Working as a freelancer (zzp'er) in the Netherlands: KVK registration, VAT and tax

Before you start

• A citizen service number (BSN) and DigiD, which you need to complete the KVK registration form
• A residence status that allows self-employment, if you are not an EU, EEA or Swiss citizen

Documents you need

• Valid proof of identity

  Bring it to the KVK appointment.

  required

• Citizen service number (BSN)

  required

• Residence document allowing self-employment

  Non-EU/EEA/Swiss citizens

  optional

• Supporting documents listed in KVK's confirmation email

  For example proof that you may use your business address.

  optional

Step by step

1. 1

   Step 1: Check that you may work as a self-employed person

   EU, EEA and Swiss citizens can start a business in the Netherlands without a permit. Other nationals need a residence permit that allows self-employment, for example the IND's residence permit for a self-employed person or the start-up permit, or another permit whose conditions allow independent work. If you receive an unemployment benefit, discuss your plans with UWV first; with social assistance, discuss them with your municipality.

2. 2

   Step 2: Check whether you count as an entrepreneur

   KVK says you must register if all three apply: you provide products or services independently (or are preparing to), you charge a price that generates income, and you work for people other than just family and friends on a regular basis. If not all three apply, KVK's additional questions and its Advice Team help you decide. You can also be self-employed alongside a job; check your employment contract for non-compete or side-job clauses first.

3. 3

   Step 3: Register with KVK

   Log in with DigiD and complete the online registration form. It is in Dutch, but KVK's Form 1 shows the same questions in English and Dutch. In most cases you then book an appointment at any KVK office and bring valid proof of identity and the documents listed in your confirmation email; some registrations are completed fully online.

   The one-off registration fee is €85.15, adjusted each year for inflation. After registration you can order a certified Business Register extract, which some banks and suppliers ask for.

4. 4

   Step 4: Receive your VAT numbers

   KVK passes your details to the Tax Administration (Belastingdienst), which assesses whether you are an entrepreneur for VAT. If you are, you automatically receive a VAT number (omzetbelastingnummer) for your dealings with the Tax Administration and a VAT identification number (btw-id) to put on invoices, plus a letter explaining when to file.

5. 5

   Step 5: Set up invoicing and VAT

   Most goods and services carry 21% VAT; some carry 9%, a few 0%, and some activities are exempt. You file VAT returns monthly, quarterly or yearly as the Tax Administration tells you; quarterly is the most common. You can usually deduct VAT you paid on business costs.

   If your turnover stays below €20,000 per calendar year, you can opt for the small businesses scheme (kleineondernemersregeling, KOR). You then do not charge VAT or file VAT returns, but you also cannot reclaim VAT on your costs. Check whether this suits your clients and expenses before you opt in.

6. 6

   Step 6: Plan for income tax and deductions

   Profit from your business is taxed in box 1 of your annual income tax return. If the Tax Administration treats you as an entrepreneur for income tax, you can use the entrepreneur allowance (ondernemersaftrek). Most parts require that you spend at least 1,225 hours a year on your business (the hours criterion):

   • Self-employed deduction (zelfstandigenaftrek): €1,200 in 2026; under current law it falls to €900 in 2027.
   • Starter's deduction (startersaftrek): €2,123 in 2026 on top of the self-employed deduction if you were not an entrepreneur in one or more of the previous five years and used the self-employed deduction no more than twice. The government's Tax Plan 2027, presented on 15 September 2026, proposes reducing it to €10 in 2027 and abolishing it from 2028; parliament still has to decide.
   • SME profit exemption (MKB-winstvrijstelling): 12.70% of profit after the allowance in 2026.

   Put money aside for tax. The Tax Administration may send you a provisional assessment (voorlopige aanslag) so that you pay in instalments during the year.

7. 7

   Step 7: Avoid false self-employment

   If you work like an employee, for example under the client's direction, with no real entrepreneurial risk and as part of the client's organisation, the relationship may legally be employment. Since 1 January 2025 the Tax Administration actively enforces the rules (Wet DBA). Additional assessments generally go back no further than 1 January 2025, and in 2026 fines are generally only imposed for intent or gross negligence. The government has also announced that freelancers paid €38 per hour or less will find it easier to claim an employment contract, probably from 1 January 2027. Discuss the nature of each assignment with your client.

8. 8

   Step 8: Arrange insurance and a pension

   Basic Dutch health insurance remains compulsory. Consider disability insurance, liability insurance for your profession and a way to build up a pension, because as a freelancer you have no employee insurance schemes. A separate business bank account makes bookkeeping and VAT returns easier.

Regulated professions and permits

Watch out

Common mistakes

• Forgetting to set money aside for VAT and income tax, then facing a large bill after the first year.
• Opting for the KOR without checking that you lose the right to reclaim VAT on equipment and costs.
• Working full-time for a single client under its direction, which can count as false self-employment.
• Not keeping a record of hours, which you need to show the 1,225-hour criterion.

Tips

• Use KVK's English Form 1 to prepare your answers before you start the Dutch online form.
• Keep business and private spending separate from day one.
• Check business.gov.nl's to-do list for starters; it adapts to your situation.
• KVK's Advice Team helps by phone if you are unsure whether you need to register.

Frequently asked questions

Editorial answers written by our team, based on the sources below.

Official links

In your plan

• Check that your permit will allow self-employmentAdd to plan
• Register your business with KVK and set up VATAdd to plan
• Find the residence permit that fits your moveAdd to plan
• Check that working remotely from Amsterdam is set up correctlyAdd to plan

Sources

Written and checked by HomiStart editorial against the official sources below. Next scheduled check: 4 Feb 2027.