New VAT identification number for Dutch private individual businesses

All Dutch private individual businesses have been given a new VAT identification number (in Dutch: btw identificatienummer/btw-id) in order to better protect the privacy of entrepreneurs.

The current VAT identification number of Dutch private individual businesses is valid until December 31, 2019. The new VAT identification number is valid from January 1, 2020.

We advise EU businesses to obtain the new VAT identification number of their Dutch private individual business clients by 1 January 2020 at the latest.

Implications for Dutch private individual businesses

Private individual businesses in the Netherlands are being given information on the use of their new VAT identification number. They are required to state the VAT identification number on their invoices and websites and inform their EU suppliers of their new VAT identification number in time. This is very important because the current VAT identification number is no longer valid as from January 1, 2020.

EU businesses from January 1, 2020

• The new VAT identification number can be verified on the website of the VIES VAT number validation site of the European Commission as from January 1, 2020.
• From January 1, 2020, EU businesses will be required to state the new VAT identification number of their Dutch clients on their invoices.
• For goods and services supplied as from January 1, 2020, EU businesses will be required to state the new VAT identification number in the recapitulative statement as from 2020.

If you send an invoice in 2020 for supplies or services you provided to your Dutch customer in 2019 and the invoice states your customer's previous VAT number, there is no need to send a new invoice. The invoicing rules of the country of establishment of the EU company apply and determine which number to use.