Starting

Starting a sole proprietorship

One appointment at the KvK, and the Dutch Belastingdienst follows by itself. The work that starts after that is your bookkeeping.

In short

In the Netherlands you start a sole proprietorship (eenmanszaak) by registering in the Handelsregister, the trade register of the KvK. You fill in the registration form online — for a sole proprietorship you log in with DigiD — and make an appointment at a KvK office, where you bring a valid identity document and receive your KvK number straight away. Registration costs €85.15 in 2026, and the fee is tax-deductible. You must register no later than one week after you started your business. You don't need to register separately with the Dutch Belastingdienst: the KvK passes on your details, and the Belastingdienst gives you a VAT tax number (omzetbelastingnummer) and a VAT identification number (btw-id). From your first invoice you keep records that you retain for seven years, and you file a VAT return for every period.

Work it out with your own numbers: Freelancer net income calculator

The essentials

Registering
With the KvK, no later than one week after you start. First the online form, then an appointment at a KvK office with a valid identity document. If you register between one week before and one week after you start, you get your KvK number straight away.
Cost
€85.15 in 2026, one-off. The invoice arrives by email after your appointment, and the fee is tax-deductible.
Dutch Belastingdienst
No separate registration: the KvK passes on your details. The Belastingdienst decides whether you are an entrepreneur for VAT and for income tax, and gives you a VAT tax number and a VAT ID.
From your first invoice
Records the Belastingdienst can check, kept for seven years. A VAT return every period, even if you had no turnover in that period.

Before you go to the KvK

Think of a business name. It has to fit what you do and must not give a false impression — don't call your business 'international' if you don't do business abroad — and you don't use brand names or existing trade names of others. Whether a name already exists, you check with the KvK's Naamchecker.

Choose your legal form. Anyone starting alone usually chooses the sole proprietorship: there is no separate company next to you, the profit is your income, and you are liable with your private assets for the debts of the business. A bv involves more, and that is the moment to talk to an accountant.

The registration itself

You fill in the registration form online: your personal details, your business contact details, a description of what you will do and in which sector, the business name and the legal form. Then you book an appointment at a KvK office online. That appointment is required: without an appointment and without a valid identity document you cannot register. During the visit you get your KvK number straight away, and the KvK gives your business an SBI code that matches your activity.

You can register at three moments: no later than one week after you started, one week before you start, or earlier — then the registration becomes final one week before your start date, without you having to come back. If you already started working for your business before your appointment, give the date you started during the appointment. Registration costs €85.15 (2026); you receive the invoice by email.

What the Dutch Belastingdienst does next

You don't need to register with the Belastingdienst: after your registration the KvK passes on your details. The Belastingdienst then decides whether you are an entrepreneur for VAT — then you charge VAT, file VAT returns and deduct the VAT on your purchases — and whether you are an entrepreneur for income tax, which gives you access to the entrepreneur's deductions and the starter schemes.

You get two numbers, and the difference matters. The VAT identification number (btw-id) is for your customers: it goes on your invoices and your website. The VAT tax number (omzetbelastingnummer) you only use with the Belastingdienst itself; for a freelancer its first nine digits are your citizen service number (BSN), so you never put that number on an invoice.

Your records from the first invoice

From your first invoice you must keep records. Your invoice has to meet the Dutch invoice requirements, you keep your records for seven years, and you file a VAT return every period — for most starters per quarter, no later than the last day of the month after the quarter. If you stay under €20,000 turnover a year, you can choose the small business scheme (KOR). And track your hours from day one: the hours criterion of 1,225 hours a year does not scale down if you start halfway through the year. Each of these subjects has its own explanation in this knowledge base.

In booxx you begin by creating your administration: legal form, start date, and whether you charge VAT or fall under the small business scheme. After that your ledger is ready and you can send your first invoice, in Dutch, English, Polish, Hungarian or Romanian. You can try it for 90 days without a payment method — enough for your first quarter and your first VAT return.

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 have to register with the Dutch Belastingdienst when I start a sole proprietorship?

No. After your registration in the Handelsregister, the KvK passes your details on to the Dutch Belastingdienst. It decides whether you are an entrepreneur for VAT and income tax, and gives you a VAT tax number and a VAT ID.

What does registering with the KvK cost?

€85.15 in 2026, one-off. You receive the invoice by email after your appointment at the KvK office, and for entrepreneurs the fee is tax-deductible.

I started before I went to the KvK. Is that a problem?

You must register no later than one week after you start. If you already started working for your business before your KvK appointment, give the date you started during the appointment.

What do I bring to the KvK appointment?

A valid identity document. Without an appointment and without an identity document you cannot register. You fill in the form with your details, business name and legal form online beforehand.

What is the KvK?

The KvK (Kamer van Koophandel) keeps the Handelsregister, the trade register in which businesses in the Netherlands are registered. When you register you get an eight-digit KvK number, which belongs on your invoices, quotes, letters and website. The KvK does not levy tax: VAT and income tax go through the Belastingdienst, the Dutch tax office.

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The subjects

Calculators for freelancers

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

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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.

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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.

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Glossary

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

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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.

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Becoming a zzp'er from abroad

Registering with the KvK if you do not (yet) live in the Netherlands: when you need a Dutch home address, when the RNI is enough, and what to bring.

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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.

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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.

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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.

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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.

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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.

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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.

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VAT return

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

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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.

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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.

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Small businesses scheme

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

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Keeping records

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

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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.

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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.

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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%.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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