VAT identification number
The number a business identifies itself by for VAT, checkable in VIES.
The VAT identification number takes the form NL followed by 9 digits, the letter B and 2 more digits. It is issued by the Belastingdienst, not by the KVK.
Not every registered business has one: a business below the registration threshold, or one making exempt supplies, may have a KVK number and no VAT number. What is a problem is an invoice charging VAT from a party without a valid number.
Check the number in VIES, the European Commission's system. VIES answers one question — is this number valid and currently registered — and that is exactly what you need to know before deducting input VAT.
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