The Minister of the Interior and Kingdom Relations has answered some questions relating to the link between the personal identification numbers (so-called BSN) and the VAT identification number of (small) businesses. The Minister has agreed with the State Secretary of Finance that the VAT identification number of small businesses will be based on the BSN of the entrepreneur (who is the private owner of the business).
The BSN has no personal characteristics so no personal information can be derived from providing the VAT identification number to customers (or suppliers) of the entrepreneur. By using the BSN as basis of the VAT identification number the administrative burden will be limited for the authorities.
The Minister of the Interior and Kingdom Relations has summarized in his response (by letter of August 20, 2013 to the Parliament) the situations in which it is obligatory to provide the VAT identification number. He also emphasizes that entrepreneurs are certainly not required to include their VAT identification number on letterhead, brochures or their websites. This is in contrast to the information published on the website of the Dutch tax authorities (see our previous news item on this subject).