Netherlands VAT number: format and validation

By Remco from Avatcado

Format

NL followed by 9 digits, the letter B, and 2 digits. The local term is btw-identificatienummer (btw-id, Dutch).

Pattern: /^\d{9}B\d{2}$/

  • The 2 digits after the B are a sub-number; B01 is the usual first one and additional registrations of the same business carry higher sub-numbers
  • Since 1 January 2020 sole traders have a btw-id no longer derived from their BSN; the separate omzetbelastingnummer still contains the BSN and must never be published

Example of a registered number: NL805734958B01

Check digit

Netherlands VAT numbers carry a check digit (11-proef / MOD 97): Legal-entity and pre-2020 numbers satisfy the Dutch 11-proef on the 9-digit base; sole-trader btw-ids issued since 2020 instead pass a mod 97 test on the full string.

Check a Netherlands VAT number

Validated live against the Belastingdienst (official register).

Enter a VAT number to see the live API response

Validate via API

The same validation as an API call, with the example number above:

curl "https://api.avatcado.com/v1/validate?vat_number=NL805734958B01" \
  -H "Authorization: Bearer avat_live_your_api_key"
import Avatcado from "@avatcado/node";

const avatcado = new Avatcado("avat_live_your_api_key");
const { data, error } = await avatcado.vat.validate({
  vatNumber: "NL805734958B01",
});

if (data?.data.valid) {
  console.log(`Registered: ${data.data.company?.name}`);
}

Free tier includes 500 validations per month. Get an API key or read the API documentation.

Frequently asked questions

What is the difference between the btw-id and the omzetbelastingnummer?

Dutch businesses have two VAT-related numbers: the btw-id is the public VAT identification number for invoices, customers, and suppliers, while the omzetbelastingnummer is used only in contact with the Belastingdienst. For sole traders the ob-nummer still contains their BSN but the btw-id does not, which is why only the btw-id should ever be published.

Do small Dutch businesses always have to charge VAT?

No. Under the kleineondernemersregeling (KOR), businesses with turnover of at most EUR 20,000 per calendar year can opt out of charging VAT and filing returns, but they cannot deduct input VAT; since 2025 the previous year's turnover must also stay under the limit.

Related guides

VAT rate in Netherlands

The standard VAT rate in Netherlands is 21%. Reduced rates: 9%. See all Netherlands VAT rates.

Sources