VAT Number Display: NL Sole Proprietors, Watch Out for BSN

If you're a Dutch sole proprietor and your old BTW-nummer is still on your website, you're publishing your BSN for the entire internet to see. That's a real identity fraud risk, and it's easy to fix.

Here's what happened, why it matters and what to do about it.

The BSN problem

Before 2020, the Belastingdienst gave every eenmanszaak a BTW-nummer that was based directly on the owner's BSN (burgerservicenummer). The format looked like this:

NL + [your 9-digit BSN] + B + 2 digits

Your BSN is basically your Dutch social security number. It's used for taxes, healthcare, pensions and government services. It was never meant to be public information.

But if you ran a business, the tax office built your VAT number around it. And then the law said you had to display that number on your website and invoices. So millions of self-employed people had their BSN sitting in plain text on their business pages.

What changed in 2020

The Belastingdienst recognized the problem and rolled out a new number in January 2020: the BTW-identificatienummer (BTW-ID).

The format looks similar:

NL + 9 random digits + B + 2 digits

The difference is that those 9 digits are random. They have no connection to your BSN. Every sole proprietor received a letter with their new BTW-ID, and the Belastingdienst asked everyone to switch.

Your old BTW-nummer still exists for tax filings and communication with the Belastingdienst. But it should never appear on your website, your invoices or anywhere the public can see it.

Why this matters

Having your BSN on your website opens the door to identity fraud. Someone with your BSN, name and address can:

• Open bank accounts or credit cards in your name
• File fraudulent tax returns
• Apply for benefits or loans
• Access government services pretending to be you

The Autoriteit Persoonsgegevens (Dutch data protection authority) has been clear: displaying your BSN publicly is a privacy violation. You're not just risking your own data. Under the GDPR, you could face complaints from clients who argue you should have known better.

How to find your BTW-ID

Two options:

1. Log in to Mijn Belastingdienst. Your BTW-ID is listed under your business details. Look for "BTW-identificatienummer."
2. Check the letter from 2020. When the new system launched, the Belastingdienst sent every sole proprietor a letter with their new BTW-ID. If you kept it, the number is right there.

If you can't find either, call the BelastingTelefoon at 0800-0543. They can look it up for you.

Where to display your BTW-ID

Dutch law and the EU VAT Directive require your VAT identification number on:

• Your website footer (visible on every page)
• Your contact page or impressum
• Your terms and conditions
• Every invoice you send

A clean footer example:

"De Digitale Bakker | KVK 12345678 | BTW-ID NL123456789B01 | Amsterdam"

Make sure it's the BTW-ID, not the old BTW-nummer. The easiest way to tell: if the 9 digits match your BSN, it's the wrong one.

Your KVK number is also required in the same places. If you serve German or Austrian customers, you likely need a separate Impressum page that includes your VAT number too.

What about BVs, VOFs, maatschappen and stichtingen?

Good news if you run a BV (besloten vennootschap). Your VAT number was never based on anyone's BSN. The identity fraud risk doesn't apply to you in the same way.

The same is true for a VOF (vennootschap onder firma). A VOF gets its own BTW-nummer that is tied to the partnership, not to any individual partner's BSN. However, if any of the partners also run a separate eenmanszaak, that side business still has the BSN problem.

A maatschap (professional partnership, common among doctors, accountants and lawyers) works the same way as a VOF for VAT purposes. The partnership gets its own VAT number. But again, individual partners with their own side activities need to check their personal BTW-ID.

Stichtingen (foundations) only need a VAT number if they carry out economic activities. Many stichtingen are VAT-exempt because they only perform non-commercial work. If your stichting does charge for services or sell goods, the Belastingdienst will have issued a BTW-nummer that is not tied to any individual's BSN.

For all these entity types, double-check that the number on your website is correct and current. Companies sometimes display an old or incorrect VAT number after restructuring, splitting off a new entity or changing legal form. You can verify your number at the Belastingdienst portal or through the EU VIES system.

EU VAT number formats by country

Every EU member state has its own VAT number format. If you do business across borders, it helps to recognize them. Here are the most common ones for businesses operating in or near the Netherlands:

| Country | Prefix | Format | Example | |---|---|---|---| | Netherlands | NL | 9 digits + B + 2 digits | NL123456789B01 | | Belgium | BE | 0 + 9 digits | BE0123456789 | | Germany | DE | 9 digits | DE123456789 | | Austria | AT | U + 8 digits | ATU12345678 | | United Kingdom | GB | 9 digits (or 12 for groups) | GB123456789 |

The UK left the EU, so GB VAT numbers no longer appear in the EU VIES system. If you trade with UK businesses, you can verify their VAT number through HMRC's own lookup tool instead.

Belgium is worth noting: the leading zero is part of the number. Some systems drop it, which causes validation failures. If a Belgian VAT number looks like it has only 9 digits, add a zero at the front.

You can verify any EU VAT number at the VIES portal. This is free and gives you an official confirmation that you can save as proof for your records.

VAT on invoices vs. on your website

The rules for displaying VAT information are not the same for invoices and websites. They come from different legal sources and have different requirements.

On invoices, the EU VAT Directive (Article 226) is specific. Every invoice must include:

• Your VAT identification number
• The customer's VAT number (for B2B transactions within the EU)
• The VAT rate applied
• The VAT amount in euros
• If the reverse charge mechanism applies, a reference to that

Missing any of these can mean the invoice is not valid for VAT deduction purposes. Your customer's accountant may reject it.

