers and suppliers, for example on your invoices and your website, but there is no public list of all VAT numbers. You should keep your turnover tax number private and not share it with anyone.
Does the KVK provide the VAT number of a company?
KVK does not provide a company's VAT number, because the VAT ID is not in the Business Register. You will find the KVK number there and, for legal entities, the RSIN, but not the VAT ID. If you want to know a company's VAT number, you should request it from the company itself.
Where do I find my VAT ID on an invoice?
Your VAT ID is on your own invoice with your company details, usually under or next to your address and Chamber of Commerce (KVK) number. Stating your VAT ID on invoices is a legal requirement as soon as you charge VAT. On a supplier's invoice, you can find their VAT ID in the same place.
What does a Dutch VAT number look like?
A Dutch VAT number consists of fourteen characters: the country code NL, nine digits, the letter B and two control digits, for example NL123456789B01. This is the VAT ID that you use externally. The turnover tax number looks different and, for a sole proprietorship, contains your BSN with the addition B01.
Why is my VAT number invalid in VIES?
Your VAT ID is probably invalid in VIES because you accidentally entered your turnover tax number. Always search using your VAT ID, which is the number with NL in front, and use capital letters. If you enter the correct VAT ID, 'Yes, valid VAT number' will appear. If it remains invalid, the number may not have been processed yet.
Can I check a VAT number without VIES?
Checking a VAT number without VIES is only possible to a limited extent, as there is no other public register for VAT numbers. For your own number, you log in to Mijn Belastingdienst Zakelijk, and if in doubt about a number, you can call the Tax Information Line (BelastingTelefoon). For an official check of an EU number, VIES remains the designated route.
