Starting as a ZZP / Freelancer in the Netherlands: Step by Step

1Starting up in a nutshell

1KVKregister your business
2VAT numberarrives within weeks
3Business accountseparate from private
4Insuranceliability, disability
5First invoicewith all required details

ToolYour own deadlinesEnter your start date for KVK, VAT, KOR and provisional tax deadlines.

2Registering your business

KVK registration: Register online or at a KVK office, for a one-off fee. You receive a KVK number; your listing is publicly searchable.
VAT registration: The KVK passes your registration to the Belastingdienst. You receive your VAT number and VAT identification number by post within a few weeks.
DigiD: Needed for Mijn Belastingdienst: VAT returns, your income tax return and a provisional assessment.

3Sole trader, partnership or BV?

	Sole trader (eenmanszaak)	Partnership (VOF)	Private company (BV)
Who	You alone	Two or more partners	A separate legal entity
Set-up	KVK only	KVK, partnership agreement advised	Notary deed
Liability	Personal	Personal and joint	Limited, with exceptions
Entrepreneur deductions	Yes	Yes	No
Makes sense	Almost always at the start	When you start with someone	At high profits; see your own BV

4The 1,225-hour criterion

To claim the self-employed deduction, you need at least 1,225 hours a year on your business: about 24 hours a week. Client work, admin, sales, travel and training all count if they are really for the business.

5Avoiding false self-employment

Does your work look like a job?

One client tells you how, when and where to work, long-termHigh risk: this can be employment in disguise, with back taxes for the client.

Several clients, your own methods and tools, your own riskLow risk: this is how genuine self-employment looks.

You are not sureCheck your situation with the DBA check.

6Insurance to fill the gaps

Health insurance

Compulsory. You pay the premium yourself, plus an income-related contribution. See health insurance for freelancers.

Disability insurance (AOV)

Not compulsory but important. Premiums are deductible as an income provision in your tax return.

Business liability

Often required by clients. The premium is a business cost.

Pension

Build it yourself, with deductible annuity premiums. See pensions.

7Your first invoice

Every invoice needs0 of 8 done

Your name or business name and address
Your KVK number and VAT identification number
A unique, sequential invoice number
The invoice date and the date of delivery
Your client's name and address, and their VAT number for EU business clients
A clear description of what you delivered
The amount excluding VAT, the VAT rate and amount, and the total
Your IBAN and the payment term

8Your first three months

Week 1
Register and open a business account
KVK, DigiD, separate bank account.
Month 1
Set up your administration
Bookkeeping tool, hours log, invoice template.
Month 1 to 2
Insurance and provisional assessment
Liability, disability, and a provisional assessment so you pay tax monthly.
End of quarter
First VAT return
Due by the last day of the following month.

9Common questions

Can I freelance next to a job?

Yes. Check your employment contract for a side-job clause, and see side income.

Can I freelance on a residence permit?

Depends on your permit. Some allow self-employment freely, others need a separate permit. Check with the IND.

Do I need an accountant?

Not required. Many freelancers do their own books with software and use an adviser for the annual return.

How is my profit taxed?

See the freelancer tax guide.

Sources

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

Startende ondernemers (in Dutch)
Checken of ik ondernemer ben voor de inkomstenbelasting (in Dutch)
Kan ik gebruikmaken van de kleineondernemersregeling (KOR)? (in Dutch)
Eenmanszaak (sole proprietorship) (KVK)

Ready to run your own numbers?

Freelancer tax calculator

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