Legal form and brand
Register as a Freelancer (ZZP) in the Netherlands
You register your own eenmanszaak at the KVK; we prepare the criteria check, documents, form and appointment with you, and see the first weeks through.
- KVK fee EUR 85.15 (2026)
- Register from 1 week before to 1 week after you start
- KVK appointments bookable up to 8 weeks ahead
- Outside the EU: a permit before you work
Preparation comes first.
What's included in our freelancer registration support
Neither zzp'er (zelfstandige zonder personeel, a self-employed person without staff) nor freelancer is a legal structure: for freelancing in the Netherlands, most self-employed professionals register as a sole proprietor (eenmanszaak), says business.gov.nl. A BV is the other route the portal names, and the choice depends on your situation: see how opening a BV works in the Netherlands.
The KVK criteria, checked first
The KVK's three criteria, and its four follow-up questions if you meet fewer, checked with you before anything is filed.
Documents assembled and checked
Your ID, the proof of your Dutch visiting address and, from abroad, the foreign extract, checked against the KVK's list.
The Dutch form, read with you
The form is in Dutch: we read it with you, Form 1 as the English key. An eenmanszaak may carry several trade names; for the name itself, see our Benelux trade mark service.
Your KVK appointment, booked and briefed
You book with your DigiD and attend in person; we support the booking and brief you on what to bring.
The first weeks after the KVK
The Belastingdienst letter with your two VAT numbers, the conditions of the small businesses scheme (KOR) and the hour criterion, explained as each arrives.
A Wet DBA walk-through before your first contract
We go through the Belastingdienst's own questions with you before your first contract. The verdict stays with you and your client.
Where our service stops
You submit the form with your own DigiD and attend yourself. No tax advice, verdict on your contract, permit decision, bookkeeping or date promise. A client who takes this service does not take our address.
Do you have to register, and may you work self-employed?
Before any form: the KVK's own test, then your right to work.
- You offer products or services independently, or are preparing to.
- You charge a price that brings income, not a hobby that costs money.
- You work regularly for people other than family and friends.
- Fewer than three? The KVK's four follow-up questions show whether you may still qualify.
- The Belastingdienst decides separately whether you are an entrepreneur for tax.
- Not registering when the criteria apply is an offence (art. 47 Hrw 2007).
- EU, EEA or Swiss national: no visa or permit needed, only a valid passport or ID.
- Non-EU national: first the self-employed residence permit or another permit allowing self-employment; a KVK number is not one (business.gov.nl).
- US citizen: a treaty route of its own (DAFT), see our DAFT application service.
- Next to a job: tell your employer, check for a non-compete clause, still register.
How registering as a freelancer works, step by step
Check the criteria and your right to work
(you, with us). The KVK's test above; for a non-EU national, the permit first.
Get a BSN
(you, in person). BRP if you stay; RNI if you live abroad or stay under 4 months: free, BSN at once, Breda or Venlo for non-EU nationals.
Apply for your DigiD
(you). From abroad: a collection code valid 30 days, then an activation code by video call or at a DigiD desk. No delivery time is published.
Secure a Dutch visiting address
(you). A signed agreement, or a landlord's statement of intent; border-region residents are the exception. If you shield the address, you register a postal address such as a PO box.
Complete the Dutch online form
(you, with your own DigiD). Form 1 is the English key; the KVK registration page sets out the whole procedure.
Book and attend your appointment
(you, in person). Online, up to 8 weeks ahead; bring ID and what your confirmation email lists (KVK). Some registrations are digital; the KVK does not say which.
Receive the KVK number and pay
(you). At the appointment if it falls in your window (art. 20 Hrw 2007), or by post in your start week after an early identity check. EUR 85.15 (2026), invoiced by email.
The letter, the KOR and the Wet DBA check
(the Belastingdienst; you). Both VAT numbers arrive within about two weeks; the KOR needs its own notification; the DBA self-check with your client precedes the first contract.
- Right to work and the KVK criteriaBefore your start date · you, with us. Non-EU: the permit firstNo official time is published
- BSN and DigiDBefore your start date · you, in personRNI: free, BSN at onceNo official time is published for the BRP or the DigiD
- Early identity checkBefore your start date · you; the KVK number then comes by post in your start weekUp to 3 months before the start
- The registration windowAround your start date · you1 week before to 1 week after the start (art. 20(1) Hrw 2007)
- The KVK appointmentAround your start date · you, in person, booked online with your DigiDBookable up to 8 weeks ahead
- KVK number and feeAround your start date · at the appointment if it falls in your window; fee invoiced by emailEUR 85.15 (2026)
- Belastingdienst letterAfter registration · both VAT numbers arriveWithin about 2 weeks
- The KOR notificationAfter registration · you, if you want the VAT exemptionFrom the first return period at least 4 weeks after notification (art. 25a Wet OB 1968)
- Wet DBA self-checkAfter registration · you, with your clientBefore the first contract
Not sure where your registration starts?
Tell us your nationality, where you live and your start date. We reply with your order of steps and documents.
Documents and state costs in 2026
What you bring and what the state charges in 2026; our fee is on request.
