For bookkeepers
Starting a bookkeeping practice in the Netherlands
Bookkeeper is not a protected profession in the Netherlands: the law asks for no diploma. You do need a KvK registration, and the Wwft rules apply to every client you take on.
In short
You start a bookkeeping practice (administratiekantoor) in the Netherlands by registering in the Handelsregister, the business register of the KvK; Dutch law has no mandatory diploma or register for bookkeepers. Only the titles Registeraccountant (RA) and Accountant-Administratieconsulent (AA) and the word accountant are protected: if you are not in the accountants register, you may not call yourself an accountant. A beconnummer is optional and free. You apply for it at the Dutch Belastingdienst once you are registered with the KvK as an administratiekantoor or belastingconsulent and have a VAT number, and you receive it within 10 working days. The Wwft, the Dutch anti-money-laundering act, is mandatory: a bookkeeping practice records a risk policy, carries out client due diligence, reports unusual transactions to FIU-Nederland and is supervised by the Bureau Financieel Toezicht (BFT).
The essentials
- Diploma
- Not required by law. Only the titles RA and AA and the word accountant are protected.
- Beconnummer
- Optional, free, within 10 working days. Conditions: registered with the KvK as an administratiekantoor or belastingconsulent, and a VAT number.
- Wwft
- Mandatory: a risk policy, client due diligence, reporting unusual transactions to FIU-Nederland, supervision by the BFT.
May you call yourself a bookkeeper?
Yes. The Dutch Accountancy Profession Act (Wet op het accountantsberoep) protects the titles Registeraccountant (RA) and Accountant-Administratieconsulent (AA) and the word accountant. Anyone who is not in the accountants register may not use that word, not even in a compound or an abbreviation, and may not give the impression of being an accountant. No such ban exists for the words boekhouder (bookkeeper) and administratiekantoor (bookkeeping practice).
If you trained in Poland, Hungary or Romania, the same applies, also with a foreign accountancy diploma as long as you are not in the Dutch accountants register: you may start a bookkeeping practice, but you do not use the word accountant, not even in an English company name or on your website. Choose bookkeeper, boekhouder or administratiekantoor.
What is mandatory when you start a bookkeeping practice?
| Mandatory? | What it means | |
|---|---|---|
| KvK registration | Yes | You register your business in the Handelsregister of the KvK. Describe your activity as administratiekantoor or belastingconsulent: that is a condition for the beconnummer. |
| Diploma or register | No | The law has no mandatory diploma or register for bookkeepers. Only someone in the accountants register may use the word accountant. |
| Beconnummer | No | A registration number for tax service providers at the Dutch Belastingdienst. You decide whether to apply; it is free. |
| Wwft | Yes | A written risk policy, client due diligence, reporting unusual transactions to FIU-Nederland, and training for yourself and your staff. The BFT supervises. |
The beconnummer: what it is and how to apply
A beconnummer is a registration number you request from the Dutch Belastingdienst. It is not mandatory. With the number the Belastingdienst recognises you as a tax service provider, and you can join the Forum Fiscaal Dienstverleners, take part in the Intermediairdagen, call the Helpdesk Intermediairs and use the filing extension scheme for belastingconsulenten. For some of these, extra conditions apply on top of the beconnummer.
You apply online or with a PDF form that you send by post. The Belastingdienst names two conditions: you are registered with the KvK as a belastingconsulent or as an administratiekantoor, and you have a VAT number. You send a copy of your registration with the application. You receive the number within 10 working days and it costs nothing.
The Wwft: client due diligence and the duty to report
A bookkeeping practice falls under the Wwft, the Dutch act on the prevention of money laundering and terrorist financing. Among other things, the act asks for four things that you set up from the start. You establish which money-laundering risks your practice runs and record how you deal with them; those measures may be in proportion to the size of your practice. You carry out client due diligence: you establish who your client is, verify their identity and establish who the ultimate beneficial owner is, and you keep those records until five years after the relationship ends. You report an unusual transaction to FIU-Nederland, without delay once its unusual nature has become known to you. And you and whoever works for you take periodic training to recognise such a transaction and to carry out client due diligence properly.
The Bureau Financieel Toezicht (BFT) supervises accountants, tax advisers and bookkeeping and payroll practices. Its site has specific guidance for this group, also in English, with examples that help you weigh whether you must report; the accompanying 10-step plan is in Dutch only. Read it before your first client: what you record at the start, you do not have to repair later.
From registration to your first client
- Register with the KvKAs an administratiekantoor or belastingconsulent.
- VAT numberYou need it for your invoices, and for the beconnummer application.
- Beconnummer, if you want oneApply at the Belastingdienst; you have it within 10 working days.
