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The competent Dutch authorities have announced that sole proprietors registered there will receive a new VAT identification number (USt-IdNr.), which must be used for intra-Community transactions from 1 January 2020. The remaining Dutch VAT identification numbers are not affected by the change and will remain unchanged.
For cross-border supplies within the European Union, the recipient's VAT identification number is of decisive importance. On the one hand, only by quoting a VAT identification number can it be reliably established that the recipient is in fact an entrepreneur; on the other hand, the VAT identification number is required for preparing the recapitulative statement within the EU. For EU cross-border supplies, the supplying entrepreneur must state not only its own VAT identification number but also that of the recipient.
The VAT identification number previously issued to Dutch sole proprietors will become invalid upon the changeover on 1 January 2020. From 1 January 2020 onwards, no confirmation pursuant to § 18e UStG can be obtained via the Bundeszentralamt für Steuern for the VAT identification numbers valid up to 31 December 2019. For supplies carried out up to 31 December 2019, the confirmation request must be submitted by the end of the year.
From 1 January 2020, only the new Dutch VAT identification numbers may be used in recapitulative statements. If "old" numbers are used, error messages will result, which may call into question the VAT exemption of a supply carried out.
The structure of the new VAT identification number for the sole proprietors mentioned will be as follows: after the country code "NL", 12 characters follow consisting of any sequence of digits, capital letters, and the characters "+" and "*". Positions 11 and 12 will always be digits.
Entrepreneurs registered in Germany who maintain supply and service relationships with Dutch sole proprietors are advised to request the new VAT identification number from them in good time before the first supply or service is carried out in 2020.
Frequently asked questions
Frequently asked questions
When does the new Dutch VAT ID number for sole proprietors take effect?
As of 1 January 2020, Dutch sole proprietors must use a new VAT identification number for intra-Community transactions. The previous VAT IDs of these sole proprietors will become invalid on that date. VAT IDs of other Dutch business forms are not affected by the change.
How is the new Dutch VAT identification number for sole proprietors structured?
The new VAT ID starts with the country code 'NL', followed by 12 characters. These may consist of any sequence of digits, uppercase letters, and the special characters '+' and '*'. Positions 11 and 12 are always digits.
Until when can old Dutch VAT IDs be confirmed under Sec. 18e UStG?
Confirmation requests under Sec. 18e UStG for Dutch VAT IDs valid until 31 December 2019 must be submitted to the Bundeszentralamt für Steuern by the end of 2019. From 1 January 2020, confirmation of the old numbers is no longer possible.
What happens if old Dutch VAT IDs are used in EC Sales Lists from 2020 onwards?
From 1 January 2020, only the new Dutch VAT IDs of sole proprietors may be used in EC Sales Lists (Zusammenfassende Meldungen). Using the old numbers will trigger error messages. This may call into question the VAT exemption of the underlying supply.
What should German entrepreneurs with Dutch business partners do?
German entrepreneurs with supply and service relationships involving Dutch sole proprietors should request the new VAT ID number well before the first transaction in 2020. Otherwise, problems may arise with the EC Sales List and with the VAT exemption for intra-Community supplies.