Starting as a freelancer (zzp’er) in the Netherlands

A sole proprietorship: you are the business

An eenmanszaak is not a legal entity. You are personally liable for business debts with all your assets, including savings and your home. It is still the usual way to start: quick to set up and no notary needed.

Register with KVK

1. Register your sole proprietorship in the KVK Business Register.
2. Pay the one-off registration fee: €85.15 (as of 1 January 2026; KVK updates it every year). It is tax-deductible.
3. You receive a KVK number, which goes on your invoices.

VAT ID and VAT tax number

After registration the Tax Administration (Belastingdienst) assesses whether you are a VAT entrepreneur. If you are, you receive your VAT identification number (for invoices) and your VAT tax number (for returns) by post within 2 weeks.

If you expect at most €20,000 turnover per calendar year, consider the small businesses scheme (KOR): you charge no VAT, but you cannot deduct VAT on costs either.

Your first invoice

An invoice must include, among other things, your VAT ID, your KVK number, a sequential invoice number, the invoice date, the delivery date, your and your customer’s name and address, what you supplied and the quantity, the VAT rate and the VAT amount. Send it no later than the 15th day of the month after the supply.

Your records

• Keep your basic records for at least 7 years (property records 10 years).
• Keep business and private money apart; a separate business account makes this easy.
• Money you take out for yourself is a private withdrawal, not a business cost.