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Written by:
Bas Hollenberg


VAT number on website

There is some uncertainty over whether businesses are required to indicate their VAT numbers on their website.

The tax office has devoted three articles to this subject in a short time, and removed the preceding articles. The problem is that there are various EU guidelines which must be processed in the national law. The guidelines include provisions for business activities via the interent such as webshops. For such activities there are information requirements, including stating the VAT number.

The Netherlands have contained elements of these provisions in the Civil Code (Burgerlijk Wetboek). Within the Civil Code it is stated that businesses that provide electronic services must make their VAT number easily, directly and permanently available to every customer.

This can be done by placing it on the website. The requirement applies to businesses that provide services for payment electronically from a distance and upon request from the client, without the two parties being present at the same location at the same time.

The entrepreneur has a choice in the manner in which they provide the VAT number.

According to the latest publication by the tax office there is no requirement for businesses to state their VAT number on their website in all cases.

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