Btwnummer

Btwnummer, short for BTW-nummer, is the VAT identification number used in the Netherlands to identify businesses for value-added tax purposes. It is part of the broader EU VAT system and is necessary for calculating, charging, reporting, and reclaiming VAT on goods and services, including cross-border transactions within the European Union. The btwnummer is issued by the Dutch tax authority, the Belastingdienst, when a business or self-employed person registers for VAT.

The standard Dutch VAT number typically starts with the country code NL, followed by a nine-digit numeric identifier. In many cases, especially on official documents and EU invoices, the number appears with an additional suffix such as B01 (for example, NL123456789B01). The exact formatting can vary slightly, but the NL prefix and the nine-digit core are consistent components. A btwnummer is distinct from the Chamber of Commerce number (KvK-nummer), which is a separate business registration number.

Businesses that are registered for VAT must include their btwnummer on invoices issued to customers for taxable transactions and may use it to claim input VAT. Intra-EU trade often requires validating the VAT number of trading partners, which can be done via the EU’s VIES system. If a business is not VAT-registered, it does not have a btwnummer, and invoicing may be subject to different tax handling.

In summary, the btwnummer is the Dutch VAT identifier used for tax administration, invoicing, and cross-border VAT operations, issued by the Belastingdienst and recognized across the EU.