Identification Numbers for E-Commerce Companies in the Netherlands

Depending on storage location, movement of goods, imports, and product type, multiple identification numbers may be required when selling goods to or within the Netherlands

Value Added Tax – Registration for Taxable Transactions or Storage of Goods in the Netherlands

Companies must register for value added tax once taxable transactions are carried out in the Netherlands or goods are stored there.

VAT Identification Number

General designation: VAT Identification Number
Country-specific designation in the Netherlands: BTW number (Omzetbelastingnummer)
Relevance: Required when taxable transactions are carried out in the Netherlands, when goods are stored there, or when intra-Community supplies from the Netherlands take place.
Example: Use of a fulfillment warehouse in the Netherlands by a non-Dutch e-commerce company.
Relations: Required for Intrastat Declarations, mandatory on invoices, and fundamental for accounting processing.
Special regimes: One-Stop-Shop OSS and Import-One-Stop-Shop IOSS.
Example format: NL123456789B01

Intrastat – Reporting Obligations for Intra-Community Movements of Goods

Within the European Union, movements of goods must be reported statistically once certain thresholds are exceeded.

Intrastat Declaration

General designation: Intrastat Declaration
Country-specific designation in the Netherlands: Intrastat-opgave
Relevance: Required when statistical thresholds for movements of goods between EU Member States are exceeded.
Example: Transfer of goods from a warehouse in Germany to a warehouse in the Netherlands.
Relations: Usually requires an existing VAT Identification Number.

Customs – Identification for Imports and Exports with the Netherlands

When trading with countries outside the European Union, companies must be clearly identified for customs procedures.

EORI Number

General designation: EORI Number
Country-specific designation: EORI number
Relevance: Required when goods are imported into the Netherlands from third countries or exported from the Netherlands and companies submit customs declarations themselves.
Example: Import of goods via a Dutch port from a third country.
Relations: Used within the European Union customs system and may be linked to VAT registration.

Excise Duty – Registration Requirements for Excise Goods

Certain goods such as alcohol, tobacco products, or energy products are subject to additional tax registration requirements.

Excise Registration

General designation: Excise Registration
Country-specific designation in the Netherlands: Accijnsvergunning
Relevance: Required when excise goods are produced, stored, or traded in the Netherlands.
Example: Sale of alcoholic beverages to customers in the Netherlands.
Relations: May be relevant in combination with customs procedures and VAT registration.

Packaging – EPR Registration for Supplying Packaged Goods to End Consumers

Companies supplying packaged goods to private end consumers in the Netherlands must register under extended producer responsibility.

EPR Registration for Packaging

General designation: EPR Registration for Packaging
Country-specific designation in the Netherlands: Afvalfonds Packaging Registration
Relevance: Required when packaged goods are supplied to private end consumers.
Example: Shipping consumer goods in packaging to customers in the Netherlands.
Relations: Independent of VAT registration, but marketplaces often require proof of this registration.

Electrical and Electronic Equipment Waste – Registration for Placing Electrical Equipment on the Market

When selling electrical or electronic equipment in the Netherlands, extended producer responsibility obligations apply for waste management.

WEEE Registration

General designation: WEEE Registration
Country-specific designation in the Netherlands: WEEE Register Netherlands (National Register)
Relevance: Required when electrical or electronic equipment is placed on the Dutch market.
Example: Sale of household appliances or consumer electronics to customers in the Netherlands.
Relations: May apply in addition to battery-related obligations.

Electrical Batteries – Separate EPR Registration for Batteries or Battery-Operated Products

Batteries and products containing batteries are subject to specific producer responsibility obligations.

EPR Registration for Batteries

General designation: EPR Registration for Batteries
Country-specific designation in the Netherlands: Stichting Batterijen Registration (Stibat)
Relevance: Required when batteries or products with integrated batteries are sold.
Example: Sale of electronic devices with integrated batteries.
Relations: Independent of packaging registration and may apply in addition to WEEE registration.

Invoicing – Obligation to Use Legal Identification Numbers Correctly

Invoices must correctly display legal identification numbers to ensure compliance with tax obligations.

Mandatory Invoice Information

Relevance: Mandatory indication of the VAT Identification Number and, where applicable, OSS references or reverse charge notes.
Relations: Incorrect invoicing directly affects VAT compliance and accounting accuracy.

Accounting – Systematic Processing of All Registrations and Identification Numbers

All registrations must be correctly processed in accounting and ERP systems to ensure consistent tax reporting.

Proper Accounting Treatment

Relevance: Correct processing of VAT Identification Numbers, EORI Numbers, and EPR registrations.
Relations: Deviations between ERP systems, marketplace data, and tax returns increase the risk of audits.

Data Protection – Organisational Obligations for Processing Personal Data

E-commerce companies regularly process personal data and must comply with the General Data Protection Regulation.

Data Protection Obligations

Supervisory authority: Dutch Data Protection Authority (Autoriteit Persoonsgegevens)
Relevance: No specific identification number for typical e-commerce companies, but comprehensive organisational obligations apply under the General Data Protection Regulation.

Digital Identity – Access Requirements for Electronic Administrative Procedures

Electronic government portals are used for tax and administrative procedures in the Netherlands.

Electronic Administrative Access

Relevance: No separate economic identification number, but access solutions such as eHerkenning are required to use government portals.
Relations: Electronic procedures require identification of the company within national systems.

Anti-Money Laundering – Relevance Depending on Business and Payment Models

For typical goods-based e-commerce businesses, there are generally no specific registration numbers for anti-money laundering, but obligations may arise depending on certain financial or payment models.

Anti-Money Laundering Obligations

Relevance: No specific registration number for typical goods-based e-commerce businesses; relevant only in specific financial or payment scenarios.
Supervisory authority: Financial Intelligence Unit Netherlands FIU-NL

Transparency on Registration Requirements

Identification numbers are part of a comprehensive compliance structure and should always be assessed in relation to the specific business model. For questions regarding registration requirements or classification of obligations, DutyPay provides support for the Dutch market.