To start working as a self-employed professional (zzp’er) in the Netherlands, you only need to register an eenmanszaak with the KVK: fill in an online form, attend a short appointment at a KVK office, and pay €85.15. You receive your KVK number right away, and the Belastingdienst (Dutch Tax Administration) sends you your VAT (BTW) numbers automatically.
Business structures
Most self-employed people start with an eenmanszaak.
ZZP (zelfstandige zonder personeel) is not a separate business structure, but a status: you work for yourself without employees. A zzp’er can operate under different business structures, but most often it is an eenmanszaak.
- Eenmanszaak (EMZ) — sole proprietorship: a business with one owner, who is personally liable for its debts. The owner can be a zzp’er or have employees.
- Vennootschap onder firma (VOF)* — general partnership: two or more people run a business under a shared name.
- Maatschap* — partnership for professionals who work together (for example, doctors or lawyers).
- Besloten vennootschap (BV) — a private limited company, in which the owner has limited liability. It is set up through a notary.
*A legislative reform is being prepared that will remove the difference between a maatschap and a VOF.
Registration step by step
Registration consists of an online form and one visit to the KVK. After that, everything happens automatically.
- Prepare your details. Think of a trade name, describe your activities, and have your contact details ready. For a zzp’er, the business address is usually their home address; if you rent separate premises, enter that address instead. Note that your business address (bezoekadres) will be publicly visible in the Handelsregister (see below).
- Fill in the form at kvk.nl. Log in with DigiD. It takes about 15 minutes to complete.
- Make an appointment. You can choose any KVK office in the Netherlands; it does not have to be in your own town. Appointments are available up to 8 weeks ahead.
- Go to the KVK with your ID. A staff member will check your details, and you will receive your KVK number right away. If you rent separate premises for your business, bring the rental contract.
- Receive your VAT numbers. The KVK passes your details on to the Belastingdienst, so you do not need to register separately. The Belastingdienst will then send you a letter with two numbers: the omzetbelastingnummer (only for communicating with the Belastingdienst) and the btw-id (for invoices and business partners).
- Open a business bank account. This is not required for an eenmanszaak, but it makes your administration much easier: business and personal expenses stay separate. Also, not all banks allow you to use a personal account for business transactions.
- Decide where and how to keep your accounts. You can do it yourself with accounting software or work with an accountant. Decide this before you send your first invoice, so you can prepare it correctly.
What to keep in mind when registering
- SBI code. This code identifies your type of business activity and affects insurance, permits, and subsidies. The KVK assigns it based on your description, but you can suggest your own. Check from time to time whether it still matches your activities.
- One eenmanszaak per person. You can add new activities, even in a completely different field, to your existing business by updating your SBI code. Consider a separate company (VOF or BV) if the new activity carries significantly more financial risk or you plan to work with a partner.
- DigiD and BSN are required to register an eenmanszaak online.
- Trade name. Check it in advance with the Naamchecker at kvk.nl. The name cannot be the same as someone else’s trade name or brand, and must not be misleading.
- You must attend in person. The online form only prepares your details. Registration is completed at a KVK office, where you show your ID.
- Public address. By default, the owner’s home address is hidden, but the business address (bezoekadres) is public in the Handelsregister. If you work from home, this is effectively your home address. To keep it private, you can enter a separate postal address.
- Cost. A one-time fee of €85.15 (2026 rate), with no annual fee. The invoice is sent by email; you cannot pay in cash. This is a business expense, so you can deduct it.
- Start date. You must register no later than one week after starting your activities. You can also visit the KVK in advance: in that case, your registration becomes final one week before the start date you enter, and you do not need to visit again. If you have already started working before your appointment, give the actual start date.
- Registration is mandatory. Running a business without registering with the KVK, while you meet the criteria for an entrepreneur, is against the law and may result in a fine.
After registration: what you need to know
After registering, you have two obligations: filing VAT returns and keeping business records. Here is what you need to know from the start.
VAT and invoices
- You usually file a VAT return once a quarter, by the end of the month following the quarter. You must file it even if you had no turnover.
- Put your btw-id on your invoices, not your omzetbelastingnummer, which contains your BSN.
- Make all business purchases in the name of your business. For purchases abroad, it is especially important that your btw-id is on the invoice.
- KOR (kleineondernemersregeling, small business scheme). If your turnover is less than €20,000 per year, you can apply for the KOR with the Belastingdienst. You then charge no VAT and do not file VAT returns. But you also cannot reclaim VAT on your expenses. Whether this is worthwhile depends on your clients and expenses.
Tax benefits for entrepreneurs
To qualify for the first two benefits, you must meet the urencriterium (hours criterion): at least 1,225 hours of work on your business per year. Keep track of your hours from day one.
- Zelfstandigenaftrek (self-employed deduction) — €1,200 in 2026, decreasing to €900 in 2027.
- Startersaftrek (starters’ deduction) — €2,123, up to 3 times during the first 5 years.
- MKB-winstvrijstelling (SME profit exemption) — 12.7% of profit, for all entrepreneurs; the urencriterium does not apply.
*The 2027 tax plans include a proposal to abolish the startersaftrek, so keep an eye on the news.
Administration and practical tips
- Keep all invoices, receipts, and bank statements for 7 years.
- Set aside part of your income for income tax. To avoid paying it all at once, you can ask the Belastingdienst for a provisional assessment (voorlopige aanslag) and pay in monthly instalments.
- Consider insurance: business liability insurance (bedrijfsaansprakelijkheid) and disability insurance (AOV). For zzp’ers, these are still voluntary for now.
False self-employment (schijnzelfstandigheid)
Since 1 January 2025, the Belastingdienst has been actively checking whether a zzp’er genuinely works as an entrepreneur rather than as a hidden employee.
Main criteria for a genuine zzp’er:
- no relationship of authority: the entrepreneur decides for themselves how to do the work;
- the work is not part of the client company’s usual activities;
- the zzp’er bears the business risk, invests their own money, and has several clients.
Warning signs: one client for a long time, working “like an employee” (fixed hours, uniform, hierarchy), and the client sets the price.
Consequences: the client may have to pay additional taxes and contributions (going back up to 5 years), and the zzp’er may lose their tax benefits for entrepreneurs.
New law on a rate of €38 per hour. In June 2026, the Dutch Senate (Eerste Kamer) passed a law establishing a legal presumption of an employment contract. If the hourly rate is below €38, it is presumed that there is an employment contract, and the client must prove otherwise. The law is due to take effect no later than 31 December 2026 and will also apply to existing contracts. The government plans to set out more detailed criteria for self-employment in a separate law (the Zelfstandigenwet).
Summary
Registering an eenmanszaak takes one visit to the KVK, but it is important to set up your administration properly from the start: a separate bank account, tracking your hours, invoices in your business’s name, and filing VAT returns on time.
If you have questions about registration, the KOR, or your first tax returns, contact us at taxua.nl for a consultation.