Starting

Becoming a zzp'er from abroad

Whether you need a Dutch home address depends on how long you work here. Four months is the line.

In short

If you live in another EU country and want to work in the Netherlands as a zzp'er, you register with the KvK; the route depends on how long you work and stay here. If you work in the Netherlands for longer than four months, you need a Dutch home address: you register with the municipality in the Basisregistratie Personen (BRP) and receive a citizen service number (BSN). If you work in the Netherlands for less than four months per half year and do not move here, you register in the Registratie Niet-ingezetenen (RNI) with your foreign home address; you do need a Dutch business address. In both cases you apply for DigiD with your BSN, fill in the KvK registration form and make an appointment at a KvK office. Registration costs € 85.15. If you live abroad, have your business there and can take on, carry out and invoice assignments without an establishment in the Netherlands, you do not need to register your sole proprietorship with the KvK.

The essentials

Longer than 4 months
Dutch home address, registration with the municipality in the BRP, then BSN, DigiD and KvK.
Shorter than 4 months
Registration in the RNI with your foreign home address, plus a Dutch business address; then BSN, DigiD and KvK.
Costs
KvK registration: € 85.15. Registration with the municipality or the RNI desk: free.
VAT numbers
The KvK registers your sole proprietorship with the Belastingdienst, the Dutch tax office; within two weeks you receive your VAT ID and turnover tax number by post, if you need them.
No registration
If you live abroad, have your business there and work without an establishment in the Netherlands, you do not need to register your sole proprietorship.

Two routes to a KvK number

For zzp'ers and freelancers living in another EU country, as described by Ondernemersplein, the KvK's portal for entrepreneurs. What counts is the period you work and stay in the Netherlands.

Two routes to a KvK number
Longer than 4 months: step 1Arrange a home address in the Netherlands and register with the municipality (BRP) with a valid ID; you receive a BSN
Shorter than 4 months per half year: step 1Arrange a Dutch business address (signed rental, purchase or lease contract or a user agreement) and register at an RNI desk with your EU home address; you receive a BSN
Step 2, both routesApply for DigiD with your BSN
Step 3, both routesFill in the KvK registration form online and make an appointment at a KvK office; € 85.15
Bring to the KvKYour ID and your rental or purchase contract if you have premises for your business. On the RNI route also an original extract from the population register of your home country, no older than 2 months, in Dutch, English, German or French
What follows: without a BRP registration the usual route is via the RNI, for work of less than four months per half year and with a business address in the Netherlands. If the extract from your home country is not in one of the four languages, ask the issuing authority for a multilingual standard form. If you live in Belgium or Germany, other rules apply; the KvK helps on 088 - 585 22 22.

Try free for 90 days90 days free · no payment method needed · cancel monthly afterwards

When you do and do not register

If you live abroad, have your business there and can take on, carry out and invoice assignments without an establishment in the Netherlands, you do not need to register your sole proprietorship with the KvK. If you want to work in the Netherlands for longer than four months, or have a visiting address for your business here, you do. The KvK may ask for proof if it doubts you have enough activity in the Netherlands.

You can register one sole proprietorship; it may have several trade names and activities. Your visiting address is public in the KvK trade register. If you do not want that, give another address for your post, such as a PO box.

After registration

The KvK registers your sole proprietorship with the Dutch tax office. Within two weeks you receive your VAT identification number and your turnover tax number by post, if you need them. If you receive a turnover tax number, you file VAT returns, usually quarterly, and keep records for seven years.

If you come from the EEA or Switzerland and have a temporary assignment in the Netherlands, in a number of sectors you must report in advance to the Dutch reporting desk Postedworkers. Some professions also require a licence or recognition of your diploma.

What the software does for you

Once your sole proprietorship is registered with the KvK, you do your invoices, receipts, bank transactions and VAT return in booxx in your own language, while the bookkeeping underneath follows Dutch rules. Where you pay income tax while living abroad is decided by the Belastingdienst; a tax adviser is the right person for that.

The software works in English, Dutch, Polish, Hungarian and Romanian, and you can try it for 90 days without a payment method.

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

Can I become a zzp'er without a Dutch home address?

Yes, if you work in the Netherlands for less than four months per half year and do not move here. You then register in the Registratie Niet-ingezetenen (RNI) with your foreign home address, and you need a Dutch business address. If you work longer, you need a home address and a BRP registration.

What is the RNI?

The Registratie Niet-ingezetenen, the register of non-residents: for people who do not live in the Netherlands but deal with the Dutch government. You register at a municipality with an RNI desk, with a valid ID and your EU home address, and then receive a BSN. Registration is free.

What do I bring to the KvK if I live abroad?

Your ID, a signed rental, purchase or lease contract or user agreement for your business address, and an original extract from the population register of your home country, no older than two months, in Dutch, English, German or French. The address on it must match your RNI address.

What does registration cost?

