Deregistering is done online and is free. VAT, income tax and the duty to keep your records carry on after that.
In short
If you stop your sole proprietorship (eenmanszaak), you deregister it with the KvK. You do that in Mijn KVK with DigiD or a European login, so from abroad as well; without either, you send form 14 by post with a copy of your ID. Deregistering is free. You choose the date on which you stop, and by that date you must have ended all your business activities. The KvK passes your deregistration on to the Dutch tax office (Belastingdienst). After that you still file your returns as long as they appear in Mijn Belastingdienst Zakelijk, even if you sold nothing. In the income tax return for the year you stop, you settle the cessation profit (stakingswinst); the cessation deduction (stakingsaftrek) is at most €3,630 in 2026 and you get it once in your life. You keep your records for another seven years.
The essentials
Deregistering
In Mijn KVK, the KvK's online portal, with DigiD or European login, or with form 14 by post. Free.
Belastingdienst
The KvK passes on your deregistration. Returns still listed in Mijn Belastingdienst Zakelijk, you file as usual.
VAT
Goods you deducted VAT on and keep privately move to your private assets; you pay VAT on them.
Income tax
Cessation profit in the return for the year you stop; stakingsaftrek 2026 at most €3,630, once in your life.
Keeping records
Seven years, ten years for real estate, also after deregistration.
Closing down in six steps
For a sole proprietorship, as the KvK and the Dutch tax office (Belastingdienst) describe it. A bv is closed differently.
Closing down in six steps
1. Before your stop date
Send and collect your last invoices. If you use the One Stop Shop (OSS) for sales to consumers in other EU countries, deregister from it before you deregister with the KvK
2. Deregister with the KvK
In Mijn KVK, the KvK's online portal, with DigiD or European login, enter the stop date and sign digitally, or form 14 by post; free
3. Letter from the Belastingdienst
The KvK passes on your deregistration; you then receive a letter from the Dutch tax office
4. Last VAT return(s)
Every return still in Mijn Belastingdienst Zakelijk, even without turnover; including the VAT on goods you keep privately
5. Income tax return
For the year you stop: your profit up to the stop date plus the cessation profit, minus the stakingsaftrek (at most €3,630)
6. After closing
Close your business account, cancel subscriptions and insurance; keep your records for seven years
What follows from this: deregistering with the KvK is not the end. Until the Belastingdienst has deregistered you as an entrepreneur, you can still receive returns; you file them, even as a nil return. The Dutch tax office itself calls the cessation profit calculation complicated; if you have business assets, an old-age reserve (oudedagsreserve) or business premises, get advice.
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VAT when you stop
Whatever you do not sell or hand over to someone else when you stop — stock, your laptop, tools, a van — moves to your private assets. For VAT, you then supply yourself as a private person. If you deducted VAT when you bought those goods, you pay VAT on that supply, based on their value at the moment you start using them yourself. That amount goes into your last VAT return.
If you sell your business as a whole to someone who carries it on, for example with the equipment and the customer base, the Dutch tax office charges no VAT on that transfer. If you sell one or a few separate business assets, VAT is due.
Cessation profit and cessation deduction
The cessation profit (stakingswinst) is the difference between the book value of your business and its actual value at the moment you stop. If your van is worth more than it says in your books, that difference is profit. An old-age reserve you built up is released and counts too. The cessation profit is added to your income in the year you stop.
The cessation deduction (stakingsaftrek) comes off it: at most €3,630 in 2026. You get it once in your life; if you used only part of it before, you can use the rest later. Under conditions you can also deduct an extra annuity premium (lijfrente). If you bring your business into a new or existing business or into a bv, or hand it over to a co-owner or employee, you can under conditions defer the settlement (doorschuiven).
What the software does for you
After deregistering you still have to be able to show your records for seven years. In booxx you switch closed books to the Dormant plan: you can view, search and export everything, but no longer post. If you want to leave altogether, you download your file: for each financial year the audit file (XAF) plus your sales invoices, purchase invoices and receipts in one ZIP. Your bank statements you get from your bank. The retention duty is always yours; after your subscription ends, the books are deleted after thirty days.
You prepare your last quarter and your last VAT return in the software while you are still on Standard; Dormant has no VAT support. You file it yourself in Mijn Belastingdienst Zakelijk. Only then switch the books to Dormant.
Updated October 2, 2026. General explanation of the Dutch rules, not tax advice — for your own situation, decide together with your accountant or the Dutch Tax Administration.
Frequently asked questions
What does it cost to deregister my sole proprietorship?
Nothing. Deregistering with the KvK is free, both in Mijn KVK and with form 14 by post.
Can I close my Dutch business from abroad?
Yes. In Mijn KVK, the KvK's online portal, you can log in with DigiD or a European login. If you have neither, you send form 14 by post with a copy of your ID.
Do I still have to file VAT returns after deregistering?
Yes, as long as returns appear in Mijn Belastingdienst Zakelijk. It can take a while before the Dutch tax office has deregistered you as an entrepreneur; a return you receive in that time, you file, even if you had no turnover.
What is the stakingsaftrek?
A deduction from the cessation profit in the year you stop: at most €3,630 in 2026. You get it once in your life; a part you did not use before, you can still use later.
How long do I keep my records after closing?
Seven years, and ten years for records on real estate. That duty continues after you deregister with the KvK.
Create a set of books, send your first invoice and see whether it works for you. The first 90 days are free and no payment method is asked for, so there is nothing to cancel later.