Non-established companies will often make payments from an overseas account. The details to be used for these payments are stated in the explanatory note attached the VAT return.
The following details are used by some non-established taxpayers, however, you should double check the applicable IBAN account for your VAT payments:
IBAN code: NL86 INGB 0002 4455 88
SWIFT code: INGBNL2A
Name of the bank: ING Bank
Reference: The tax return number (aangiftenummer) or the payment reference stated in the form (betalingskenmerk) must be included as reference on your bank transfer.
Established and resident companies must use different payment details.