btwnummers

Btwnummers, or BTW-nummers in Dutch, are the value-added tax identification numbers used in the Netherlands and other EU member states. They identify taxable persons for VAT purposes and are required for transactions within the internal market, cross-border trade, and VAT reporting. The number is issued by the Dutch tax authority (Belastingdienst) to businesses and other entities that are registered for VAT.

In practice, a Dutch btw-nummer consists of the country code NL, followed by a sequence of digits, and often a suffix such as B01. A common representation is NL123456789B01, though the exact suffix can vary. The format serves to distinguish the Netherlands’ VAT number within the EU system. In other EU countries, the specific structure differs, but each member state uses its own format while keeping the country code visible in the number.

Usage and validation: Businesses use their btw-nummer on invoices, VAT returns, and other tax-related documents. For cross-border intra-EU transactions, the VAT number is validated through the EU’s VIES (VAT Information Exchange System) to confirm the supplier’s registration and eligibility for VAT exemptions or reverse charging. Invoices often require correct display of the recipient and supplier VAT numbers to ensure proper VAT treatment.

Compliance and scope: Anyone supplying taxable goods or services in the Netherlands, and many cross-border exporters, must obtain a btw-nummer and comply with VAT charging, reporting, and filing requirements. The number remains active as long as the entity remains VAT-registered; deregistration occurs if the business ceases taxable activities.