Setting up a company in the Netherlands and wondering whether you need to apply for a VAT number in the Netherlands yourself, or whether it just shows up? For most founders who register a sole proprietorship or a BV with the Dutch Chamber of Commerce (KVK), the Belastingdienst (the Dutch Tax Administration) assigns the number automatically once KVK passes your details along. It only becomes something you have to request yourself in a specific case: when you don't have a Dutch KVK registration at all, which is common for founders running a company from abroad or still deciding whether to incorporate here.
Automatic, separate application, or not needed yet?
| Situation | What happens |
|---|---|
| Registering a sole proprietorship with KVK | Automatic: you get a VAT-id (for invoices) and a separate VAT return number (for your own use), usually within 2 weeks |
| Incorporating a BV and registering it with KVK | Automatic: one number covers both uses, also usually within 2 weeks |
| Foreign entrepreneur with no KVK registration | Apply yourself with the Belastingdienst's "Aanmelding Onderneming buitenland" (foreign business registration) form |
| Working in a VAT-exempt sector (such as healthcare or education) | Still get a VAT number automatically, but you don't charge VAT or file VAT returns |
Registering with KVK: this part takes care of itself
Register a sole proprietorship or a BV with KVK, and KVK forwards that registration to the Belastingdienst automatically. The Belastingdienst then decides whether you qualify as an entrepreneur for VAT purposes and assigns your number, in practice usually within about 2 weeks of registering. There's no separate form to fill in for this step.
Once it arrives, you can look the number up by logging into "Mijn Belastingdienst Zakelijk" (the Belastingdienst's business portal) with DigiD or eHerkenning and opening the "Btw" (VAT) section. If a few weeks pass with nothing, it's worth contacting the Belastingdienst directly rather than waiting it out: the handoff between KVK and the Belastingdienst occasionally stalls, and it doesn't always resolve itself.
Two numbers, not one, if you run a sole proprietorship
Since 1 January 2020, a Dutch sole proprietorship gets two separate numbers instead of one, and that split exists for a real reason: the old VAT number was built directly from the owner's BSN (the Dutch personal tax and social security number), which meant that number, tied to your personal identity, ended up printed on every invoice you sent.
- Your VAT identification number (btw-id) is the one you use externally: on invoices, on your website, and with clients. It does not contain your BSN.
- Your VAT return number (omzetbelastingnummer) is only for your own dealings with the Belastingdienst and for your VAT return itself. It's still tied to your BSN, which is exactly why it should never appear on an invoice or your website.
If you incorporate a BV instead, this distinction doesn't apply to you: a BV has an RSIN rather than a BSN, so there was never a privacy issue to split around, and one number covers both uses.
No KVK registration? Here's how foreign entrepreneurs apply directly
If you supply goods or services to Dutch customers without being listed in the Dutch trade register, the automatic KVK handoff simply doesn't happen for you. In that case you apply directly with the Belastingdienst, using the "Aanmelding Onderneming buitenland" (foreign business registration) form, which covers VAT, corporate income tax and payroll tax registrations. Non-EU entrepreneurs who only want to reclaim Dutch VAT, or who want to use the EU's One Stop Shop (OSS) scheme, get a Dutch registration number through the same route. Selling to Dutch consumers through a webshop from abroad specifically is worth checking against the OSS scheme, since that runs through a slightly different registration path than a standard Dutch VAT number.
Since January 2024, foreign companies without a KVK registration can also log into "Mijn Belastingdienst Zakelijk" using eHerkenning, which makes this entire application, and everything that follows it, considerably more manageable than it used to be.
A worked example: from registration to the letter on the mat
Say you register a sole proprietorship with KVK on 3 March, as a freelance designer. Around 17 March, the Belastingdienst's letter arrives with your VAT-id and your VAT return number. In between, you've already invoiced two clients. Because your VAT obligation applies retroactively from your KVK registration date, you don't need to redo anything: in practice, bookkeepers typically mark such an invoice "VAT number pending" and send a corrected version once the number arrives, or simply hold off invoicing for those two weeks if your schedule allows it. If you're unsure which approach fits your situation, it's worth talking it through before you send that first invoice.
Frequently asked questions
Is my VAT number the same as my KVK number? No, they're two separate numbers from two separate systems. Your KVK number comes from the Chamber of Commerce when you register in the trade register; your VAT number (or VAT-id) comes from the Belastingdienst for VAT purposes. Both often appear together on your invoices, but they're not interchangeable.
I work in a VAT-exempt sector, like healthcare. Do I still get a VAT number? Yes. Even with an exemption, the Belastingdienst still assigns you a VAT number, you simply don't charge VAT to clients or file VAT returns for as long as the exemption applies to your work.
I've been self-employed for a while but lost track of my number. Where do I find it? Log into "Mijn Belastingdienst Zakelijk" with your DigiD or eHerkenning and open the "Btw" section, where your VAT identification number is listed. Your older VAT returns or correspondence will also show your VAT return number.
Do I need to apply for a VAT number separately for the small business scheme (KOR)? No, and it works the other way around: you can only apply for the KOR once you already have a VAT number. The KOR is a VAT exemption you apply for afterwards if your annual turnover stays under €20,000, not a substitute for the number itself.
Setting up in the Netherlands from abroad?
Figuring out which registration route applies to you, and which number goes where, is exactly the kind of detail that trips up founders before their company is even fully up and running. At Sophy &Co. we walk expat founders through this from the first conversation, well before anything is filed, and can put you in touch with our network of trusted partners: banks, lawyers, notaries, and other founders who've been through the same registration process.
Our team speaks English, Dutch, Italian, Chinese, Spanish, Papiamento, German, and a bit of French and Polish between us, is woman-led, genuinely diverse, and proudly LGBTQIA-friendly, so you can explain your situation in whichever language actually feels natural. Book a call, no Dutch required.
Prefer to hand off the paperwork entirely?
At Sophy &Co. you don't have to track down which number belongs on which document, or chase whether the Belastingdienst has processed your registration yet. Share your purchase and sales invoices with us and we'll keep an eye on all of it, for a fixed monthly fee, cancel anytime. Take a look at our services and pricing, or get in touch for a no-obligation conversation.
Just getting started? Read our guide to registering with the KVK as a freelancer and how filing a VAT return in the Netherlands works once you're up and running.
For the official rules, see the Dutch Chamber of Commerce's explainer on the VAT number, the Belastingdienst's leaflet on the VAT identification number for foreign entrepreneurs, or check an EU business's VAT number through the European VIES system.