All companies have a VAT number. Also freelancers. The self-employed VAT number also includes the citizen service number for freelancers, which makes it susceptible to fraud. The government has now distributed new numbers to self-employed persons without employees: the VAT identification number or VAT ID.
Important to know
- Only sole proprietorships received a new number at the end of 2019
- What the number looks like has not been changed:
- Country code NL, 9 digits, the letter 'B' and a random 2-digit check digit.
- The 9-digit number is now random, and therefore no longer the BSN of the self-employed person.
- The term "VAT number" expires and becomes the sales tax number.
- Nothing will change for 'ordinary' subcontractors' and for foreign companies.
Rule of thumb
- Contact with government? Use sales tax number (e.g. 111234567B01)
- Contact with other parties? Use VAT identification number / VAT ID (for example NL000099998B57)
- In De Bouwpas you must therefore always use the VAT identification number (with 'NL')