A foundation receives a VAT number automatically after registering with the Dutch Chamber of Commerce (KvK), but only if the Tax Authority (Belastingdienst) classifies it as a business. This article explains when that applies, what happens next, and what to do if things go wrong.
When is a VAT number relevant?
A foundation needs a VAT number when it qualifies as an entrepreneur under Article 7 of the Dutch VAT Act (Wet op de Omzetbelasting 1968). This is the case when the foundation structurally and durably provides services to third parties in exchange for payment, such as advisory or management services.
Most foundations will not receive a VAT number, because they exclusively engage in fundraising or grant-making, and generally fall outside this definition of the Dutch VAT Act.
How does it work?
After registering with the KvK, the Belastingdienst automatically assesses whether the foundation qualifies as an entrepreneur. If it does, you will receive two numbers by post within 10 working days:
- VAT identification number (btw-id): used in contact with clients, suppliers, and for EU transactions. Include this on invoices, letterheads, and your website.
- VAT return number (omzetbelastingnummer): used exclusively for communication with the Belastingdienst itself, such as filing VAT returns.
No application is needed. Wait for the letter.
What if you don't receive a VAT number?
The Belastingdienst may rule that the foundation is not subject to VAT and issue no number. This sometimes happens because of an incorrect SBI code at the KvK (see below).
In that case, you must file an objection by letter:
- An objection to a Belastingdienst ruling must be filed within 6 weeks of the date on the letter.
- Send it to the address on the decision you received, typically: Belastingdienst Klantbeheer, Postbus 2981, 6401 DJ Heerlen
- Get the letter signed by the director (bestuurder) of the foundation, as listed in the KvK register.
You will also need: eHerkenning
To log in to Mijn Belastingdienst Zakelijk (for VAT returns and other obligations), a foundation needs eHerkenning level 3 (EH3).
Apply early: it is issued by a commercial provider, costs money, and takes time to process.
Exception: if an accountant or intermediary files returns on your behalf via software with a direct Belastingdienst connection, the foundation itself does not need eHerkenning.
Summary: timeline
- Immediately after incorporation: check the SBI code at the KvK and correct it if needed.
- Within 10 working days of KvK registration: receive both VAT numbers by post (if the foundation qualifies).
- If you receive a negative ruling (if needed): file an objection by letter, substantiate the entrepreneur status, and reference the correct SBI codes.
- In parallel: apply for eHerkenning EH3 if the foundation will file its own returns.