{
  "schema_version": "1.2",
  "type": "howto_guide",
  "slug": "start-freelancing",
  "canonical_url": "https://howtoin.nl/start-freelancing",
  "representations": {
    "html": "https://howtoin.nl/start-freelancing",
    "json": "https://howtoin.nl/content/guides/start-freelancing.json",
    "markdown": "https://howtoin.nl/md/start-freelancing.md"
  },
  "title": "How to start as a freelancer in NL",
  "short_title": "start as a freelancer",
  "summary": "Set yourself up as a self-employed freelancer (zzp'er) in the Netherlands, including registration, tax and insurance.",
  "themes": [
    "Work",
    "Business"
  ],
  "keywords": [
    "freelancer",
    "zzp",
    "self-employed",
    "sole trader",
    "eenmanszaak",
    "independent contractor",
    "btw",
    "vat",
    "chamber of commerce"
  ],
  "audience": "Anyone who wants to work for themselves as a freelancer or sole trader",
  "last_reviewed": "2026-09-01",
  "estimated_time": "1–2 weeks",
  "intro": "Freelancing in the Netherlands means registering as a business (usually a sole proprietorship, eenmanszaak) with KVK, arranging VAT (BTW) administration, and thinking about insurance and pension. Non-EU/EEA nationals need a residence permit that allows self-employment.",
  "before_you_start": "Freelancing means you are a business, not just a person who invoices. You are personally liable for an eenmanszaak. If you're a non-EU/EEA national, your residence permit must allow self-employment, and requirements depend on your situation. Check the latest requirements with IND.",
  "timing": "You can register with KVK from 1 week before you start your business activities, and no later than 1 week after you start. You must visit a KVK office in person by appointment and bring valid proof of identity, and you receive your KVK number during that visit. KVK passes your details to the Netherlands Tax Administration, which sends your VAT identification number and VAT tax number by post, usually within 2 weeks. Tax and administration setup may take longer.",
  "authorities": [
    "belastingdienst",
    "business-gov-nl",
    "kvk"
  ],
  "sources": [
    {
      "authority_id": "business-gov-nl",
      "organisation": "Business.gov.nl",
      "url": "https://business.gov.nl/starting-your-business/starting-as-a-self-employed-professional/get-started-as-a-freelancer-or-zzper/",
      "label": "Get started as a freelancer or zzp'er"
    },
    {
      "authority_id": "business-gov-nl",
      "organisation": "Business.gov.nl",
      "url": "https://business.gov.nl/regulations/vat/",
      "label": "VAT for businesses in the Netherlands"
    },
    {
      "authority_id": "business-gov-nl",
      "organisation": "Business.gov.nl",
      "url": "https://business.gov.nl/regulations/self-employed-professionals-insurances/",
      "label": "Insurance for self-employed professionals"
    }
  ],
  "steps": [
    {
      "number": 1,
      "id": "step-1",
      "anchor": "#step-1",
      "url": "https://howtoin.nl/start-freelancing#step-1",
      "title": "Check your right to be self-employed",
      "description": "Nationals of the European Economic Area (EEA) and Switzerland are free to come and work in the Netherlands as self-employed professionals. Other nationals need a residence permit for a self-employed person, a residence permit that endorses permission to work as a self-employed person, or a residence permit endorsed \"No employment restrictions. No work permit required\".",
      "action": "Check your permit allows self-employment before registering.",
      "cost": {
        "text": "€423 in 2026 to apply for a residence permit for a self-employed person, if you need one.",
        "amount_eur": 423
      },
      "warning": "Freelancing on a permit that forbids self-employment risks your residence right.",
      "source": {
        "authority_id": "business-gov-nl",
        "organisation": "Business.gov.nl",
        "url": "https://business.gov.nl/regulations/work-permit-self-employed-professionals/",
        "label": "Permits for foreign self-employed professionals or freelancers"
      }
    },
    {
      "number": 2,
      "id": "step-2",
      "anchor": "#step-2",
      "url": "https://howtoin.nl/start-freelancing#step-2",
      "title": "Register with KVK",
      "description": "Register your sole proprietorship (eenmanszaak) with KVK if that is the right structure for your work. KVK registers the business and shares relevant details with the tax authority.",
      "action": "Register your business with KVK.",
      "cost": {
        "text": "€85.15 one-off for a new registration in 2026.",
        "amount_eur": 85.15
      },
      "source": {
        "authority_id": "kvk",
        "organisation": "KVK",
        "url": "https://www.kvk.nl/en/registration/",
        "label": "Register your business"
      }
    },
    {
      "number": 3,
      "id": "step-3",
      "anchor": "#step-3",
      "url": "https://howtoin.nl/start-freelancing#step-3",
      "title": "Set up VAT (BTW) administration",
