Getting Your BTW (VAT) Number

Key Takeaways

Your BTW number (BTW-identificatienummer) is issued automatically after KVK registration — you do not need to apply separately.
It arrives by post within approximately 2 weeks of your KVK registration.
The BTW number format is: NL + 9 digits + B + 2 digits (e.g., NL123456789B01).
You must display your BTW number on every invoice and on your website.
You start charging VAT from your business start date — not from the date you receive the number.

How You Get Your BTW Number

When you register your business at the KVK (Chamber of Commerce), the KVK automatically forwards your registration to the Belastingdienst (Dutch Tax Authority). The Belastingdienst then:

Reviews your registration
Assigns you a BTW number
Sends you a letter by post with your BTW details

You do not need to contact the Belastingdienst separately or fill in additional forms. The process is automatic.

BTW

The Two Numbers You Receive

The Belastingdienst letter contains two different numbers:

Number	Format	Purpose
BTW-identificatienummer (BTW-id)	NL + 9 digits + B + 2 digits (e.g., NL123456789B01)	Used on invoices, for EU cross-border transactions, and on your website. This is your public VAT identification number.
Omzetbelastingnummer	9 digits + B + 2 digits (without NL prefix)	Used only for communication with the Belastingdienst and for filing VAT returns. This is your internal tax reference.

Warning

Since 2020, the BTW-id for sole proprietors (eenmanszaak) is no longer based on your BSN (citizen service number). The old format used your BSN, which created privacy concerns. The new format uses a randomly generated number. If you have an older BTW-id that contains your BSN, it has been replaced automatically.

Timeline: What to Expect

Event	When
KVK registration	Day 0 — you receive your KVK number immediately
KVK forwards data to Belastingdienst	Within 1–2 business days
Belastingdienst sends BTW letter	Within 2 weeks (sometimes faster)
Letter arrives by post	Add 2–3 business days for postal delivery
Total from registration to BTW number	Approximately 2–3 weeks

What If It Takes Longer?

If you have not received your BTW number within 3 weeks:

Check Mijn Belastingdienst Zakelijk — your number may already be visible there
Call the Belastingdienst (BelastingTelefoon: 0800-0543, free from Dutch numbers)
The delay may be due to additional checks on your registration

Good to know

In rare cases, the Belastingdienst may contact you before issuing the BTW number to ask additional questions about your business activities. This is more common for activities that could be classified as a hobby rather than a business.

Can You Start Working Before Receiving Your BTW Number?

Yes. You can start working and invoicing clients from your business start date, even before the BTW letter arrives. Here is how to handle this:

Issue invoices with a note: "BTW number pending — will be provided upon receipt"
Once you receive your BTW number, send corrected invoices to your clients (or a separate notification with the number)
You are legally required to charge VAT from day one, so calculate and include VAT on your invoices from the start

The BTW number is issued retroactively to your business start date. Any VAT you charge before receiving the number is valid.

Where You Must Display Your BTW Number

On Every Invoice

Dutch law requires your BTW-identificatienummer on every invoice you issue. An invoice without a valid BTW number is technically not a valid invoice, and your client may not be able to reclaim the VAT.

On Your Website

If you have a website, you must display your BTW-id in a visible location — typically in the footer, on a contact page, or on a legal/imprint page. This is required by Dutch and EU law.

On EU Cross-Border Invoices

When you provide services to businesses in other EU countries, your BTW-id is essential. Your client uses it to verify your VAT status through the VIES (VAT Information Exchange System) database maintained by the European Commission.

Checking and Verifying BTW Numbers

Your Own Number

You can verify your BTW number through:

Mijn Belastingdienst Zakelijk — log in with DigiD
The letter from the Belastingdienst

Client or Supplier Numbers

Before accepting a BTW number from an EU client or supplier, verify it through the VIES system (available on the European Commission website). This is especially important for cross-border transactions where you apply the VAT reverse-charge mechanism.

BTW Number and the KOR Scheme

If you opt into the KOR (kleineondernemersregeling / small business VAT scheme), you are exempt from charging and filing VAT. However, you still keep your BTW number — it is not cancelled.

Under KOR:

You do not charge VAT on your invoices
You do not file quarterly VAT returns
You cannot reclaim input VAT (BTW on your business purchases)
Your invoices must state that KOR applies

Your BTW number remains active in case you leave the KOR scheme later.

Changing Your Business Activities

If your business activities change significantly after registration (e.g., you add a new line of business or your main activity shifts), you should update your KVK registration. This may trigger a review by the Belastingdienst, but your BTW number generally stays the same.

Deregistration

When you stop your business:

Deregister at the KVK
The Belastingdienst deactivates your BTW number
File a final VAT return covering the period up to your deregistration date
You can no longer use the BTW number on invoices after deregistration

If you restart a business later, you will receive a new BTW number.

Common Mistakes

Waiting for the BTW number before starting — You can start working and invoicing immediately after KVK registration. Do not delay because the letter has not arrived.
Using the wrong number on invoices — Use the BTW-identificatienummer (with NL prefix), not the omzetbelastingnummer. The omzetbelastingnummer is for Belastingdienst communication only.
Not displaying the BTW number on your website — This is a legal requirement, not optional.
Not charging VAT from day one — Even before you receive your BTW number, you must charge VAT on your invoices (unless you are KOR-exempt).
Confusing BTW-id with KVK number — These are two different numbers from two different organizations. Both must appear on your invoices.