Can I invoice a client without having a VAT number?
You want to send an invoice but you don't have a VAT number
There can be several reasons why you ask this question.
You have requested a VAT number but it hasn't been granted yet
After you started your business you registered with the tax authorities and requested a VAT number. Now it seems you have completed your work before you have received the VAT number. You can only send an invoice if it contains a valid VAT number. This is one of the invoice requirements . A client who receives an invoice on which VAT is calculated while it doesn't contain a VAT number can't claim back the VAT from the tax authorities and will therefore not be willing to pay your invoice.
You have the following options:
- You wait with your invoice till you have a VAT number.
If you have a one man business you can derive your VAT number from your BSN. The VAT number starts with the country code NL, followed by your BSN and ending with the code B01. For example: NL111122333B01. Be aware though that if your client verifies the number the verification system will state that the number is not valid.
You agree with your client that you receive an advance payment for the invoice amount without VAT. This totally depends on the cooperation of your client, he is not obliged to cooperate since there is no valid invoice.
You only provide a service incidentally as a freelancer