VAT number (“omzetbelastingnummer”) as of 1 January 2020
If you are self-employed, most probably, you are known with the fact that your personal tax identification number (BSN) is also part of your VAT number. After years of discussion and a decision from the Dutch authority regarding personal data (Autoriteit Persoonsgegevens) last year with respect to privacy issues (in conflict with the Law regarding privacy), the tax authorities decided to issue a second VAT-number to each self-employer as of 1 January 2020. This number (the new definition will be “omzetbelastingnummer”) will not replace the current number but can be used for invoicing, to be mentioned on the website and any other relevant (promotion) material. The current VAT number will only be used for filing of the VAT return. After 1 January 2020, you will be the owner of two numbers.
Based on the most recent developments, this second VAT number will be issued around the fall of 2019. Please be aware that this number can only be used after 1 January 2020. However, customers and suppliers could already be informed about this new number. Especially in case of trading with foreign parties (primarily within the European Union) it is advisable to communicate this change in time.
If you would like to receive more information about the new VAT number or if you would like to receive any other VAT-related information, please do not hesitate to contact me.