PDV broj (BTW-broj) Holandija: Vodič za format i registraciju

Ažurirano 17. juna 2025

Prvo što trebate učiniti je registrirati svoju tvrtku u Trgovinskom registru putem Privredne komore. Podaci o vašoj kompaniji automatski će se prenijeti poreznim vlastima.

Prilikom registracije BV-a u Privrednoj komori dobićete RSIN broj. Ovaj broj se nalazi i na izvodu Privredne komore.

Šta je registarski broj kompanije u Holandiji?
In the Netherlands, companies and partnerships are assigned an RSIN (Rechtspersonen en Samenwerkingsverbanden Informatie Nummer), which serves as a company identification number. This number links the company's data across various government systems. In addition, businesses registered with the Dutch Chamber of Commerce receive a KvK number (Handelsregister number), which is the primary number used for public identification and business transactions.

Ovaj RSIN broj postaje fiskalni broj BV. PDV broj je izveden iz ovog broja, odnosno sa dodatkom NL i B01 na kraju. Međutim, ovaj broj mora biti aktiviran, a mi možemo izvršiti ovaj proces umjesto vas.

What is the format of a VAT number in the Netherlands?
A Dutch VAT number (btw-nummer) starts with the country code NL, followed by 9 digits, the letter B, and 2 check digits. Example format: NL000099998B57. The 9 digits are not linked to your citizen service number, and the check digits are randomly assigned.

Da bi se procijenilo da li je BV poduzetnik za PDV, uzimaju se u obzir sljedeća pitanja:

Poreski obveznik za PDV je svako lice koje u obavljanju ekonomske aktivnosti pruža redovno i nezavisno, profitno ili ne, promet dobara ili usluga, ma gdje se obavljala ekonomska aktivnost.

Definicija uključuje 4 bitna elementa:

Svi:
Fizičko lice, pravno lice ili udruženja ukoliko obavljaju ekonomske aktivnosti

Privredna aktivnost:
Predviđene su sve aktivnosti proizvođača, trgovca ili pružaoca usluga (osim za izuzete transakcije).

Redovno obavljanje aktivnosti:
Da bi bio porezni obveznik, transakcije navedene u Kodeksu mora redovno obavljati. Samo nasljeđivanjem akcije postaju aktivnost. Redovna pojava radnji u obliku aktivnosti nije jasno definisana.
Utvrđivanje da li je radnja dio redovne aktivnosti ili slučajne prirode procjenjuje se na osnovu činjenica.

Nezavisno:
Aktivnost se mora provoditi na neovisnoj osnovi, a ne u radnom odnosu. Ne bi trebalo biti veza za potčinjavanje drugoj osobi.

Kriterijumi koje poreska uprava koristi za utvrđivanje PDV-a mogu uključivati:

• Aktivnosti kompanije (i rizik za potencijalnu zloupotrebu PDV-a)
• Gdje kompanija kupuje njihovu robu?
• Gdje je kompanija koja prodaje njihovu robu?
• Da li kompanija ima bilo kakve aktivnosti u Holandiji?
• Da li kompanija ima neko osoblje, direktore ili operacije u Holandiji?
• Gdje je kompanija koja se sama plasira na tržište?

Ako BV ispuni procjenu poreznog inspektora, postoji a poreska obaveza za PDV, and the Tax and Customs Administration will issue a VAT number. This international VAT number is crucial for international transactions with other legal entities within the EU since a valid number leads to an invoice without VAT. (a so-called intra-community transaction). It is also important to always check the validity of the VAT number of your counterparty since the normal VAT rate applies if the number is invalid. The validity of any EU VAT number, including Dutch numbers, can be checked via the official Web lokacija za provjeru PDV-a. This is essential for intra-community trade, as using an invalid number may result in incorrect VAT treatment.

Gdje koristiti PDV broj?

A Dutch VAT number must be clearly stated on all invoices issued by the business. This is a legal requirement under Dutch VAT law and is essential for both domestic and cross-border (intra-community) transactions within the EU. Without a valid VAT number on the invoice, clients may be unable to reclaim VAT or apply the 0% rate for intra-community supplies. They must also file VAT reports with the local tax office. All invoices are required to include certain information about the VAT, such as:

Poreski broj klijenta;
PDV ID broj prodavca;
Informacije o prodatim artiklima / uslugama;
Iznos PDV-a (neto);
Stopa PDV-a;
Iznos obračunatog PDV-a;
Ukupan iznos sa PDV-om.

For example, a VAT number may appear on an invoice like this:
BTW-nummer verkoper: NL123456789B01

Make sure the VAT number appears near the company details or invoice header so it is easily identifiable during VAT audits or verification.

VAT registration for foreign companies (non-established businesses)

Foreign companies without a permanent establishment in the Netherlands can still apply for a Dutch VAT number. This is done via a separate registration process with the Dutch Tax and Customs Administration. These companies are classified as “non-established taxable persons” and can register directly by submitting form 'Opgaaf Startende Onderneming (for foreign companies)'. No registration with the Chamber of Commerce is required in this case.

U zakljucku

Čitav postupak prijave za PDV broj može se završiti u roku od 5 radnih dana. Naši stručnjaci za računovodstvo i PDV podnose i konsultuju stotine takvih zahtjeva za PDV godišnje. Naši stručnjaci osiguravaju najbolju moguću uslugu zastupanja vaše kompanije kod poreskih vlasti.

Takođe biste trebali biti svjesni da ako vaša tvrtka prestane s radom, također morate kontaktirati porezne vlasti jer se PDV broj mora izbrisati i kompanija će biti odjavljena.

FAQ's

What does a Dutch VAT number look like?

A Dutch VAT number consists of 9 digits, followed by the letter 'B', and then 2 digits. For example: 123456789B01.

How do I apply for a Dutch VAT number?

To apply for a Dutch VAT number, you must register your business with the Netherlands Chamber of Commerce (KVK). After registration, the KVK will forward your details to the Dutch Tax Administration (Belastingdienst), which will assess your VAT status and issue a VAT number if applicable.

Do foreign companies need a Dutch VAT number?

Yes, foreign companies may need a Dutch VAT number if they conduct business activities in the Netherlands that are subject to Dutch VAT. This includes activities such as importing goods, providing services to Dutch customers, or having a permanent establishment in the Netherlands.

Is a VAT number the same as a Chamber of Commerce number?

No, a VAT number and a Chamber of Commerce (KVK) number are different. The KVK number is your business registration number issued by the Netherlands Chamber of Commerce, confirming your business is officially registered. The VAT number is issued by the Dutch Tax Administration and is used for tax purposes.