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Register as a Freelancer in the Netherlands (2026 Guide)

7 October 2026 · 11 min read

Registering as a freelancer in the Netherlands comes down to one KVK (Chamber of Commerce) appointment and about two weeks of waiting for post. The full route:

  1. Get a BSN (citizen service number) and a DigiD login.
  2. Choose your legal form. For almost everyone working alone, that is an eenmanszaak.
  3. Fill in the KVK registration form online and book an appointment.
  4. Go to the appointment, pay €85.15 (2026 fee) and leave with your KVK number.
  5. Wait for the Belastingdienst (Dutch tax authority) to post your two BTW (Dutch VAT) numbers.
  6. Decide on the KOR, open a separate account, sort out insurance and send your first invoice.

Why almost everyone starts with an eenmanszaak

An eenmanszaak (sole proprietorship) is you, trading under a business name. There is no notary and no minimum capital, and the only fixed cost is the KVK fee. KVK calls it the most common legal structure, and it is the form that gives you the entrepreneur deductions in your income tax. The trade-off is liability: business debts are your personal debts.

A VOF (general partnership) is the same idea for two or more people working together, and each partner can be held liable for the partnership's debts. A BV (private limited company) is a separate legal entity, set up through a notary, with its own corporate tax return and annual accounts. It shields your personal assets better, but it costs more to run and only starts to pay off at higher profits. Have an accountant run your numbers before going that way.

You can only have one eenmanszaak, but it can carry several trade names and activities. If you later add a photography sideline to your design work, you add an activity in My KVK rather than registering again.

One check before you commit: if you plan to work for a single client, on their schedule, for months on end, the law may see you as their employee. KVK points to the Belastingdienst's employment check (in Dutch) for exactly this. Run it before you sign a long single-client contract.

What you need before you register

A BSN and DigiD. The online form for an eenmanszaak only opens with DigiD or a European eID, and you need a BSN to apply for DigiD. If you have just moved here, you get a BSN when you register your address with your municipality. If you live abroad, KVK says to register with the RNI (Non-Residents Records Database) first, which gives you a BSN straight away. Sort this out first. Nothing else moves without it.

A Dutch address. KVK can only register your business at a Dutch visiting address, unless you live in a border area and have real business activity here. The address must be correct in the BRP and BAG registers, or KVK cannot register you. If your business address is not your home, bring proof that you may use it.

A business name. Search the Business Register for names close to yours, especially in your own sector. Your own name works fine as a trade name, and many freelancers use it.

A description of what you do. The form asks for your activities, which become your SBI code (the Dutch activity classification). Write what you actually do in concrete terms, such as "UX design and front-end development for web shops" rather than "consultancy". You can register several activities, and at the appointment a KVK employee goes through the form with you.

The KVK appointment

Booking. Log in with DigiD, complete the form (it is in Dutch; Form 1 shows the same questions in English and Dutch), then book a slot at any KVK office in the country, up to 8 weeks ahead. Register within one week before or one week after the day you start. You can go up to 3 months early, in which case your KVK number arrives by post in the week of your start date.

What to bring. A valid proof of identity, the completed form printed and signed, and anything listed in your confirmation email, such as proof you may use the business address. Read that email properly. It is tailored to your form.

What happens. An employee goes through your form with you, checks your identity and registers the business. You usually walk out with your KVK number. The registration fee is €85.15 in 2026. It is indexed every January and it is tax-deductible. The invoice comes by email from factuur@kvk.nl. You can also order a certified Business Register extract on the spot, which some banks ask for.

The part that catches people out: your address. The Business Register is public, and the public details include your visiting address, postal address, email and website. If you work from your kitchen table and register your home as the business address, anyone can look it up. As an eenmanszaak you can have the visiting address shielded from the public register. Decide this before the appointment, not after the first stranger rings the bell.

A typical appointment goes like this. The employee asks you to describe what you plan to do. Say you offer content writing, social media management and website design: all three can be registered as activities under one business, and the employee helps you pick the closest descriptions. This is also the moment to say that you want your home address shielded from the public register.

What arrives afterwards, and when

When What From
At the appointment Your KVK number KVK
Shortly after Invoice for €85.15 by email, from factuur@kvk.nl KVK
Within 2 weeks of your start date Letter about your registration for BTW, with your two BTW numbers Belastingdienst
In the days after registering Offers, "listing renewals" and invoice-like letters from directories Third parties: do not sign or pay
Before the end of your first return period A letter telling you when your BTW return and payment are due Belastingdienst

KVK says you do not need to register with the Belastingdienst yourself; they pass on your details, and you should hear from the tax office within 2 weeks of your start date. Nothing after two weeks? Call the BelastingTelefoon on 0800 0543.

The directory letters are a known problem. Business.gov.nl describes acquisition fraud in detail: you are asked to "check your details" and sign, and the signature turns out to be a contract. The only payment KVK asks of a new eenmanszaak is the registration fee.

Your two BTW numbers

The Belastingdienst decides whether you are an entrepreneur for BTW and then sends two numbers:

  • The BTW identification number (btw-id). For an eenmanszaak it is NL, 9 digits, the letter B and 2 digits: 14 characters in all. It goes on your invoices and your website, and it is what EU clients check.
  • The omzetbelastingnummer (VAT tax number). You use it only in contact with the Belastingdienst. For an eenmanszaak it is built from your BSN, so do not give it to clients.

Both are visible once you log in to Mijn Belastingdienst Zakelijk (the business tax portal) with your DigiD. Check them against the letter the first time you log in.

The KOR: decide early

The KOR (small businesses scheme) lets you skip BTW entirely if your turnover stays at or below €20,000 per calendar year. You charge no BTW, file no returns, and cannot reclaim BTW on your costs. You apply in Mijn Belastingdienst Zakelijk at least 4 weeks before the next return period starts.

