VAT Number on Your Dutch Website: What's Required and What's Risky

Most Dutch businesses know they need to put their VAT number (BTW-nummer or BTW-ID) on invoices. Fewer know it also needs to appear on their website. And many sole traders are unknowingly publishing their personal BSN number online by displaying the old-format BTW-nummer.

This guide covers what is required, what format to use, and how to avoid the privacy risk.

Is a VAT Number Required on a Dutch Website?

Yes, if you are VAT-registered.

The obligation comes from the EU VAT Directive (2006/112/EC), implemented in the Netherlands via the Wet op de omzetbelasting 1968 (Dutch VAT Act) and the Richtlijn 2006/123/EG (Services Directive, implemented as the Dienstenwet). The Services Directive requires businesses providing services to display their VAT identification number on their website.

Exceptions:

• Businesses registered under the Kleineondernemersregeling (KOR — small-business VAT exemption) do not have a BTW-ID to display
• Businesses not registered for VAT (e.g., certain healthcare providers, education providers with VAT exemption) may not have a BTW-ID

BTW-Nummer vs. BTW-ID: The Critical Difference

This distinction is crucial for sole traders (eenmanszaak).

BTW-nummer (old format): NL + 9 digits (your BSN) + B + 2 digits Example: NL123456789B01

The 9 digits in the middle are the trader's personal BSN (burgerservicenummer — Dutch social security number). Publishing this publicly means your personal BSN is indexed by Google, accessible to anyone, and potentially usable for identity fraud.

BTW-ID (new format, since January 1, 2020): NL + random 9 digits + B + 2 digits Example: NL858626562B01

The BTW-ID was introduced specifically to allow sole traders to have a public-facing VAT number that does not contain their personal BSN. The old BTW-nummer is still valid for Belastingdienst purposes but should not be used on public-facing documents or websites.

What you should display on your website: the BTW-ID, not the BTW-nummer.

How to Get Your BTW-ID

If you are a sole trader and still have the old BTW-nummer format:

1. Log in to the Belastingdienst Mijn Belastingdienst Zakelijk portal
2. Your BTW-ID is displayed there alongside your old BTW-nummer
3. The BTW-ID was automatically assigned to every sole trader as of January 1, 2020
4. If you cannot find it online, contact the Belastingdienst Zakelijk phone line (0800-0543)

Once you have your BTW-ID: update your website, invoices, and any business correspondence to use the BTW-ID instead of the BTW-nummer.

What About BVs and Other Legal Entities?

For legal entities (B.V., N.V., Stichting, V.O.F., etc.), the BTW-nummer has always been based on the RSIN (Rechtspersonen en Samenwerkingsverbanden Informatienummer), not the BSN. There is no personal identifier embedded in the BTW-nummer for legal entities — it can be displayed publicly without privacy concerns.

The BTW-ID format for legal entities is identical to the old BTW-nummer format: both are safe to publish.

Where to Display the BTW-ID

The BTW-ID must be "easily accessible." Common placements:

1. Footer of every page — alongside KVK number and company name
2. Legal notice / colofon page — linked from footer
3. Contact page — if you do not have a dedicated legal notice page

For B2B websites where customers frequently need your VAT number for their own accounting: put it prominently in the footer. For B2C websites: the footer or legal notice page is sufficient.

Invoice requirement: The BTW-ID must appear on every invoice you issue. This is a separate obligation from the website requirement but uses the same number.

What Happens If You Don't Display It?

The Dutch enforcement for website BTW-ID display is primarily complaint-driven. There is no proactive mass scanning equivalent to Germany's Impressum enforcement. In practice:

• A business customer who cannot find your VAT number may be unable to claim VAT deductions on invoices they receive from you
• A competitor or consumer organisation could report the omission to the ACM or Belastingdienst
• The Services Directive violation could be raised in a contract dispute to undermine your T&Cs

There are no published cases of fines specifically for failing to display a BTW-ID on a website (as opposed to failing to include it on invoices, which is actively enforced by the Belastingdienst).

Summary Checklist

• I know whether I am VAT-registered (check your KVK/Belastingdienst registration)
• If VAT-registered: I have my BTW-ID (not BTW-nummer) from Mijn Belastingdienst Zakelijk
• My BTW-ID appears in the footer or legal notice page of my website
• My BTW-ID appears on all invoices
• I am NOT displaying the old BTW-nummer format (which may contain my BSN)
• My KVK number is also displayed alongside the BTW-ID

For more on the full set of legally required business information on Dutch websites, read our legal notice requirements guide and check your website's compliance with our free scanner.

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This article is technical analysis, not legal advice. Consult a lawyer for advice specific to your situation.