Most High-Flyers already have a valid VAT number, however, it can occur that if this is the first time that they are undertaking a freelancing job, they will not have a VAT number just yet. Rest easy, as they will request this as soon as the agreement is signed. Take note that during the first month or first project, you may not see a VAT number on the invoice. This is in compliance with the Tax Authorities, where every new freelancer in the Netherlands is allowed to work on their first project or month without a VAT number.