How to Obtain a 'VAT Number' as a Freelancer in the Netherlands

How to Get Your Dutch VAT Number: The Global Professional's Framework

You’re not just a freelancer in the Netherlands; you're the CEO of a global "Business-of-One." Your primary challenge isn't finding high-value clients—it's managing the subtle but persistent anxiety of cross-border compliance. The fear of a misstep on an invoice or a surprise tax liability is a significant distraction from the strategic work that drives your growth.

This guide moves beyond generic government checklists. It is a strategic framework designed to help you secure your Dutch VAT registration and, more importantly, master the international invoicing system with complete confidence. Our goal isn't just to get you a number; it's to build a resilient operational system.

Together, we will construct a bulletproof invoicing process that protects your business and satisfies tax authorities. By the end, you will have a clear framework to eliminate compliance risks, giving you the peace of mind to operate as the global professional you are.

Step 1: Is the Small Business Scheme (KOR) a Trap for High-Earners?

kleineondernemersregeling

The KOR is a VAT exemption for businesses with an annual turnover of €20,000 or less in the Netherlands. If you opt in, you don’t charge VAT on your invoices and don’t have to file regular VAT returns. For a local, part-time artisan, this makes sense. For you, it introduces trade-offs that directly impact your bottom line and professional standing.

The High-Earner's Trade-Off: Leaving Money on the Table

The most critical consequence of the KOR is that you cannot reclaim the VAT you pay on your business expenses. Consider the essential tools of your trade:

• A new €2,500 MacBook Pro has 21% VAT baked into the price—over €430 you cannot recover.
• Monthly subscriptions to Adobe Creative Cloud, Figma, and Notion all include VAT.
• Co-working space memberships and professional accounting services are subject to VAT.

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The Professionalism Signal: Perception is Reality

Beyond the financial drawback, operating without a VAT number sends a subtle signal to corporate clients. In the B2B world, a VAT registration is standard procedure. It shows you are a legitimate entity prepared for professional engagement. Lacking a VAT number can inadvertently position you as a "small-time" operator, creating friction with procurement departments accustomed to clean, VAT-compliant invoicing.

For the global professional whose ambitions far exceed the €20,000 threshold, the verdict is clear. Bypassing the KOR and embracing the standard VAT regime is the superior strategic path. It optimizes your finances, strengthens your credibility, and establishes a scalable foundation for your tax compliance from day one.

Step 2: Securing Your Foundation—KVK Registration & Your Two Critical Numbers

Kamer van Koophandel

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The Two-Number System: A Critical Security Protocol

BSN

Actionable Checklist for a Smooth KVK Appointment

Your time is your most valuable asset. Arrive at your scheduled appointment prepared and organized.

• Valid Identification: A passport is the standard, especially for non-EU citizens.
• Proof of Dutch Address: A signed rental or purchase contract for your home address is sufficient if you work from home. A physical address in the Netherlands is required.
• Your BSN (

  burgerservicenummer

  ): Your personal citizen service number.
• Clear Business Description: Be ready to describe your primary business activities in a single, concise sentence and select an official business code (SBI code).
• Payment Card: You must pay a one-time registration fee (currently €82.25). Cash is not accepted.

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Step 3: The Cross-Border Invoicing Masterclass

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Invoicing an EU-Based Business Client (e.g., Germany, France)

When providing services to a business in another EU member state, the process is precise. Each step creates documentation that protects you from future tax liability.

1. Verify Their VAT ID—Your First Line of Defense. Before drafting the invoice, you must verify your client's VAT number using the European Commission's official VIES (VAT Information Exchange System) website. This is not optional. An unverified number can invalidate the reverse-charge, potentially making you liable for the unpaid VAT. Your VIES validation screenshot is your proof of due diligence.
2. State "VAT Reverse-Charged" on the Invoice. Do not add 21% Dutch VAT to the total. Instead, include your client's verified VAT number and the specific phrase "VAT reverse-charged." For clarity, it is best practice to also include the Dutch phrase:

   btw verlegd

   . This statement legally shifts the VAT obligation to your client.
3. File a Separate ICP Declaration. In addition to your regular quarterly VAT return, you must file a separate declaration called the

   Opgaaf intracommunautaire prestaties

   (ICP). This report, filed with the

   Belastingdienst

   , lists the total value of services provided to each EU client, identified by their VAT number. This allows tax authorities across the EU to cross-reference transactions.

