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New VAT number in 2020 for sole proprietors / ZZP
Approximately 1.3 million sole proprietors / ZZP in the Netherlands will receive a new VAT identification number from the Tax Authorities as of January 1st 2020. This new VAT number no longer has a link with the BSN (Dutch personal social security number). The VAT number used to consist out of the BSN and the VAT code: B.01.
In recent years, resistance to the use of the BSN in the VAT number of
sole proprietors / ZZP has arisen. This is mainly due to reasons of privacy protection and identity fraud.
The new VAT number of the sole proprietor / ZZP is intended to be mentioned on, for example, invoices and website. It is also used for intra-community transactions (trade within the EU) and other transactions based on EU regulations.
The old VAT number, based on the BSN, will for now remain in use for communication with the tax authorities. In the longer term, the Tax and Customs Authorities strive for a single VAT number to be used for all purposes.
Sole proprietors / ZZP can already seize mentioning the VAT number on their website or webshop.