What is the difference between a Dutch VAT number and an EORI number?

mei 26, 2026

If you are setting up a Dutch entity or starting to trade across Dutch borders, two registration numbers will come up quickly: a Dutch VAT number and an EORI number. They sound similar, they are both issued by Dutch authorities, and foreign companies often assume they serve the same purpose. They do not. One governs how you handle tax on goods and services sold within the EU. The other governs how your goods move across EU borders. Getting clarity on which you need, and when, saves time and prevents compliance gaps from the start.

This article walks through each number in plain terms, explains the difference, and covers the practical steps for applying. Whether you are a CFO at a US company setting up a Dutch subsidiary or a finance lead at an international trading group expanding into Europe, here is what you need to know about VAT registration in the Netherlands and EORI registration.

What is a Dutch VAT number and what is it used for?

A Dutch VAT number is a tax identification number issued by the Dutch Tax Authority (Belastingdienst) that allows a company to charge, collect, and reclaim VAT on goods and services in the Netherlands. It follows the format NL followed by nine digits and two letters. Any business making taxable supplies in the Netherlands is generally required to register for VAT before those activities begin.

In practice, your Dutch VAT number appears on every invoice you issue to customers in the Netherlands and across the EU. It is how the tax authority tracks VAT you have collected from customers and VAT you have paid to suppliers. The difference between the two—output VAT minus input VAT—is what you either pay to or reclaim from the Belastingdienst through periodic VAT returns.

For foreign companies operating in the Netherlands, VAT registration is not optional if you are making taxable supplies locally. This includes selling goods in the Netherlands, providing services to Dutch clients in certain categories, or holding stock in a Dutch warehouse. The VAT number is also used for intra-EU transactions, including zero-rated supplies to VAT-registered businesses in other EU member states.

What is an EORI number and who needs one?

An EORI number (Economic Operators Registration and Identification number) is a unique identifier issued by Dutch Customs that allows businesses to import and export goods across EU borders. It is required for any company that lodges customs declarations, applies for customs authorisations, or moves goods into or out of the EU through the Netherlands. Without it, your goods will not clear Dutch customs.

The Dutch EORI number starts with the prefix NL followed by a numerical sequence. It is registered in a central EU database, which means customs authorities across all EU member states can verify it. This is relevant for companies routing shipments through multiple EU countries, not just the Netherlands.

Who specifically needs one? Any company that:

Imports goods into the Netherlands from outside the EU
Exports goods from the Netherlands to non-EU countries
Acts as a customs declarant or freight forwarder on behalf of another business
Applies for customs simplifications or authorisations such as a customs warehouse or inward processing

If your Dutch entity is purely a holding company or finance vehicle with no physical goods crossing borders, you may never need an EORI number. But if your Dutch subsidiary is involved in any form of physical trade, you will need one before the first shipment moves.

What is the difference between a VAT number and an EORI number?

The core difference is this: a Dutch VAT number is a tax registration for transactions involving goods and services within the EU tax system, while an EORI number is a customs registration for the physical movement of goods across EU borders. VAT is about what you sell and the tax you charge. EORI is about what you ship and how customs processes it.

Here is a practical way to think about it:

VAT number: used on invoices, VAT returns, and intra-EU trade declarations. It determines your VAT position with the Belastingdienst and your EU trading partners.
EORI number: used in customs declarations, import and export documentation, and applications for customs authorisations. It identifies your business to Dutch and EU customs authorities.

They are issued by different authorities. The VAT number comes from the Belastingdienst (Dutch Tax Authority). The EORI number is issued by Dutch Customs (Douane), which operates under the Ministry of Finance but is a separate body.

They also operate under different legal frameworks. VAT is governed by the EU VAT Directive and Dutch VAT law. EORI registration falls under the Union Customs Code, the EU-wide customs regulation that applies to all goods crossing the EU’s external border.

Do you need both a VAT number and an EORI number in the Netherlands?

It depends on what your Dutch entity actually does. Many foreign companies operating in the Netherlands need both, but not all. A Dutch holding company that earns dividend income and has no taxable supplies may need neither. A trading company importing goods from outside the EU and selling them to Dutch or EU customers will almost certainly need both.

