The Netherlands is a major European trading hub with extensive cross-border commerce. Dutch VAT numbers have a distinctive format that includes a letter suffix not found in most other EU countries. This guide explains the Dutch VAT number structure, the meaning of the B suffix, and how the system relates to other Dutch business identifiers.
The Dutch VAT number, known as BTW-nummer or BTW-identificatienummer, follows this format:
NL + 9 digits + B + 2 digits
Example: NL123456789B01
The total length is 14 characters. The distinguishing feature is the letter B followed by two digits near the end. This B suffix is unique to Dutch VAT numbers and must be included for validation to succeed.
The B suffix (followed by two digits) serves an important purpose in the Dutch VAT system. It allows a single legal entity to have multiple VAT registrations within the same tax identification framework.
The vast majority of Dutch businesses use the suffix B01. This is the standard VAT number assigned when a business first registers for VAT. For most commercial transactions, you will encounter B01 numbers.
Some organizations require separate VAT registrations for different purposes. For example, a company might have its main trading operations under B01 and a VAT group registration under B02. Government bodies or large organizations with complex structures may use multiple B suffixes. While less common, these higher suffixes are equally valid.
When a Dutch business provides their VAT number, ensure you capture the complete suffix including both digits after B. Do not assume B01 if only partial information is given—verify the full number.
The Netherlands uses several business identification systems that relate to but differ from the VAT number:
The KvK number is the Chamber of Commerce registration number. It is an 8-digit number identifying the business in the Dutch commercial register. The KvK number does not directly appear in the VAT number but identifies the same entity. You can use it to look up company details in the KvK register.
The RSIN is a 9-digit identifier used for tax and government purposes. For companies, the first 9 digits of the VAT number (before the B) correspond to the RSIN. Sole traders (eenmanszaak) may have a different relationship between these numbers.
The OB number is essentially the domestic form of the BTW number, used on Dutch VAT returns. It follows the same format but may be written without the NL prefix in domestic contexts. For international trade, always use the full format with NL prefix.
Dutch VAT numbers validate through VIES with full company details returned on successful queries. The Netherlands provides company name and registered address in validation responses, allowing you to verify the number belongs to your expected trading partner.
Enter the complete 14-character number including NL prefix and the full B suffix. For example: NL123456789B01. Missing or incorrect suffix digits will cause validation to fail.
The most common error is omitting the B suffix. If a Dutch business provides only 9 digits or forgets to mention the B01 ending, validation will fail. Always request and include the complete number including Bxx suffix.
Using B01 when the business has a different suffix (B02, B03, etc.) causes validation failure. Although B01 is most common, verify the actual suffix with your trading partner.
Dutch VAT numbers are sometimes written with periods in domestic formatting (e.g., NL1234.56.789.B01). Remove all punctuation before validation. Enter only letters and numbers: NL123456789B01.
Dutch sole traders (zelfstandigen zonder personeel, or ZZP) receive VAT numbers linked to their personal identification. Their VAT numbers follow the same NL + 9 digits + Bxx format, but the underlying identifier relates to their personal registration rather than a company registration.
When dealing with Dutch sole traders, the VAT number and company (KvK) details will show their personal name or trading name rather than a company name. This is normal and valid for business-to-business transactions.
For reference when applying reverse charge:
Beyond VIES validation, you can verify Dutch company details through:
