How to get a VAT number in the Netherlands as a ZZP'er (2026)

What is a Dutch VAT number (btw-id), and do ZZP'ers need one in 2026?

In the Netherlands, your VAT number for customers is the VAT identification number (btw-id). You use the btw-id on invoices and websites, and you use a separate VAT tax number (omzetbelastingnummer or ob-nummer) to file VAT returns. If a business supplies taxable goods or services, the business usually charges 21% VAT (or 9% for certain items), and 0% can apply for specific cross-border supplies.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. A Dutch VAT identification number (btw-id) starts with “NL” and identifies the business in day-to-day trade, including EU trade. The Dutch Tax Administration issues the btw-id after business registration and uses it when a business invoices customers or publishes mandatory business details online. For practical filing steps, see the [VAT returns guide for freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

Whether a ZZP'er needs VAT depends on the business activities. If the Dutch Tax Administration registers the business as a VAT entrepreneur, the business charges VAT at 21%, 9% or 0% and reports it in VAT returns. If annual turnover stays at or below €20,000, the business may opt into the small businesses scheme (Kleineondernemersregeling, KOR), which is a VAT exemption: no VAT on invoices, no VAT returns, and no input VAT recovery.

How do you get a VAT number after registering at KvK, and how long does it take?

For most ZZP'ers, there is no separate VAT-number application. After registering the business in the Dutch Trade Register at the Chamber of Commerce (Kamer van Koophandel, KvK), KvK forwards the data to the Dutch Tax Administration, which assesses VAT status. If registered as a VAT entrepreneur, the Tax Administration sends a letter with the btw-id and omzetbelastingnummer within a maximum of 10 working days (often within 2 weeks). KvK registration costs €85.15.

KvK registration is the trigger that starts the VAT-number process. During the appointment, the business chooses the legal form (for example, sole proprietorship (eenmanszaak)) and provides an activity description and starting date. After KvK registers the business, the Dutch Tax Administration completes the VAT registration and sends the VAT numbers by post; the same numbers also appear in Mijn Belastingdienst Zakelijk.

If the VAT numbers have not arrived after 10 working days from the start date, the business can contact the Dutch Tax Administration to check the registration status. The Dutch Tax Administration registers a business for VAT only if the activities qualify the business as an entrepreneur for VAT, so some activities can result in no VAT number and no VAT returns.

• Register the business at KvK and pay the one-off registration fee of €85.15.
• Choose a start date; the Dutch Tax Administration states that VAT registration takes a maximum of 10 working days from this start date.
• Wait for the letter that contains 2 numbers: the btw-id and the omzetbelastingnummer (ob-nummer).
• Log in to Mijn Belastingdienst Zakelijk with DigiD or eHerkenning to view the same VAT numbers online.
• Keep the VAT letter, because it also states the VAT filing period (month, quarter, or year) that applies to the business.
• If the letter is missing after 10 working days, contact the Dutch Tax Administration to follow up.

Which VAT number goes on invoices: btw-id vs omzetbelastingnummer (ob-nummer)?

Use the VAT identification number (btw-id) for external communication: invoices, website, and EU trade. For a sole proprietorship, the btw-id has the format NL + 9 digits + 'B' + 2 digits (example: NL000099998B57). Use the VAT tax number (omzetbelastingnummer or ob-nummer) only for contact with the Dutch Tax Administration and for VAT returns; the ob-nummer has no 'NL' prefix and can include the BSN followed by 'B' and 2 digits.

A Dutch invoice must include identifying and sequencing information, including the supplier's name and address, the customer's name and address, the supplier's btw-id, the KvK number (if registered), the invoice date, and a unique invoice number. The invoice must also show the VAT rate and VAT amount where VAT is charged. A simplified invoice can be used for invoices of €100 or less (including VAT).

If the business participates in the KOR VAT exemption, the business must not charge VAT on invoices and the invoice should make clear that a special VAT arrangement applies. The ob-nummer is not intended for customers and is used for VAT communication and filing with the Dutch Tax Administration.