Whether it pays depends almost entirely on who your clients are. Take an illustrator expecting €18,000 of turnover in 2026 who buys a €2,000 laptop, plus €420 BTW.

  • Her clients are consumers. Without the KOR, if her prices stay the same, €18,000 now includes BTW: 18,000 × 21/121 = €3,123.97. She reclaims the €420 on the laptop, so she pays the Belastingdienst €2,703.97. With the KOR she keeps the full €18,000 and loses the €420 reclaim. The KOR leaves her €2,703.97 better off.
  • Her clients are businesses. They reclaim any BTW she charges, so she can bill €18,000 plus €3,780 BTW, pay over €3,360 and keep €18,000. With the KOR she bills €18,000 and cannot reclaim the €420. The KOR costs her €420, in exchange for not filing four returns.

Since 1 January 2025 you are no longer locked in for three years. You can leave voluntarily from the start of a return period, but after leaving you cannot rejoin for the rest of that year and the whole of the next. If your turnover passes €20,000, the invoice that crosses the line already carries BTW, and you must deregister straight away.

A separate business account

An eenmanszaak is not legally required to have a separate business account, but many banks do not allow business use of a private account. Get one anyway. Every invoice you send mixes your money with the Belastingdienst's: on a €1,000 job you bill €1,210, and €210 of it is BTW you owe. When it lands in the same account as your rent and groceries, it gets spent. The habit that saves most first-year freelancers is moving the BTW part of every payment to a separate savings pot the day it arrives, along with a slice for income tax.

Some banks ask for the KVK extract when you open a business account. If you are an American on the DAFT, a Dutch business account is not optional: see our DAFT guide.

Insurance and the things people forget

  • Dutch health insurance. Everyone who lives or works in the Netherlands must take out Dutch basic health insurance, normally within four months. A foreign policy usually does not count.
  • The income-related health care contribution. On top of your monthly premium, freelancers pay a Zvw contribution on their profit through a separate assessment: 4.85% on up to €79,409 of income in 2026. People rarely budget for it.
  • Disability insurance (AOV). Nobody insures you if you cannot work. A government bill for compulsory basic disability insurance for the self-employed (the BAZ) is before parliament, but it cannot start before 1 January 2030. Until then it is your call, and private policies are expensive, so price them early.
  • Professional liability insurance. Not required by law for most freelancers, but some clients and agencies demand it in their contracts.
  • Pension. You build up nothing automatically beyond the state AOW.
  • Records. Keep invoices, receipts, bank statements and your hours log for at least 7 years. The tax office can check that far back.

Your first 30 days

  • Set up an invoice template with your btw-id, KVK number, invoice date, a consecutive invoice number, the BTW rate, and the totals excluding and including BTW. KVK lists the full invoice requirements.
  • Log in to Mijn Belastingdienst Zakelijk and check your btw-id and your return period (most freelancers file quarterly).
  • Decide on the KOR, at least 4 weeks before the next quarter starts.
  • Open your business account and set up a separate pot for BTW and income tax.
  • Start logging your hours from day one. You need 1,225 hours in the calendar year for the self-employed deduction (zelfstandigenaftrek, €1,200 in 2026) and the starters' deduction (startersaftrek, €2,123 in 2026). Admin, acquisition and learning count, not just billable time. For 2027 the government's Belastingplan proposes cutting these to €900 and €10, with the starters' deduction gone from 2028, if parliament agrees.
  • Keep every receipt from the start, including costs you made while preparing.
  • Put your first BTW deadline in your calendar: Q1 by 30 April, Q2 by 31 July, Q3 by 31 October, Q4 by 31 January. Our plain-English BTW guide walks through a full quarter.
  • Bin anything that asks you to "confirm your company details" for a fee.

The hours log and the receipts are the two habits most people drop by March. If you would rather not keep them in a spreadsheet, Netto tracks your hours against the 1,225-hour criterion and reads receipts from a photo, including the BTW you can reclaim.

When your first quarter closes, Netto can prepare your BTW return box by box from those same invoices and receipts. You still enter the figures in the Belastingdienst portal yourself.

Questions people ask

How much does it cost to register as a freelancer in the Netherlands?

The KVK registration fee is €85.15 in 2026, paid once. It is indexed every January and is tax-deductible. Registering for BTW with the Belastingdienst is free and happens automatically.

Can I register with KVK without a BSN or DigiD?

Not for an eenmanszaak. The online form requires DigiD or a European eID, and DigiD requires a BSN. If you do not live in the Netherlands yet, register with the RNI (Non-Residents Records Database) to get a BSN first.

How long does it take to get my BTW number?

The Belastingdienst sends your btw-id and omzetbelastingnummer by post, normally within two weeks of your start date. If nothing has arrived after two weeks, call the BelastingTelefoon on 0800 0543.

Do I need to register with the Belastingdienst separately?

No. KVK passes your details to the Belastingdienst once your registration is complete.

Will my home address be public?

Your visiting address is public in the Business Register by default. As an eenmanszaak you can ask KVK to shield it.

Should I join the KOR?

It usually pays if your clients are consumers and your turnover stays at or below €20,000 a year. It usually costs you if your clients are businesses, because they reclaim BTW anyway and you lose the right to reclaim BTW on your own costs.

When do I have to register?

Between one week before and one week after you start doing business. You can visit KVK up to three months early; your KVK number then arrives by post in the week you start.

Sources

Laat de boekhouding aan Netto over.

Bonnetjes gelezen van een foto, je bank gekoppeld aan je facturen, je btw-aangifte klaargezet om zelf in te dienen.

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