Dutch IBAN exception

A provider of Dutch payments accounts (such as a bank) is free to determine the last ten digits of each IBAN. However, one specific sequence of digits at the beginning of the last ten digits of Dutch IBANs is reserved for special purposes...

For positions 9, 10, and 11 of a Dutch IBAN, the digits “099” are exclusively reserved for so-called “g-accounts.” Only payment service providers in the Closed User Group g-accounts (CUG) may create and issue Dutch IBANs whose last ten digits begin with “099”, exclusively for the purpose of g-accounts for the Tax and Customs Administration.

All other number sequences for the last ten digits of a Dutch IBAN are permitted in principle. However, every provider of payments accounts (every bank) can decide not to issue certain number sequences in order to prevent misunderstandings and errors. Examples include the last ten digits in IBANs of well-known organizations such as the Tax and Customs Administration (0002 4455 88), Giro555 (0000 0005 55) and the CJIB (0705 0051 00).