KvK registration costs € 85.15. Registration with the municipality or the RNI desk is free.

GuidesAccounting software that speaks your language

booxx.nlYour books, in your own language

Start with the quarter you're in right now

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.

90 days free · no payment method needed · cancel monthly afterwards

The subjects

Calculators for freelancers

All five free calculators in one place: net income, hourly rate, hours criterion, VAT and KIA, at 2026 rates.

Read on

Freelancer net income calculator

Enter your turnover and costs and see what you keep after Dutch income tax and the Zvw contribution, per year and per month, at 2026 rates.

Read on

Freelancer hourly rate calculator

From the net you want to keep each month to the profit, the turnover and the minimum hourly rate you need to charge, with 2026 Dutch tax included.

Read on

Glossary

Voorlopige aanslag, naheffingsaanslag, btw-id, suppletie: twenty-seven Dutch tax and KvK terms, each explained in two or three sentences.

Read on

What is a zzp'er?

Zzp means self-employed without staff. Not a legal form, but you are an entrepreneur: what that means for registration, tax and bookkeeping.

Read on

Starting a sole proprietorship

Registering with the KvK, your VAT numbers from the Dutch Belastingdienst, and records that are right from your first invoice.

Read on

Getting DigiD as a freelancer

With DigiD you register your sole proprietorship with the KvK and log in to Mijn Belastingdienst Zakelijk. How to apply, with a Dutch home address or from abroad.

Read on

Business bank account: required?

Do you need a business bank account as a freelancer in the Netherlands? When it is required, when you may use your personal account, what the bank asks for and whether a foreign account is allowed.

Read on

Insurance for freelancers

Which insurance is compulsory for a zzp'er and which is not: health insurance, disability insurance (compulsory from probably 2030), business and professional liability.

Read on

Bookkeeping yourself or an accountant?

An accountant is not mandatory. When doing it yourself works, when help is wise, and what to do if you don't read Dutch yet.

Read on

VAT in the Netherlands

The 21%, 9% and 0% rates, what is exempt, your two VAT numbers, the quarterly return and the three exceptions: KOR, reverse charge and the EU.

Read on

VAT number and turnover tax number

Your two numbers from the Dutch tax office: the VAT ID for your invoices and the turnover tax number for the Belastingdienst only. What they look like, where to find them and how to check a number.

Read on

VAT return

How often you file, what boxes 1a through 5b mean, and the three mistakes that get made most often.

Read on

Invoice requirements

What must be on your invoice, the deadline for sending it and how long you keep it — the rules of the Dutch Belastingdienst in one place.

Read on

Client does not pay

Payment term, reminder, formal notice, collection costs and statutory interest: what you may charge when an invoice stays open, for businesses and for consumers.

Read on

Small businesses scheme

The € 20,000 threshold, what changes if you join, and the exception that gets missed most often.

Read on

Keeping records

What you must keep for seven years, why digital is allowed, and which file the Belastingdienst asks for during an audit.

Read on

Selling within the EU

Business or consumer is the first question: it decides whether you end up at box 3b and the EC Sales List or at the € 10,000 threshold.

Read on

Reverse charge (btw verlegd)

A subcontractor in construction? You put no VAT on your invoice but 'btw verlegd' — and you get the VAT on your own purchases back.

Read on

Deductible costs for freelancers

Which costs a zzp'er deducts from profit: business costs 100%, mixed costs only the business part, € 0.25 per kilometre, and food, drink and entertainment above the threshold or 80%.

Read on

Tax breaks for freelancers

Self-employed deduction, starter's deduction, SME profit exemption and the KIA: what they are worth in 2026, in which order, with a worked example.

Read on

The hours criterion

The 1,225 hours that decide whether you get the self-employed deduction: which hours count, and why half a year in business does not mean half the hours will do.

Read on

How much tax to set aside

Three pots: VAT, income tax and the Zvw contribution. What goes in each, the 2026 rates, and how to pay monthly instead of all at once.

Read on

Voorlopige aanslag (provisional assessment)

What a voorlopige aanslag is, how to check and change it, until when you can, and why starters should request one themselves.

Read on

Toeslagen (benefits) as a freelancer

Healthcare or rent benefit as a zzp'er: which income you report (not your profit), how to estimate it, and why you check it again with every VAT return.

Read on

Letter from the Belastingdienst

Tax return letter, provisional or final assessment, additional assessment or fine: which letter is which, what to do, and by when.

Read on

Income tax return

When you have to file, when it is merely wise to, and the M-form for the year you moved to the Netherlands.

Read on

Investment deduction (KIA)

28% of what you invest off your profit — but only above €2,901, not under €450 per item, and not on your passenger car.

Read on

Closing your sole proprietorship

Stopping as a zzp'er: deregistering with the KvK, your last VAT return, the cessation profit in your income tax and what you keep for seven years.

Read on