In the event that you do not have a VAT number during your first job, VAT will not be invoiced for this job. You do not have to declare this job in your turnover tax return. The reason for this is that you are still looking at whether entrepreneurship is something for you and if you have the intention to become an entrepreneur, so you don’t need a VAT number yet.

Note: you do need to state this income when declaring your income tax.

Exception: If you did have a VAT number while you were doing your first job, but did not have it in your profile (and therefore no VAT was incorrectly invoiced), please contact us at

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