2026 figures; KVK pages checked on 8 October 2026. Sources: Hrw 2007, art. 20; Financiële regeling handelsregister 2019, art. 5; KVK; business.gov.nl; NetherlandsWorldwide; IND.
| Founder or item | What to bring or pay | Figure or time | Source |
|---|---|---|---|
| Every founder | Valid ID; a DigiD (so a BSN); proof of a Dutch visiting address; a chosen start date | The window is counted from your start date | KVK; Hrw 2007, art. 20 |
| Living abroad, KVK office route | Original paper extract from the foreign population register showing your address, in Dutch, English, French or German or with a sworn translation, legalised if the address is outside the EU; the Dutch address agreement signed by both parties | Extract no more than 2 months old | KVK |
| Living abroad, the exceptional postal route | Legalised copy of a valid ID; copy of the signed contract for the Dutch business address; legalised civil status extract | Extract valid for 1 month | business.gov.nl |
| Non-EU founder | A residence permit that allows self-employment | IND fee EUR 423 (2026), first application or extension | IND; business.gov.nl |
| KVK registration fee | One-off, tax-deductible for entrepreneurs, updated every year | EUR 85.15 (2026) | Financiële regeling handelsregister 2019, art. 5 |
| RNI registration | In person at one of 19 municipal desks | Free of charge | NetherlandsWorldwide |
| First registration | Filed inside the window | 1 week before to 1 week after the start | Hrw 2007, art. 20(1) |
| Later changes | An address, a trade name or an activity | Within 1 week | Hrw 2007, art. 20(2) |
| KVK appointment | Booked online with your DigiD | Up to 8 weeks ahead | KVK |
After the KVK: VAT numbers, the KOR and the hour criterion
What starts with your registration.
The letter from the Belastingdienst
The KVK passes your details on, so you do not register for tax yourself; the letter with both VAT numbers comes within about two weeks.
Two numbers, one on your invoices
The VAT identification number (NL, 9 digits, B, 2 digits) has no BSN and goes on invoices, quotations and your website; the VAT tax number contains your BSN and does not.
The KOR, a choice with a price
Dutch turnover of at most EUR 20,000 a year lets you choose the VAT exemption (art. 25a Wet OB 1968): no VAT on invoices, none deducted, from the first return period at least four weeks after notification. Established elsewhere in the EU: EU-wide turnover of at most EUR 100,000 as well.
A business account, optional
Not mandatory, says business.gov.nl, but it keeps business and private money apart: see bank and EMI options for a new Dutch business.
The Wet DBA since 2025: what changed for freelancers
Under the Wet DBA, you and your client establish together that your agreement is not employment. False self-employment (schijnzelfstandigheid) is working as self-employed while in fact an employee, for example without a say over when or how you work.
Enforcement as the Belastingdienst addresses it to clients (in Dutch, checked on 8 October 2026); the last two rows from business.gov.nl.
| Period | What applies | Source |
|---|---|---|
| Until 1 January 2025 | The enforcement moratorium (handhavingsmoratorium) | Belastingdienst |
| Since 1 January 2025 | The normal rules: no instruction first; corrective obligations and additional payroll tax assessments directly | Belastingdienst |
| 2025 | No default penalties and no intent penalties | Belastingdienst |
| From 1 January 2026 | Intent penalties (vergrijpboetes) possible; no default penalties in 2026 | Belastingdienst |
| Look-back | Additional assessments back to 1 January 2025, never earlier, unless there is malicious intent or an instruction was ignored: then up to 5 years | Belastingdienst |
| Model agreements | No new ones accepted, none extended or renewed; existing ones usable until 31 December 2029, and valid only if practice matches | business.gov.nl |
| Pending, not in force | A presumption of employment at a low hourly rate: the Act has passed, its start date is not confirmed (EUR 38 an hour is business.gov.nl's 2026 figure, EUR 36 before 1 January 2026); wider rules are being drafted | business.gov.nl |
The Belastingdienst's check is a self-assessment for you and your client together; if it says employment, your client deducts payroll taxes. We go through the questions; the verdict is not ours.
Problems we solve for new freelancers
- No KVK appointment for weeks
Booking runs up to 8 weeks ahead, often with no slot within a week; your window is a week either side of your start; an early identity check can come up to 3 months before. We plan the dates; the KVK sets the slots.
- No BSN or DigiD yet
The RNI issues a BSN at once, free, at Breda or Venlo for non-EU nationals; abroad, the DigiD is activated by video call or at a desk. We prepare each visit.
- Living abroad
The KVK needs a Dutch visiting address, border-region residents aside. The foreign extract: at most 2 months old (office route) or valid 1 month (postal route). We check legalisation and translation.
- One client only
The KVK's example of false self-employment is one client and no plan for more; the portal's, no say over when or how you work. Neither forbids one client; the Belastingdienst's check is the test.
- A KVK number is not a permit
A non-EU national needs one of three permit types before working self-employed; the IND decides, and its 2026 fee is EUR 423. We ask this question first.
Starting from abroad or from outside the EU?
Outside the EU, the right to work comes before the KVK. Tell us your nationality; we reply with your order of steps.
