The Dutch Belastingdienst (Tax and Customs Administration) makes a distinction between an eenmanszaak (or EZ which is a Dutch sole proprietorships) and a bv (a Dutch limited liability company) when it comes to VAT numbers. In the past, the VAT number of an EZ was based on the BSN (Dutch citizen service number) of the owner of the EZ. This was changed in 2020 to protect the owner’s privacy: a new VAT identification number was introduced for an EZ that was not based on the owner’s citizen service number and the (old) VAT number is now called the omzetbelastingnummer for an EZ.
Eenmanszaak (EZ)
An EZ now has an omzetbelastingnummer (sales tax number) and a VAT identification number. The two numbers are different from each other.
The omzetbelastingnummer of an EZ can be used for communication with the tax authorities, such as for the VAT and ICP declaration. This number is still based on the entrepreneur’s BSN;
The VAT identification number of an EZ can be used for communication with customers, like for your invoice and on your website.
BV
A BV also has a VAT number, which is equal to the VAT identification number. In addition, a BV also has an RSIN, which stands for Legal Entities and Partnerships Information Number.
The VAT number of a BV can be used for communication with the Belastingdienst, such as for the VAT return and ICP, and for communication with customers, like for your invoice and on your website;
The RSIN (of a BV) is a 9-digit code that is linked to the Belastingdienst, the Personal Records Database (Basisregistratie Personen or BRP) and the Land Registry (Kadaster).
KvK
Upon registration in the Trade Register of the KvK (formerly the Kamer van Koophandel; Chamber of Commerce), each company receives a KvK-number. In addition, the company also receives an RSIN, except if it is an EZ. The KvK sends the details of the company to the Belastingdienst, which then provides an EZ with an omzetbelastingnummer and a VAT identification number, and a VAT number for all other companies. The KvK therefore does not register omzetbelastingnummers, VAT identification numbers or VAT numbers.
By the way
The RSIN is not the same as the Chamber of Commerce number! It is intended for non-natural legal entities such as BVs, NVs, associations, foundations, cooperatives, general partnerships, partnerships and CVs. A EZ has no RSIN.