Change of BTW number for private entrepreneurs is coming
Until now, the BTW number for private entrepreneurs was formed simply from their bsn number (resident registration number), which means that this BSN number was on all invoices, on websites and was generally publicly available. This situation was considered unsafe, as it opens up scope for fraud, and in addition, contrary to the law on the protection of personal data, which was released in 2018.
In this regard, the secretary of state ordered to come up with a way not to show the bsn number to those who do not need to see it. However, everything turned out to be not so simple, because the task is not only to change the numbers, but also to somehow save the data that are tied to them, such as paid taxes or, on the contrary, debts hanging on the entrepreneur.
The solution was found to issue the new numbers, and keep the old ones as internal for the tax authorities. That is, these new BTW numbers will now have to be on accounts, websites and other open sources, and at the tax office they will be tied to the same bsn numbers.
This change is scheduled for January 1, 2020. That is, all private entrepreneurs will receive new numbers and will have to replace the old ones with new ones everywhere: on the website, on invoices, and so on. The tax office will supply a program that will convert new numbers into old ones. Thus, the problem should be resolved.
There are really a few, but, for example, these:
– the transition to new numbers is planned to be gradual, that is, some entrepreneurs will work using new numbers, and the other part will work using old ones;
– the program will most likely malfunction and everyone will have to check for themselves what the tax office calculated for them. This means that sometimes your taxes will go to other numbers, you may receive other people’s debts or even fines, and you will have to fight off all of this.
– every entrepreneur will have to very carefully change his old number to a new one everywhere and, moreover, explain to clients what happened and why, if in fact nothing has changed, the BTW number has changed.
Thus, this innovation applies to everyone who works as an eenmaanzaak (EMZ) or a self-employed person, whether he has hired employees or not (these are ZZP and EMZ-werkgever). And you will need to be especially attentive to those to whom the BTW-verleg rule applies, that is, the ability to shift BTW to others, for example, this applies to builders who work as subcontractors. The difficulty for them may be that with BTW-verleg, the entrepreneur must indicate the BTW-number of the person to whom this BTW is actually transferred. And here, of course, it is very important to find out in time about the change of the number and correctly indicate the new one.
Another group of people to whom this rule applies is those who trade within the EU (but only between entrepreneurs). When selling goods to other countries, there will be no problems, but when buying anything from abroad of the IP, for example, a robot vacuum cleaner from a Belgian site to your office, it would be profitable to buy it without BTW. To do this, you will need to indicate your BTW number, and the seller will check it on a special website. And the main question is how quickly a new number will appear on this site and whether it will be immediately displayed as valid.
Therefore, be careful with this transition. Check everything, and if it seems complicated and confusing, contact the specialists. We will be glad to help you.
Publication Date: 05.01.2019
