The Netherlands uses three main tax ID numbers. Individuals get a Burgerservicenummer (BSN), the nine-digit personal number issued when you register with a Dutch municipality. Businesses and other legal entities get an RSIN from the Chamber of Commerce, and any business that charges VAT also gets a BTW-id for use on invoices. Which Netherlands tax ID number you need depends on whether you are registering yourself, a company, or both, and getting it in the right order matters because you cannot be paid properly, open a bank account, or claim benefits without one.
The BSN: Your Personal Tax and Citizen Number
The BSN is the Dutch equivalent of a Social Security number. It is nine digits long, assigned once, and it stays with you for life, even if you leave the country and come back years later.1Rijksoverheid. Burgerservicenummer (bsn) The Wet algemene bepalingen burgerservicenummer restricts who can ask for it: government agencies, your employer, your bank, and your health insurer are legally required to collect it, but a landlord or ordinary shop cannot demand it.2Wetten.nl. Wet algemene bepalingen burgerservicenummer
Business Numbers: RSIN and BTW-id
When you register a legal entity or partnership with the Netherlands Chamber of Commerce (KVK), you receive an RSIN, the Legal Entities and Partnerships Information Number. The Belastingdienst uses it to track corporate tax obligations and share data across government agencies.3KVK. RSIN number Sole proprietorships do not get an RSIN; the tax office links a sole proprietor’s business obligations to their personal BSN instead.
Any business that charges VAT also gets a BTW-id, the VAT identification number that goes on your invoices, quotes, and website.4Business.gov.nl. Dutch business numbers: LEI, RSIN, BTW and KVK number The format is the country code NL, nine digits, the letter B, and two check digits, for example NL000099998B57. Sole proprietors get a second, internal VAT number called a BTW-nummer that they use only for filing returns and paying the tax office directly. Other business structures such as a BV or VOF only have the BTW-id, which is based on their RSIN.5Business.gov.nl. Numbers for VAT
How to Get a BSN if You’re Moving to the Netherlands
If you plan to live in the Netherlands for more than four months, you register in person at the municipality (Gemeente) where you will live. This is legally required within five days of arrival.6NetherlandsWorldwide. When do I have to register with a Dutch municipality? Most Gemeentes require an appointment booked online, and the visit itself takes 30 to 45 minutes. You receive your BSN either at the counter or by post within a few days.
Bring the following:
- A valid, unexpired passport or national identity card.
- Your birth certificate. Foreign-issued certificates usually need to be legalized and translated into Dutch or English.7Immigration and Naturalisation Service. Living in the Netherlands
- Proof of your Dutch address, such as a rental agreement.
- A marriage certificate or other civil status document if it applies to you, legalized if issued abroad.
Check your specific municipality’s requirements first, because they vary slightly.
How to Get a BSN if You Live Abroad or Are Staying Briefly
If you live outside the Netherlands or will be in the country for less than four months, you register at one of the 19 municipalities that operate a Non-residents Records Database (RNI) desk.8NetherlandsWorldwide. How can I register in the Non-residents Records Database (RNI)? You can pick whichever desk is convenient; you are not tied to a specific location.9NetherlandsWorldwide. Contacting an RNI municipality You must appear in person so your identity can be verified, and you will be asked for your foreign address and your home country’s tax identification number.
At the end of the appointment you receive an overview of your recorded data and a letter with your BSN. Unlike resident registration, you walk out the same day with the number.
Children need a BSN too. A non-resident child under 16 must be physically present at the RNI appointment, and you will need to bring the child’s passport or ID card along with a birth certificate or declaration of parentage.10NetherlandsWorldwide. How can I get a citizen service number (BSN) if I live abroad? For resident children, registration usually happens automatically when you register the household, and newborns born in the Netherlands get a BSN through birth registration.
How a Business Gets Its RSIN and BTW-id
Every new business in the Netherlands registers with the KVK. You do not need to contact the tax office separately; KVK passes your details to the Belastingdienst automatically.11Business.gov.nl. Registration at the Netherlands Chamber of Commerce KVK The RSIN is assigned at the moment you register a legal entity or partnership. The VAT identification number arrives by letter from the tax office within two weeks of KVK registration.12KVK. Everything you need to know about the VAT ID number
The one-time KVK registration fee is €85.15 as of January 2026. It is adjusted annually for inflation and is tax-deductible.13KVK. Registration fee Bring your official trade name, the legal form of the business, and the names of all authorized directors. Foreign entrepreneurs without a Dutch address will also need to go through the RNI process to obtain a personal BSN, either before or alongside business registration.
What You Can’t Do Without a BSN
The consequences of not having a BSN show up fast, and the biggest one is on your paycheck. If your employer cannot register your BSN, they are legally required to withhold payroll tax at the anonymous rate of 52%.14Tax Administration. Anonymous rate Roughly half your gross pay goes to the tax office until the situation is fixed. If the delay is caused by slow municipal processing and your employer can prove it, they may apply for an exemption.
Banks are legally required to collect your BSN so they can report account data to the Belastingdienst.15Rijksoverheid. Welke organisaties mogen mijn burgerservicenummer (bsn) gebruiken? In practice, most Dutch banks will not open an account for you without one, which creates a chicken-and-egg problem for newcomers who need an account to receive their first salary. Register with your municipality on day one to avoid the bottleneck.
Everyone living or working in the Netherlands is legally required to have basic health insurance (zorgverzekering), and you need a BSN to enroll. You typically have four months from when you start working or register in the BRP to arrange coverage.
Applying for any benefit (toeslagen), such as childcare, housing, or healthcare allowance, requires a BSN for you, your partner, and your children.16Dienst Toeslagen. I want to apply for a benefit If your benefit partner lives abroad, they will need a BSN too, which means an RNI visit.
Finally, you need a BSN to apply for a DigiD, the digital login used for filing taxes, managing benefits, and accessing other government services online. Applying for DigiD also requires a registration address with a Dutch municipality and a mobile phone; the activation code arrives by post within three to five business days.17DigiD. Apply for a DigiD Without DigiD, most government interactions revert to paper or in-person handling.
Filing Deadlines and Penalties Tied to Your Numbers
Once you have a Dutch tax ID, filing obligations follow. Annual income tax returns are due by May 1 of the following year, so the 2025 return is due before May 1, 2026. If you need more time, request an extension through DigiD before the deadline.18Tax Administration. How to apply for a tax return postponement
Businesses with a BTW-id file VAT returns on a schedule the Belastingdienst assigns, usually quarterly but sometimes monthly or yearly depending on turnover. Returns go through the Mijn Belastingdienst Zakelijk portal or through accounting software that supports Standard Business Reporting.19Business.gov.nl. Submit your VAT return in the Netherlands
Miss an income tax, inheritance tax, or gift tax deadline and you receive a reminder, then a formal notice. Ignore the notice for more than ten days and the fine is €469. Repeat offenders can be fined up to €6,709. Late VAT returns cost €82 each and late payroll tax returns €83 each.20Tax Administration. Boete Beyond fines, the tax office can suspend benefit payments and issue an estimated assessment if you never file, which often produces a bigger bill than you actually owe.
On the personal side, foreign nationals who fail to report leaving the Netherlands may face a fine from the IND. Keep your BRP registration current whenever you move or leave the country.