To start as a zzp'er (freelancer) in the Netherlands you register an eenmanszaak (sole proprietorship) with the KVK: an online form with your DigiD, usually followed by a short visit to a KVK office with a valid ID. The registration fee in 2026 is € 85.15, and you do not register separately with the tax office - the KVK passes your details on, and the Belastingdienst sends you your VAT numbers by post.
Your first invoice can go out as soon as your btw-id arrives. Invoices are free in ProFaktura, without limit - the program keeps the numbering gapless from invoice number one.
A zzp'er (zelfstandige zonder personeel) is a self-employed professional without staff. Almost every freelancer starts with an eenmanszaak: a sole proprietorship where you and the business are legally the same person. It is the simplest legal form and the one this guide covers.
If you rent a workspace or a shop, have the lease agreement ready: you take it with you to the KVK appointment.
The KVK (Kamer van Koophandel, the Dutch chamber of commerce) keeps the Handelsregister, the trade register. Registration works like this:
Timing rule: you can register from a few weeks before you start, and no later than one week after your start date. Say your first assignment begins on Monday 1 December. Book the KVK appointment for the last week of November or the first days of December - then you walk out with your KVK number. Leave it until mid-December and you are already late.
You do not register separately with the Belastingdienst (the Dutch tax office). The KVK forwards your details, and the Belastingdienst decides whether you count as an entrepreneur for VAT. If you do, you receive a letter usually within 10 working days after your KVK registration with two numbers:
Both numbers are also visible in Mijn Belastingdienst Zakelijk, the business portal (login with DigiD or eHerkenning). No letter after 10 working days? Call the BelastingTelefoon. The difference between the two numbers trips up a lot of new freelancers - read the guide on the Dutch VAT number (btw-id) before you send your first invoice.
As soon as you have your KVK number and btw-id, you can invoice. A Dutch invoice has a fixed list of requirements, the factuureisen:
The standard VAT rate is 21%; 9% applies to a short list including food, books, hairdressers and bicycle repairs. You send the invoice no later than the 15th of the month after the work. The full rules are in how to invoice in the Netherlands, and filled-in examples are on the invoice example page.
Example: your first month. You start on 1 December as a web developer and work 40 hours at € 60 for one client. Your invoice: 40 × € 60 = € 2,400 net, 21% VAT = € 504, total € 2,904. It gets the first number in your series, the service period is December 2026, and it must leave your outbox by 15 January at the latest. The € 504 is not yours: you pass it on to the Belastingdienst with your VAT return.
An eenmanszaak has no single "freelancer tax". You deal with two separate taxes: VAT, usually every quarter, and income tax on your profit, once a year.
In most cases you file a btw-aangifte (VAT return) every quarter in Mijn Belastingdienst Zakelijk. The deadline for filing and paying is the last day of the month after the quarter: Q4 is due on 31 January. You declare the VAT on your sales and deduct the VAT on your business costs. Step by step: VAT return in the Netherlands.
If you expect less than € 20,000 turnover a year, you can opt for the KOR (kleineondernemersregeling, the small business scheme): no VAT on your invoices, no VAT deduction and no VAT return. You apply at least 4 weeks before the quarter it should start in. You can leave at any time with 4 weeks' notice, but after leaving you cannot rejoin for the rest of that year and the whole following year. With business clients and real start-up costs, the KOR often costs money - read KOR: the small business scheme first.
For income tax, the urencriterium (hours criterion) matters: 1,225 hours a year on your business. Admin, acquisition, travel and training count too. As a starter in your first 5 years, you do not have to meet the extra condition that more than half of your working time goes to the business. Meeting the hours gives you the zelfstandigenaftrek (€ 1,200 in 2026) and the startersaftrek (€ 2,123, up to 3 times in the first 5 years). Note: the cabinet plans to cut the startersaftrek to € 10 in 2027 and abolish it from 2028 (Belastingplan 2027, not yet adopted). Keep a log from day one: the 1,225-hours criterion.
Tax amounts change every year. Check the current figures on belastingdienst.nl and kvk.nl, or ask an accountant when you are unsure about your situation.
The free plan covers what a starter needs: unlimited invoices and credit notes, gapless numbering kept by the program, all factuureisen, reverse charge, KOR mode and intra-EU invoices, and documents in Dutch, English, Polish, Ukrainian or French. You register without a credit card.
When the business grows, Pro (€ 9.99 + VAT per month, 30 days free) adds a client database, quotes that turn into invoices in one click, expenses with the receipt scanner, a GPS mileage log that runs in the background, time tracking for the urencriterium and a VAT dashboard that shows revenue, costs and VAT due per quarter. It works in the browser and as an app for iPhone and Android, with servers in the Netherlands.
In 2026 the one-off registration fee is € 85.15. You receive the invoice by email after registration and there is no annual fee. The amount changes every year, so check the current figure on kvk.nl.
No. The KVK passes your details to the Belastingdienst, which decides whether you are a VAT entrepreneur. You receive a letter with your btw-id and omzetbelastingnummer usually within 10 working days after your KVK registration. No letter after 10 working days? Call the BelastingTelefoon.
From a few weeks before you start until no later than one week after your start date. If your appointment falls within a week before or after the start, you receive your KVK number at the visit.
In practice, no. The online KVK form requires DigiD, and DigiD requires a BSN from your BRP registration at the municipality. Arrange those first.
Your invoice must show your KVK number and your btw-id, so wait until the letter from the Belastingdienst arrives. You have until the 15th of the month after the work to send the invoice, which usually leaves enough time.
No. You pay income tax on your profit once a year and VAT separately, usually every quarter. The KOR can switch off VAT if your turnover stays under € 20,000 a year.
Read next: Dutch VAT number (btw-id) · invoice example · VAT return · KOR small business scheme