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Netherlands VAT Update: A New Intra-community VAT Number

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In the Netherlands, registered sole traders will receive a new VAT number, which must be used for all intra-Community transactions from 1 January 2020. In the Netherlands, registered sole traders will receive a new VAT number, which must be used for all intra-Community transactions from 1 January 2020.

The structure of the VAT number for the named entrepreneurs is then as follows: The country code “NL” is followed by 12 digits consisting of any number, capital letters and the characters “+” and “*”. The digits 11 and 12 are always numbers.

The VAT number previously issued to Dutch sole proprietors will expire on 1 January 2020. The other Dutch VAT numbers are not affected by the changeover and remain unchanged.

From 1 January 2020, companies registered in another EU Member State should in principle use the new Dutch VAT number for all intra-Community transactions with a sole trader registered in the Netherlands.

For periods up to 31 December 2019, the VAT ID number valid before the changeover must be used, which will become invalid on 1 January 2020. To the extent that invoicing for deliveries of goods or other services rendered up to 31 December 2019 does not take place until 2020, some member states (e.g. Germany) allow transitional regulations according to which either the VAT number valid before the changeover or the new VAT number of the individual entrepreneur registered in the Netherlands may be used in the invoice. Companies from other EU countries who provide any supply of goods or services to Dutch sole traders are recommended to request the new VAT ID number in time before the first supply is performed in 2020.

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