Why work with us
Daan Mulder, Launch and legal forms lead, Amsterdam. Eleven years on Dutch start-up files. Dutch, English, French.
From our practice: we check the KVK criteria and the right to work first, then prepare the documents and the form with the founder and brief them for the appointment they attend.
Frequently Asked Questions
If only the owner can register an eenmanszaak, what does a service do for me?
Only the owner can register an eenmanszaak, logging in with their own DigiD, and the owner attends the identity check at the KVK. We prepare the criteria check, the documents and the Dutch form with you, support the booking, brief you on the appointment and explain the Belastingdienst letter and the conditions of the small businesses scheme.
Can I work as a freelancer in the Netherlands without registering at the KVK?
The KVK's test decides: you register if you work independently, charge a price that brings income and work regularly for people other than family and friends. With fewer than three, four follow-up questions show whether you may still be an entrepreneur. The Belastingdienst decides separately for tax, and not registering when the criteria apply is an offence.
Is having only one client a problem?
The KVK's example of false self-employment is a person with one client and no plan for more; the government portal's is a person who cannot decide when or how the work is done. Neither example forbids one client. The Belastingdienst's check, done by you and your client together, is the test.
Do I still charge VAT if I earn very little?
Yes, unless you work in a VAT-exempt sector or choose the small businesses scheme (KOR). The KOR is open to an entrepreneur established in the Netherlands whose Dutch annual turnover is no more than EUR 20,000. The price is no VAT deduction and no mention of VAT on your invoices; you notify the scheme separately.
Can I register as a freelancer next to a paid job?
Yes. Tell your employer first and check your employment contract for a non-compete clause, as business.gov.nl advises. You still register your business with the KVK, and the same test, the same registration window of one week before to one week after your start and the same EUR 85.15 fee (2026) apply.
I am not from the EU: does a KVK number let me work?
No. A non-EU national needs a residence permit for a self-employed person, or one endorsed to say that self-employment is permitted or that no work permit is required; without it they may not work as self-employed. A KVK registration is not on that list. The IND fee for the self-employed permit is EUR 423 in 2026.
How do I become a freelancer in the Netherlands?
Freelancer and zzp'er are not legal forms: most freelancers register a sole proprietorship (eenmanszaak) at the KVK. In order: check the KVK criteria and your right to work, get a BSN and a DigiD, secure a Dutch visiting address, complete the online form and attend the KVK appointment. Only you can register your business.
How do I register myself as a freelancer, and can I do it online?
You complete the online form yourself, logged in with your own DigiD; it is in Dutch, and the KVK's Form 1 shows in English what information it needs. In most cases you then finish at a KVK office by appointment, bookable online up to 8 weeks ahead. In some cases the registration is digital; the KVK does not list which.
What does it cost to register as a freelancer?
The KVK registration fee is EUR 85.15 in 2026, paid once and tax-deductible for entrepreneurs; the KVK updates it every year. Registering in the RNI, for a founder without a BSN, is free. A non-EU founder also pays the IND fee of EUR 423 (2026) for the self-employed permit. Our own fee is on request.
What happens if you do not register?
If you meet the KVK's three criteria and do not register, you commit an offence under the Economic Offences Act (Wet op de economische delicten), and the KVK names the risk: a fine, community service or a prison sentence. The prohibition itself is article 47 of the Business Register Act 2007 (Hrw 2007).
What are the new rules for freelancers in the Netherlands?
The Belastingdienst's enforcement moratorium ended on 1 January 2025: it no longer gives an instruction first, and penalties for intent are possible from 1 January 2026. No new model agreements are accepted. A presumption of employment at a low hourly rate has passed, but its start date is not confirmed, and wider rules are still being drafted.
Can a foreigner register a business in the Netherlands?
Yes, with a Dutch visiting address (border-region residents with genuine, physical business activity in the Netherlands are the exception), a BSN, for example through the RNI, and a DigiD. EU, EEA and Swiss nationals need no permit to work self-employed; others need a residence permit that allows self-employment before they start.
What is a zzp'er, and how does it differ from an eenmanszaak?
Zzp'er stands for zelfstandige zonder personeel, a self-employed person without staff. It describes a status, not a legal structure, and the same goes for freelancer. The legal form most zzp'ers register at the KVK is the sole proprietorship, the eenmanszaak; a BV is the other route business.gov.nl names.
Do I register for VAT separately?
No. Once your registration is complete, the KVK passes your details to the Belastingdienst, which sends your VAT identification number and VAT tax number by post within about two weeks. The small businesses scheme (KOR) is the exception: if you want it, you notify the Belastingdienst separately, and it applies from the first return period at least four weeks later.
Is insurance mandatory for a freelancer?
Disability insurance is not mandatory today; the government is working on legislation expected to come into force in 2030. As a freelancer you have no continued pay in illness, no unemployment benefit (WW) and no automatic pension. The KVK lists occupational disability, business liability and professional indemnity insurance among the types you can take out.
Ready to prepare your registration?
Send your details and start date. We reply with your registration plan and documents. Our fee is on request.