On your website, the requirement is broader but less detailed. The E-Commerce Directive (Article 5) and Dutch law require you to display your VAT number so customers can identify you. You don't need to show VAT rates or amounts on your website's legal information section. That said, if you run a webshop, prices displayed to consumers must clearly indicate whether they include or exclude VAT.

The key difference: invoices are tax documents with strict formatting rules. Your website is a business identification tool. Both need your VAT number, but for different reasons.

Cross-border selling and VAT

If you sell products or digital services to consumers in other EU countries, you will eventually hit the One-Stop Shop (OSS) threshold.

Here's how it works. When a Dutch business sells to consumers in, say, Germany, the sale is subject to German VAT rates, not Dutch rates. But only once your total cross-border EU sales exceed 10,000 euros per year. Below that threshold, you can apply Dutch VAT to all EU sales.

Once you cross the 10,000 euro threshold, you have two options:

1. Register for VAT in every country where you have customers. This means filing VAT returns in each country. For a small business selling to 10 countries, this is a paperwork nightmare.

2. Register for the One-Stop Shop (OSS) at the Belastingdienst. This lets you file a single quarterly OSS return in the Netherlands that covers all your EU consumer sales. You charge the correct VAT rate for each destination country, but you report and pay it all through the Dutch tax office. They distribute the money to the other countries.

The OSS replaced the older MOSS (Mini One-Stop Shop) system, which only covered digital services. Since July 2021, the OSS covers all B2C sales of goods and services across EU borders.

You do not need a foreign VAT number when using the OSS. Your Dutch BTW-ID is sufficient. But you do need to charge the correct local VAT rate for each destination country.

If you sell through platforms like Amazon, Bol.com or Etsy, the platform may handle VAT collection for you under the deemed supplier rules. Check with the platform whether they are collecting and remitting VAT on your behalf.

What Google and your hosting invoice mean

A common point of confusion: many small business owners see a VAT number on invoices from Google, their hosting provider or their domain registrar and assume that number has something to do with their own business.

It doesn't. The VAT number on a Google Ads invoice is Google's VAT number, not yours. The VAT number on your hosting bill belongs to your hosting provider. These are their tax identification numbers for their business.

Your BTW-ID is the number assigned to you by the Belastingdienst. It appears in Mijn Belastingdienst under your own business details. No other company's invoice will contain your VAT number unless you gave it to them as a customer reference.

If you receive invoices from EU suppliers that show "VAT reverse charged" or "BTW verlegd," that means the supplier did not charge you VAT and you need to report it yourself in your own VAT return. This is common for services from companies like Google Ireland, Meta Ireland or other EU-based tech companies. The reverse charge applies to you as the buyer, it does not change which VAT number you display on your website.

Quick fix checklist

1. Log in to Mijn Belastingdienst and copy your BTW-ID
2. Search your website for any instance of your old BTW-nummer (check footer, contact page, terms, privacy policy)
3. Replace every occurrence with your BTW-ID
4. Check your invoice templates too
5. Do a quick search on Google: site:yourwebsite.nl plus your BSN digits, to make sure nothing slipped through

Total time: 15 minutes. The peace of mind is worth it.

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Related guides

• KVK Number on Your Website: Is It Required?
• Impressum Requirements Across Europe
• Webshop Compliance in the Netherlands
• German Impressum Requirements Under the DDG

Frequently asked questions

Can I still use my old BTW-nummer for tax filings?

Yes. The old BTW-nummer is still valid for communication with the Belastingdienst, like filing your BTW returns. You just can't use it in public. On your website, invoices and anything client-facing, always use the BTW-ID.

How do I know which number is which?

Compare the first 9 digits (after "NL") to your BSN. If they match, it's the old BTW-nummer and you need to replace it. If they don't match, you're already using the BTW-ID. You can also check Mijn Belastingdienst where both numbers are listed separately.

What if I never received a BTW-ID?

Every active sole proprietorship should have received one in 2020. If you started your business after January 2020, you would have received a BTW-ID from the start. If you somehow never got one, call the BelastingTelefoon at 0800-0543 to request it.

Does this apply to businesses outside the Netherlands?

The BSN issue is specifically Dutch. But the requirement to display a VAT number on your website applies across the EU. Each country has its own format. If you sell to customers in other EU countries, you need to display your VAT identification number regardless of where you're based.

What is reverse charge and do I need to mention it on my website?

Reverse charge is a VAT mechanism for B2B transactions across EU borders. When a Dutch business buys services from a company in another EU country, the supplier does not charge VAT. Instead, the Dutch buyer reports the VAT in their own return. This is common for services like Google Ads, cloud hosting and SaaS subscriptions. You do not need to mention reverse charge on your website. It only applies to invoices and your VAT return.

I sell digital products to EU consumers. Do I need to register for OSS?

If your total cross-border B2C sales within the EU exceed 10,000 euros per year, yes. The One-Stop Shop lets you handle all EU VAT obligations through a single return filed with the Belastingdienst. Below the threshold, you can apply Dutch VAT rates to all EU sales. Once you exceed it, you must charge the VAT rate of the customer's country. Registration is free and done through Mijn Belastingdienst.

Should I display prices with or without VAT on my website?

If you sell to consumers (B2C), Dutch and EU law requires that displayed prices include VAT. The price the customer sees must be the price they pay. If you sell primarily to businesses (B2B), you can display prices excluding VAT, but you must clearly state "excl. BTW" or "excl. VAT" next to every price. Many businesses that serve both audiences show both prices. Whatever you choose, be consistent across your entire site.

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