- Set up the WwftA risk policy, client due diligence and a fixed procedure for reports, with the BFT guidance at hand.
- Choose your softwareOne in which you keep all your clients' books and your client can read along.
Trade association, insurance and VOG: what the NOAB asks
Joining a trade association is not a condition for starting a bookkeeping practice. Many practices join anyway, because a quality mark gives clients confidence. The NOAB, the Dutch trade association for accounting and tax practices, first takes you through a qualification procedure: a gap analysis of your practice (client files, Wwft and quality control), an admission test of your professional knowledge in tax and accounting, and finally a qualification visit to your office.
On top of that, the NOAB asks for professional liability insurance that meets the cover the association sets, and a Verklaring Omtrent Gedrag (VOG, the Dutch certificate of conduct) for the owner, the partners and the management. Members follow the association's regulations, including its rules of conduct and professional practice and its rules for continuing professional education (PE).
How you become a NOAB member
- Intention to joinYou sign up and answer a few questions on whether your practice qualifies.
- Gap analysisWhere your practice stands: client files, Wwft, quality control and the basic conditions.
- Admission testA knowledge test on tax and accounting.
- Decision pointIf there are points to improve, a mandatory development plan follows, with its costs. From here you are an aspiring member.
- Qualification visitA visit to your office; after that the committee decides on your membership.
Which bookkeeping software do you need for your first clients?
A new practice often takes over its first clients from another bookkeeper or from the business owner. Four questions make the difference between software in which that goes smoothly and software in which you start from scratch for every client: do you keep all your clients under one login, can your client create invoices and send in receipts, can you import the audit file from the previous bookkeeper, and what does it cost per client?
Ask those questions of every package you consider, before you move your first client over. Switching after a year costs you more time than choosing now.
Four questions to ask bookkeeping software for your practice
| Why you ask | How it works in booxx | |
|---|---|---|
| All your clients under one login | Otherwise you log in separately for each client and keep track yourself of who still has to send something. | One worklist with all your client administrations, sorted by urgency. |
| Your client sends things in | Invoices and receipts then land in the books instead of in your mailbox. | Your client creates their invoices and sends in receipts and purchase invoices, in their own language. |
| Importing the previous bookkeeper's audit file | A client you take over brings their history; without an import you start with an opening balance only. | When you create an administration you import the audit file (XAF) and map the old accounts and VAT codes to the new ones. |
| A price per client | If you start with a few clients, you want to pay for the administrations you actually run. | From € 9 per managed administration per month, excluding VAT, with no fixed firm fee. The rate per administration goes down the more you run. |
Clients who do not read Dutch
Many new practices have clients from their own community: Polish, Hungarian or Romanian business owners working in the Netherlands. That client's bookkeeping is Dutch, with Dutch boxes and deadlines, but your client does not always read the language.
That is what the firm environment in booxx is made for. You keep all your client administrations from one worklist, sorted by urgency. The ledger follows the Dutch reference chart of accounts (RGS) and the VAT worksheet the boxes of the Dutch Belastingdienst, but every user picks their own language: Dutch, English, Polish, Hungarian or Romanian. You post in one language, your client reads the same books in another. You request a firm environment by email; if you would rather look first, start a trial with the administration of your own practice. Your firm pays from €9 per managed administration per month, excluding VAT, with no fixed firm fee.
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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
Do I need a diploma to become a bookkeeper in the Netherlands?
No. Dutch law has no mandatory diploma or register for bookkeepers. Only the titles Registeraccountant (RA) and Accountant-Administratieconsulent (AA) and the word accountant are protected: you may use those only if you are in the accountants register.
Is a beconnummer mandatory?
No. According to the Dutch Belastingdienst a beconnummer is not mandatory and you decide whether to use one. It is free and you receive it within 10 working days, provided you are registered with the KvK as a belastingconsulent or administratiekantoor and have a VAT number.
Does a bookkeeping practice fall under the Wwft?
Yes. The Bureau Financieel Toezicht (BFT) supervises accountants, tax advisers and bookkeeping and payroll practices. You record a risk policy, carry out client due diligence and report unusual transactions to FIU-Nederland.
Can I work for foreign clients in their own language?
Yes. In the firm environment of booxx every user picks their own language: you post in Dutch or in your own language, and your client reads the same books in Polish, Hungarian, Romanian or English, down to the names of the ledger accounts.
Do I have to join a trade association such as the NOAB?
No, that is not a condition for starting a bookkeeping practice. If you want to join the NOAB, you go through a qualification procedure with an admission test and an office visit, and you need professional liability insurance and a Verklaring Omtrent Gedrag (VOG, the Dutch certificate of conduct).