The Dutch words a freelancer meets at KVK and the Belastingdienst, what they mean, and the figures that go with them.
Btw verlegd is Dutch for reverse charge: the buyer, not the seller, accounts for the VAT. When it applies, what the invoice says and which return box it goes in.
The ICP is the listing of your sales to businesses in other EU countries, filed next to the VAT return: one line per client VAT number.
ZZP stands for zelfstandige zonder personeel, a self-employed person without staff: the Dutch word for a freelancer. What it means for registration, VAT and income tax.
An eenmanszaak is a Dutch sole proprietorship: one owner, no separate legal entity, profit taxed as the owner’s income. How it is taxed in 2026, with a worked example.
The KOR (kleineondernemersregeling) is the Dutch small business scheme: below €20,000 turnover a year you charge no VAT and reclaim none.
Omzetbelasting is the official Dutch name for VAT, usually called btw. The rates, the quarterly return and a worked example for a freelancer.
The zelfstandigenaftrek is the self-employed deduction: €1,200 off your profit in 2026 if you work at least 1,225 hours on your business, plus €2,123 startersaftrek for starters.
The urencriterium is the hours criterion: work at least 1,225 hours a year on your business to get the zelfstandigenaftrek and startersaftrek.
KVK (Kamer van Koophandel) is the Netherlands Chamber of Commerce, which keeps the business register. What registration gives you, and where the KVK number goes.
A Dutch business has two VAT numbers: the VAT ID (btw-id) for invoices and your website, and the VAT tax number (omzetbelastingnummer) for the Belastingdienst only.