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ZZP Invoicing, VAT Returns and Bookkeeping in the Netherlands

How freelancers in the Netherlands invoice correctly and keep their administration in order: what every invoice needs, which VAT rate applies and when VAT is reverse-charged, the quarterly VAT return and its deadlines, the small business scheme, what records to keep and for how long, bookkeeping tools, and a separate business account.

← Tax GuideSelf-employed and side income11 min readUpdated 18 Oct 2026
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1Invoicing and admin in a nutshell

2What every invoice needs

Required details0 of 8 done

3Which VAT rate?

Who is your client?

A Dutch business or consumerUsually 21%; 9% for some goods and services, or exempt for e.g. healthcare and education.
A business in another EU countryUsually reverse charge: 0% on your invoice with "btw verlegd", and you list it in your EU sales listing (ICP).
A consumer in another EU countryUsually Dutch VAT, with special rules for digital services above a threshold.
A client outside the EUServices are often not subject to Dutch VAT; check the place-of-supply rules for your service.

4The quarterly VAT return

  1. 30 April
    Q1 return and payment

    January to March.

  2. 31 July
    Q2 return and payment

    April to June.

  3. 31 October
    Q3 return and payment

    July to September.

  4. 31 January
    Q4 return and payment

    October to December.

5The small business scheme (KOR)

With KOR

  • No VAT on your invoices, so lower prices for consumers
  • No VAT returns
  • Less admin

Watch out

  • Only for turnover up to €20,000 a year
  • You cannot reclaim VAT on purchases
  • Business clients usually do not benefit, because they reclaim VAT anyway

6Bookkeeping

Sales records
Every invoice you send, with amounts and VAT.
Purchase records
Every expense, with the supplier's invoice.
Bank statements
For each business account.
Fixed assets
Items over €450 are depreciated over their useful life.
Hours log
For the 1,225-hour criterion.

7How long to keep records

Keep for
Invoices, receipts, bank statements, contractsAt least 7 years
Records about real estate10 years

8A separate business account

A sole trader does not have to have a separate account, but it is strongly recommended: mixing private and business payments makes bookkeeping harder and raises questions in an audit. Keep the VAT you collect aside, as it is not your money.

9Common questions

Can I change an invoice after sending it?

No, send a credit invoice and a new invoice instead.

When must I send an invoice?

For business clients, by the 15th of the month after delivery.

What if a client does not pay?

Send reminders, and for consumers a formal 14-day reminder before charging collection costs.

Can I reclaim VAT on my laptop?

Yes, if you are VAT-registered and it is used for your business.

Sources

This article is based on these official pages. If anything here differs from them, the official page is right.

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