The practical breakdown:

You need a Dutch VAT number if you make taxable supplies in the Netherlands, sell goods or services to Dutch clients, hold stock locally, or are involved in intra-EU trade that requires VAT reporting.
You need an EORI number if your Dutch entity is the importer or exporter of record for goods crossing the EU’s external border, or if you are applying for any customs authorisation.
You may need both if you are an active trading company that both sells within the EU (VAT number) and imports from or exports to non-EU countries (EORI number).

One important point: having a VAT number does not automatically generate an EORI number, and vice versa. These are separate registrations with separate applications. Foreign companies sometimes assume that VAT registration covers customs as well. It does not.

How do you apply for a Dutch VAT number?

To apply for a Dutch VAT number, you submit a registration request to the Belastingdienst. For a Dutch BV (private limited company), this typically happens as part of the company formation process, shortly after registration with the Dutch Chamber of Commerce (KvK). For a foreign company registering for VAT without a Dutch legal entity, the process involves a separate non-resident VAT registration.

The application requires:

Company details including legal name, registered address, and KvK number (if applicable)
A description of the business activities in the Netherlands
Details of the expected taxable turnover and nature of supplies
Information on the legal representative or authorised signatory

Processing times vary. For straightforward registrations, the Belastingdienst typically issues the VAT number within a few weeks. More complex cases, particularly for foreign companies without a Dutch entity, can take longer and may require additional documentation to establish the nature of the Dutch activities.

Once issued, you will receive both a VAT identification number (used on invoices and intra-EU transactions) and a VAT return number (used for filing periodic returns). These are related but distinct references, and it is worth understanding which one applies in which context.

How do you apply for an EORI number in the Netherlands?

EORI registration in the Netherlands is handled by Dutch Customs (Douane). The application is submitted online through the Douane portal. For companies already registered with the KvK, the process is relatively straightforward: you link the EORI application to your existing KvK registration, and Dutch Customs verifies your business identity through that reference.

The application requires:

KvK number (for Dutch-registered entities)
Legal name and registered address
Contact details for the person responsible for customs matters
A description of the customs activities (import, export, or both)

For foreign companies without a Dutch legal entity that still need to import or export through the Netherlands, the process is more involved. You may need to appoint a customs representative or fiscal representative, and additional documentation will be required to establish your identity and activities in the EU.

EORI numbers are typically issued quickly once the application is complete and verified. Because the number is EU-wide, you need only one EORI number per legal entity. If your Dutch BV already has a Dutch EORI number, it can use that number for customs activities across all EU member states.

What mistakes should foreign companies avoid with VAT and EORI registration?

The most common mistake is starting operations or moving goods before registration is complete. Both VAT and EORI registrations take time, and operating without them creates compliance exposure, delays at customs, and potential penalties. For foreign companies entering the Netherlands, registrations should be initiated as part of the setup process, not after the first transaction or shipment.

Other mistakes worth avoiding:

Assuming VAT registration covers customs: As covered above, these are separate registrations. A Dutch VAT number does not give you clearance to import goods from outside the EU.
Registering for VAT when it is not required: Some foreign companies register for Dutch VAT out of caution when their activities do not actually trigger a registration obligation. This creates unnecessary filing obligations. Getting a clear assessment of your VAT position before registering saves administrative burden.
Using the wrong entity as importer of record: If your group has multiple Dutch entities, the EORI number must belong to the entity that is legally acting as the importer or exporter. Mismatches between the entity on the customs declaration and the entity on the commercial invoice create problems.
Not updating registrations when activities change: If your Dutch entity starts importing goods after years of only providing services, you need to apply for an EORI number at that point. Registrations do not automatically expand to cover new activities.
Delays in appointing a fiscal representative: Foreign companies without an EU establishment that need to register for Dutch VAT may be required to appoint a fiscal representative. This is a formal requirement, not a formality, and needs to be arranged before registration is complete.

Getting these registrations right from the beginning is straightforward when you know what applies to your structure and activities. Where it gets complicated is when a foreign company tries to navigate the Dutch tax and customs system without local knowledge, especially when the structure involves multiple entities, mixed activities, or cross-border flows that touch both VAT and customs rules.

If you are setting up in the Netherlands or reviewing your current compliance position, we can help you work through which registrations your Dutch entity actually needs and make sure the applications are handled correctly. Our tax compliance services cover VAT registration and ongoing filing for foreign-owned companies operating in the Netherlands. For a broader overview of how we support international businesses entering the Dutch market, visit PrimeBridge Global.