Whether you sell through Shopify, Bol.com, or Amazon Pan-European FBA — navigating VAT rules in the Netherlands can get confusing fast. That’s why we’ve put together this practical FAQ on the Dutch VAT number (also known as the Dutch btw number).
Short, clear, and up-to-date.
What is a Dutch VAT number used for?
A Dutch VAT number is your unique tax ID issued by the Dutch tax authorities (Belastingdienst). You need it to:
Charge and report VAT on sales to Dutch customers
File VAT returns or use the OSS scheme
Reclaim VAT on Dutch imports and business expenses
What’s the format of a Dutch VAT number?
A standard Dutch VAT number looks like this: NL123456789B01
NL = country code
9 digits = unique identifier
B01 = branch code
Use this format when invoicing, registering on platforms, or filing VAT returns.
How do I verify a Dutch VAT number?
Use the official EU VIES system:
Select “Netherlands”
Enter the full VAT number
Click “Verify”
You’ll see if the number is valid and (if available) who it’s registered to.
Do I need a Dutch VAT number if I sell via Amazon Pan-European FBA?
Yes — as of June 25, 2025, the Netherlands is a required country for Amazon’s Pan-European FBA program.
This means:
Your listings must be available on Amazon.nl
Your inventory will be stored in a Dutch warehouse
You are legally required to register for Dutch VAT
Even if you don’t sell directly to Dutch customers, storing goods in a Dutch warehouse creates a taxable presence. No Dutch VAT number = non-compliance.
I sell digital products to Dutch consumers — do I need a Dutch VAT number?
Likely, yes. If your total EU digital sales exceed €10,000 per year, you must:
Charge Dutch VAT to Dutch consumers
Report VAT via the OSS scheme or register locally in the Netherlands
I’m based outside the EU. Can I still get a Dutch VAT number?
Yes. Non-EU sellers often need Dutch VAT registration if they:
Import goods into the Netherlands
Store products in Dutch fulfillment centers
Sell directly to Dutch customers
You might need a fiscal representative to help register.
Can I reclaim VAT on goods imported into the Netherlands?
Yes — but only if you’re registered for Dutch VAT and file returns correctly. Without registration, import VAT is a sunk cost.
What are the penalties for not registering for Dutch VAT?
Non-compliance can lead to:
Fines and late registration fees
Frozen inventory in Dutch warehouses
Platform bans (Amazon, Bol.com, etc.)
Being VAT-registered is often a platform requirement, not just a legal one.
Is the Dutch btw number the same as a VAT number?
Yes. “Btw” is simply the Dutch abbreviation for VAT (Belasting Toegevoegde Waarde). They refer to the same number.
Do I need a Dutch VAT number if I only sell B2B in the Netherlands?
It depends. If you’re:
Selling cross-border from another EU country, and
Only supplying to Dutch VAT-registered businesses using the reverse-charge mechanism
…then you may not need local registration. But if you store inventory in the Netherlands, you absolutely do.
Still not sure what applies to you?
If you’re selling across multiple countries, using FBA, or unsure about OSS vs. local filings, it’s smart to get professional support.
Services like Staxxer help e-commerce sellers register for Dutch VAT, handle bookkeeping and OSS filings, and automate VAT returns across Europe — with software and a human touch.
If you book a call with one of our experts below, we’ll figure out the best way forward for your business.
