Let’s say you’re a Belgian seller shipping products to Dutch customers through your Shopify store. Or maybe you’ve just started using Amazon’s fulfillment center in the Netherlands. In both cases, you’ll likely need something essential: a Dutch VAT number.
Whether you’re scaling across borders or just getting started, understanding Dutch VAT obligations is key to staying compliant — and avoiding fines. In this guide, we’ll walk you through what a Dutch VAT number is, when you need one, how to search and verify VAT numbers, and what happens if you don’t follow the rules.
What is a Dutch VAT number?
A Dutch VAT number (known locally as a “btw-nummer”) is a unique tax identification number issued by the Dutch tax authorities (Belastingdienst). It allows businesses to charge and report Value Added Tax (VAT) in the Netherlands.
Dutch VAT number format
The number typically looks like this:
NL123456789B01
NL = Country code
9 digits = Unique identifier
B01 = Branch code (can vary for multiple entities)
This format was introduced in line with European VAT regulations and is essential for intra-EU B2B trade. It ensures that your business is registered with the Dutch tax authorities and eligible to operate within the European VAT system.
Having a valid VAT number allows you to:
File Dutch VAT returns
Reclaim input VAT
Comply with OSS (One Stop Shop) requirements
Do business legally within the Netherlands and EU
When do e commercesSellers need a Dutch VAT number?
Not every European business needs a Dutch VAT number — but many do. Here’s when it becomes essential.
1. Distance selling to Dutch customers
If your annual sales to Dutch consumers exceed the EU-wide threshold of €10,000, you must register for VAT in an EU country — either via OSS or locally in the Netherlands.
If you opt out of OSS, you’ll need a Dutch VAT registration.
! If you store your goods in the Netherlands, you still need a Dutch VAT number. Also if you use the OSS to file VAT.
2. Using fulfillment centers in the Netherlands
Selling through Amazon FBA or another fulfillment network storing stock in the Netherlands? You’re required to register for a Dutch VAT number, even if you don’t sell directly to Dutch customers. Why? Because holding stock locally creates a “fixed establishment” in VAT terms.
3. B2B sales within the EU
Selling to Dutch-registered businesses? You need to include their VAT number and yours on invoices. This supports the 0% VAT reverse-charge mechanism for cross-border B2B transactions.
Your Dutch VAT number proves your legitimacy in the EU’s VAT system.
4. Digital services to Dutch consumers
If you sell digital goods or services (e-books, software, online courses) to private customers in the Netherlands, you’ll need to charge Dutch VAT. This is usually handled via the Non-Union OSS scheme (if based outside the EU) or the Union OSS (if based in the EU).
5. Importing Goods into the Netherlands
If you import goods from outside the EU and clear them through Dutch customs, you’ll need a Dutch VAT number to report and reclaim import VAT.
How to search and verify a Dutch VAT number
Verifying the validity of a Dutch VAT number is useful when doing B2B business in the Netherlands. Here’s how to do it right.
Step-by-Step: Using the EU VIES Database
The VIES system (VAT Information Exchange System) is your go-to tool for verifying any EU VAT number, including Dutch ones.
Visit the VIES VAT number validation site.
Select “Netherlands” from the country list.
Enter the VAT number (without spaces or formatting).
Click “Verify”.
If valid, you’ll see:
Confirmation of the number’s validity
The registered company name (optional, based on consent)
The registration address
If it’s invalid, double-check the number or request confirmation from your buyer/supplier.
Using Dutch tax authority tools
The Belastingdienst (Dutch tax authority) does not have a separate online tool for checking VAT numbers. Always cross-reference with VIES.
Third-party VAT verification tools
There are commercial tools like:
VATlayer
Avalara
RegCheck
These often integrate with accounting or CRM systems but may require paid subscriptions and are only as accurate as the official databases they rely on.
What you can (and can’t) see
You can see:
Whether a number is valid
Associated business info (in some cases)
You cannot see:
Transaction history
Filing status
Whether VAT returns are up to date
Use these tools for validation, not full due diligence.
Consequences of non-compliance
Ignoring Dutch VAT rules can seriously impact your business — financially and reputationally.
Fines and penalties
The Dutch tax office may issue:
Fixed fines for late registration
Interest on unpaid VAT
Additional penalties for incorrect filings or fraud
Business Restrictions
Without a valid Dutch VAT number:
You may be blocked from listing on platforms like Amazon.nl
Your inventory in Dutch warehouses may be frozen
Damaged trust
Incorrect VAT invoicing erodes trust with B2B partners — especially if they can’t reclaim VAT on invalid invoices. Over time, this can hurt your brand and sales.
Getting professional help
VAT compliance across the EU is a maze — and it doesn’t get easier with scale. Here’s when it’s smart to bring in help:
When to call in the pros
You’re using multiple fulfillment centers in the EU
You’ve exceeded the distance selling threshold
You want to reclaim import VAT in the Netherlands
You’re unsure whether to use OSS or local VAT filings
Trusted partners
Look for providers that specialize in e-commerce VAT — not just generic tax advisors. Services like Staxxer offer:
Dutch VAT registration
OSS and local VAT filings
Real-time integration with marketplaces like Bol.com, WooCommerce, Shopify and Amazon.
These platforms combine automation with human support, so you stay compliant without the headache. More info? Book a call with one of our experts below.
