Before signing with a new partner, check three things: the business register status, the VAT number, and whether the annual report has been filed. These are three separate registers and three separate questions — one does not imply another.
Business register status
A registered and active company operates normally. Liquidation means the company is winding down and still settling obligations. Bankruptcy means court proceedings in which the order of claims is set by law. No contract can be made with a deleted company — the legal person no longer exists. Status changes are public and dated.
VAT registration is not the business register
The business register shows that the legal person exists. The register of persons liable to VAT (KMKR) separately shows whether the company is registered for VAT. A company can be entirely in order in the business register and have no VAT number — that is normal when turnover stays below the registration threshold. If a partner issues an invoice with VAT, they must hold a valid VAT number.
The annual report as a signal
Under the Accounting Act the annual report must be filed with the business register. A missing report is not automatically a sign of fraud, but it is a warning: it often means nobody is maintaining the company any more. Combined with tax arrears, it is already a strong reason not to prepay.
What else to look at
Management board members and right of representation — whether the person signing is entitled to. Date of incorporation — a very new company asking for a large prepayment deserves extra checking. Address and contacts — whether they match what the partner says. Historical name changes are also visible in the register.
Scope and limitations
This page is a guide, not a database: the search opens the official e-Business Register, where the data is the primary source. Credit ratings, court decisions and the exact amount of tax arrears are not available here — separate services exist for those. The decision always rests with the user.
Examples
An active company with no VAT number
The partner is in order in the business register but has no VAT number. That is a permissible situation. The question arises if they issue an invoice showing VAT on a separate line — without a valid number there is no basis for that.
Annual report unfiled for several years
The company is active in the register, but the last annual report is years old. This does not prevent a contract, but prepayment terms are worth revisiting in favour of payment on delivery or in stages.
Sources
- e-Business Register (RIK) — status, board, reports — the primary source
- EMTA — VAT registration
- Accounting Act (RPS) — obligation to file the annual report