Invoicing a US or UK-Based Business Client

Engaging with clients outside the European Union, such as in the United States or the United Kingdom, is administratively simpler but still requires careful documentation.

• No Dutch VAT Charged. Services provided to business clients located outside the EU are considered "out of scope" for Dutch VAT. You do not charge any VAT on these invoices.
• Document the Service Location. Your invoice must justify the absence of VAT. To create an unambiguous paper trail, include a statement such as "0% VAT rate, services supplied outside the EU" or "Service location: USA/UK." This demonstrates your correct application of international tax rules.
• No VIES, No ICP. Because these transactions fall outside the EU's VAT territory, you do not need to use the VIES system or file an ICP declaration. This reinforces the importance of keeping clear records and contracts that prove your client is based outside the EU.

Step 4: Beyond Compliance—A System for Control and Cash Flow

Correct invoicing is half the equation; the other half is building an internal system that transforms VAT from a source of anxiety into a tool for financial control. This is how you move from being compliant to operating with CEO-level financial clarity.

• Set Up a "VAT Vault" Bank Account. This is the single most powerful discipline you can adopt. The moment a client pays an invoice that includes VAT, immediately transfer the full VAT amount into a separate business bank account. This "VAT Vault" is not your money; you are simply holding it for the

  Belastingdienst

  . This act of segregation eliminates the risk of accidentally spending tax funds and prevents the cash-flow shock that cripples many freelancers when their quarterly payment is due.
• Master VAT Reclamation. As a VAT-registered professional, you are entitled to reclaim the VAT you pay on legitimate business expenses. This is a direct financial advantage of operating outside the KOR. You can reclaim VAT on critical investments like hardware, software subscriptions, professional services, and work-related travel. To do this flawlessly, you must keep meticulous records, ensuring every expense is documented with a proper business invoice that includes your VAT number.
• Systematize Your Quarterly Returns (

  btw-aangifte

  ). For most freelancers, VAT returns are filed quarterly. Do not let this deadline create stress. Use modern accounting software (like Moneybird or Xero) that can automate most of the reporting. Block a recurring 90-minute appointment on your calendar for the last week of every quarter and treat it with the same seriousness as a client meeting. This transforms your

  btw-aangifte

  from a last-minute scramble into a routine operational checkpoint.
• The Annual VAT Return Myth. Many professionals incorrectly assume there is a mandatory annual VAT return. For most freelancers, this is not the case. The form known as the

  suppletie omzetbelasting

  is a correction form, not a standard annual filing. It is used to amend errors made in previous quarterly filings from the past five years. If you discover you've misreported VAT by more than €1,000, you are obligated to file a

  suppletie

  . Knowing this removes the phantom stress of a non-existent annual deadline.

Conclusion: From Anxious Freelancer to Confident CEO

Securing your Dutch VAT number marks a fundamental shift in your professional identity. You cease to be just a person doing freelance work and become the CEO of a legitimate, EU-based enterprise. This journey is the deliberate act of laying the foundation for a global business designed for resilience and growth.

Think back on the strategic choices you've made. Bypassing the Small Business Scheme (KOR) was a conscious investment in your high-growth trajectory. Registering with the KVK and mastering the two-number system was an act of risk management. Your invoicing playbook for EU and non-EU clients is now a robust operational standard that demonstrates international competence.

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You are now equipped to operate your "Business-of-One" with the authority your clients expect. The goal was never just to get a number. It was to build a stable, professional platform from which you can confidently serve a global market. You are no longer a freelancer navigating the rules; you are a CEO in complete control of your Dutch-based international enterprise.