New Dutch VAT identification number

Dutch private individual businesses received a new VAT identification number in October 2019. This offers better protection for their privacy.

• Use of VAT identification number by Dutch businesses

Dutch private individual businesses will use their new VAT identification number as from January in their invoices and on their website. The new VAT identification number can be verified in the VIES VAT number validation site of the European Commission as from January 1, 2020.

• Ask VAT identification number

Do you supply goods or services to Dutch private individual businesses? Ask your Dutch clients to give their new VAT identification number if you have not yet received this new number from them by December 1, 2019.

• Use of the VAT identification number of Dutch businesses

For supplies of goods and services as from January 1, 2020, you should use the new VAT identification number in your invoices. You also should use the new VAT identification number in the recapitulative statement as from 2020. Do you send invoices in 2020 for goods or services supplied in 2019? In this case only the Dutch tax and customs administration approves both numbers.

• Questions?

For information on VAT in the Netherlands, visit: www.belastingdienst.nl/business

Source: https://www.mof.gov.cy/mof/tax/taxdep.nsf/All/C5B41D6F4B162C89C22584C40036BCCE?OpenDocument