When must you charge VAT and file VAT returns in 2026?

If a business is registered as a VAT entrepreneur, the business must file VAT returns (BTW-aangifte) per month, quarter, or year; most new businesses file quarterly. The VAT return must be received by the last day of the month after the reporting period. For example, the Q1 2026 VAT return is due by 30 April 2026, and an annual VAT return is due before 1 April of the following year.

The Dutch Tax Administration requires a VAT return even if the business has no VAT to pay or reclaim in the period (a nil return (nihilaangifte)). The Dutch Tax Administration communicates the exact filing and payment dates in the VAT letter and in Mijn Belastingdienst Zakelijk. For a step-by-step filing walkthrough, see the [VAT returns guide for freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

If the business opts into the KOR and stays within the €20,000 annual turnover threshold, the business does not file regular VAT returns and does not charge VAT on invoices. The trade-off is that the business cannot reclaim input VAT on costs and investments, so cash-flow can change. For cost categories that matter in practice, see the [deductible expenses guide](/knowledge-hub/deductible-expenses-freelancers-netherlands).

• Quarterly VAT return for Jan–Mar 2026: submit by 30 April 2026.
• Quarterly VAT return for Apr–Jun 2026: submit by 31 July 2026.
• Quarterly VAT return for Jul–Sep 2026: submit by 31 October 2026.
• Quarterly VAT return for Oct–Dec 2026: submit by 31 January 2027.
• Annual VAT return (if applicable): submit before 1 April 2027.

What should a ZZP'er do for EU clients (reverse charge, VIES, and opgaaf ICP)?

When invoicing EU business customers, the invoice often uses reverse charge (btw verlegd): the invoice shows 0% VAT, includes the client's VAT ID, and states “btw verlegd”. Before applying 0% VAT or reverse charge, verify the client's VAT ID in the VAT Information Exchange System (VIES). If EU supplies are reported, the business may also file an EU sales listing (opgaaf ICP) that matches the EU total in the VAT return (rubriek 3b).

The Dutch Tax Administration treats the opgaaf ICP as a specification of the EU totals in the VAT return. The opgaaf ICP total must match the amount reported in the VAT return for EU supplies (rubriek 3b). For services, the Dutch Tax Administration allows the business to choose the ICP reporting period (month, quarter, or year).

The VIES check can return a valid or invalid status for the client's VAT ID. Keeping a saved VIES result (for example a PDF or screenshot) gives practical evidence that the business treated the client as a VAT-registered entrepreneur when applying 0% VAT or reverse charge. If VIES fails, ask the client for corrected details before invoicing.

• Collect the EU client's VAT identification number and EU country code (for example, DE, FR, or BE).
• Check the VAT ID in VIES before applying 0% VAT or using 'btw verlegd' on the invoice.
• Save the VIES validation result (date and outcome) as evidence for tax controls.
• If reverse charge applies, put the client's VAT ID on the invoice and add the text 'btw verlegd'.
• Report EU supplies in the VAT return and file an opgaaf ICP; the totals must match VAT return rubriek 3b.
• Use a consistent ICP reporting period (month, quarter, or year) for services.

What happens if a business misses VAT deadlines or files without paying?

Missing VAT obligations can trigger fixed penalties and percentage-based fines. If a VAT return is submitted more than 7 calendar days after the deadline (or not submitted), the Dutch Tax Administration can impose an €82 late-filing penalty. If the VAT payment is late, the payment penalty is 3% of the late-paid amount, with a minimum of €50 and a maximum of €6,709. In 2026, tax interest can also apply at 5%.

The Dutch Tax Administration distinguishes between late filing (aangifteverzuim) and late payment (betaalverzuim). The 7-day grace period applies to filing and payment, but repeat delays can still lead to penalties. If a VAT return or payment is missed, the Dutch Tax Administration can also issue an additional assessment (naheffingsaanslag) based on an estimate and then adjust it after the correct figures are received.