As a business owner in the Netherlands, you regularly pay taxes to the Dutch Tax Authority (Belastingdienst). These may include VAT, payroll taxes, income tax or corporate income tax.

For many of these payments, you need a payment reference number (betalingskenmerk). This allows the Dutch Tax Authority to match your payment to the correct tax return, assessment or official notice.

But where can you find your payment reference number? And what should you do if you accidentally use the wrong one?

What is a payment reference number?

A payment reference number is a unique reference associated with a payment to the Dutch Tax Authority.

It identifies which tax return, assessment or official notice you are paying. Without the correct payment reference number, it may take longer for your payment to be processed.

That is why you should never automatically reuse a payment reference number from a previous payment.

Where can you find your payment reference number?

The location of your payment reference number depends on the type of tax you are paying.

You can find it in several places, including:

  • On your tax assessment or official notice
  • in Mijn Belastingdienst
  • In Mijn Belastingdienst Zakelijk (the online tax portal for businesses)
  • In Mijn toeslagen (the benefits portal)
  • In Overzicht betalen en ontvangen (the payment and receipts overview)
  • Using the Dutch Tax Authority's payment reference lookup tool (Zoekhulp betalingskenmerk)

For VAT, for example, you can find the payment reference number alongside your submitted VAT return in Mijn Belastingdienst Zakelijk.

Lost your payment reference number? The best option is to use the official payment reference lookup tool provided by the Dutch Tax Authority.

You will need information such as your tax return number, assessment number or official notice number. For VAT or payroll taxes, you can also use the relevant tax identification number.

How do you enter your payment reference number?

If you are paying through your bank, copy the payment reference number exactly as shown in your payment instructions.

The Dutch Tax Authority specifies that you should enter the reference number without any dots or full stops in your banking app.

Before submitting your payment, always double-check the amount, payment deadline and bank account number.

The last point is particularly important in 2026. On 1 May 2026, the Dutch Tax Authority and Dienst Toeslagen switched from ING to Rabobank, which means their bank account numbers have changed.

Always use the payment details provided with your current tax return, assessment or official notice.

What happens if you use the wrong payment reference number?

Using an incorrect payment reference number does not automatically mean your money is lost, but it can cause problems when your payment is processed.

If you have one or more outstanding tax assessments that are past their payment deadlines, the Dutch Tax Authority may allocate your payment to one of those assessments. You will receive a notification about how your payment has been processed within eight weeks.

If you have no outstanding tax assessments, the Dutch Tax Authority may refund the amount.

If you have used a payment reference number that does not match any of your tax assessments, the Dutch Tax Authority advises you to contact the BelastingTelefoon, its official telephone helpline.

You should be particularly careful when paying under a payment arrangement. Each payment arrangement has its own unique payment reference number.

Can you pay your taxes directly online?

For various types of taxes, you can now pay using iDEAL | Wero through Overzicht betalen en ontvangen, the Dutch Tax Authority’s payment and receipts overview.

VAT returns submitted through Mijn Belastingdienst Zakelijk can also be paid using iDEAL | Wero. In this case, the payment amount and reference number are already filled in.

This reduces the risk of accidentally entering an incorrect payment reference number.

How to check whether your payment has been processed

Have you made a payment but are unsure whether it has been processed correctly?

According to the Dutch Tax Authority, it can take up to 14 days for a received payment to appear fully in its records.

Using the correct payment reference number helps the Dutch Tax Authority process your payment more efficiently.

For VAT payments, you can check whether your return has been paid by viewing your submitted returns in Mijn Belastingdienst Zakelijk.

Accurate tax payments start with good financial administration

An incorrect payment reference number might seem like a minor administrative issue, but an incorrectly allocated or late payment can create unnecessary extra work.

Hospitality business owners have several financial obligations to manage. These include VAT returns, payroll taxes if you employ staff, and other taxes depending on your business structure.

IBEO helps restaurants, hotels and cafés keep their financial administration organised and up to date.

As a hospitality accounting firm, we combine hospitality bookkeeping, hospitality payroll administration and tax support to ensure your tax returns are consistent with your underlying financial records.

This gives you a clearer overview of what needs to be reported, how much needs to be paid and when payments are due.

Do you own a restaurant, hotel or café and want to spend less time managing your financial administration? Contact IBEO to find out how we can support your business..