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

Checks route through VIES. Caching is enabled by default. Read the source, original result time and freshness label alongside validity; a cached or stale result does not freshly confirm current registration.

Enter a VAT number to see its registration result, source and freshness

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.

How Avatcado validates Netherlands numbers

  • Primary source: VIES.
  • Company name and address: yes, observed 2026-09-04.
  • When VIES is down: the most recent cached result, then a refunded 503.

See the full coverage table.

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.

How does Avatcado validate Netherlands VAT numbers when VIES is down?

For Netherlands VAT numbers, uncached checks use VIES, the EU's VAT Information Exchange System, which routes the query to Netherlands's own national database. Caching is enabled by default without a requester VAT number. Read the freshness label and original result time to distinguish a new lookup from a previous result. A valid answer includes the registered company name and address that Netherlands's tax administration publishes through VIES, which we last confirmed against a real registered number on 2026-09-04. No national register is published for Netherlands that Avatcado can consult as a substitute, unlike the ten EU countries with a national fallback on Pro and Business, so an availability fault such as MS_UNAVAILABLE or a timeout can be answered only by eligible cache. A stored result has meta.cached: true and meta.source_status: "unavailable", plus meta.stale: true when it is past the cache window. Requester checks disable stored responses by default; cache=true opts back in. If no eligible stored result can answer, the request returns a refunded 503 (upstream_member_state_unavailable). A cached or stale result is earlier registration evidence, not a fresh check.

Related guides

VAT rate in Netherlands

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

Sources