      "description": "From your first invoice you must track VAT, charge it where required, and file VAT returns. The Tax Administration tells you whether you file each month, each quarter or each year, and the most common frequency is quarterly. If your turnover is at most €20,000 per calendar year (2026), you can apply for the small businesses scheme (KOR) at least 4 weeks before the return period starts, and you then charge your customers no VAT and in most cases file no VAT returns.",
      "action": "Choose bookkeeping software and start tracking income, expenses and VAT.",
      "warning": "Skipping VAT returns leads to fines even if you owe little.",
      "source": {
        "authority_id": "business-gov-nl",
        "organisation": "Business.gov.nl",
        "url": "https://business.gov.nl/regulations/vat/",
        "label": "VAT for businesses in the Netherlands"
      }
    },
    {
      "number": 4,
      "id": "step-4",
      "anchor": "#step-4",
      "url": "https://howtoin.nl/start-freelancing#step-4",
      "title": "Arrange insurance",
      "description": "Consider professional liability (BAV) and disability insurance. As a self-employed person you are not covered by the employee insurance schemes, so both are voluntary. Disability insurance is not currently mandatory for entrepreneurs. The government is working on legislation to make disability insurance (AOV) mandatory, and that legislation is expected to come into force in 2030. If your mandatory employee insurance through work or benefits ended less than 13 weeks ago, you can instead apply for voluntary insurance with UWV.",
      "action": "Compare and take out liability and disability cover.",
      "cost": {
        "text": "Varies by profession and cover."
      },
      "source": {
        "authority_id": "business-gov-nl",
        "organisation": "Business.gov.nl",
        "url": "https://business.gov.nl/regulations/self-employed-professionals-insurances/",
        "label": "Insurance for self-employed professionals"
      }
    },
    {
      "number": 5,
      "id": "step-5",
      "anchor": "#step-5",
      "url": "https://howtoin.nl/start-freelancing#step-5",
      "title": "Send your first invoice",
      "description": "Invoice with your VAT identification number (btw-id), your KVK number, an invoice date, a sequential invoice number, and the correct BTW rate and amount. Send the invoice no later than the 15th day of the month following the month in which you supplied the service or product. Keep invoices for 7 years, or 10 years for invoices relating to immovable property. Keep personal and business money separate.",
      "action": "Send a compliant invoice and keep a copy for your bookkeeping.",
      "source": {
        "authority_id": "belastingdienst",
        "organisation": "Belastingdienst",
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/vat_administration/invoice_requirements",
        "label": "Invoice requirements"
      }
    }
  ],
  "documents": [
    "Valid ID",
    "Residence permit (if applicable)",
    "Business address",
    "Proof of professional qualifications if relevant"
  ],
  "costs": [
    {
      "text": "KVK registration: €85.15 one-off (2026)",
      "amount_eur": 85.15
    },
    {
      "text": "Accounting/bookkeeping software or service varies"
    },
    {
      "text": "Professional liability or disability insurance varies"
    }
  ],
  "warnings": [
    {
      "kind": "common_mistake",
      "text": "Not registering with KVK because you're 'just freelancing'"
    },
    {
      "kind": "common_mistake",
      "text": "Ignoring VAT (BTW) obligations from your first invoice"
    },
    {
      "kind": "common_mistake",
      "text": "Mixing personal and business income in one account"
    },
    {
      "kind": "step_warning",
      "step": 1,
      "text": "Freelancing on a permit that forbids self-employment risks your residence right."
    },
    {
      "kind": "step_warning",
      "step": 2,
      "text": "Skipping VAT returns leads to fines even if you owe little."
    }
  ],
  "operational": {
    "costs": [
      {
        "type": "registration_fee",
        "amount": 85.15,
        "currency": "EUR",
        "qualifier": "exact",
        "frequency": "one_off",
        "year": 2026,
        "applies_to": "step-2",
        "text": "€85.15 one-off for a new registration in 2026.",
        "source_url": "https://www.kvk.nl/en/registration/",
        "authority_id": "kvk"
      }
    ],
    "unresolved": {
      "costs": 5,
      "time": 0
    }
  },
  "validity": {
    "type": "time_bound_fact_registry",
    "earliest_effective_from": "2026-01-01",
    "earliest_expiry": "2026-12-31",
    "claim_years": [
      2026
    ],
    "review_owner_role": "HowToIn editorial and release owner",
    "facts": [
      {
        "id": "tb-2026-start-freelancing-costs-0-59",
        "claim_year": 2026,
        "effective_from": "2026-01-01",
        "effective_to": "2026-12-31",
        "consumer": {
          "kind": "guide",
          "guide_slug": "start-freelancing",
          "path": "costs[0]"
        },
        "sources": [
          {
            "organisation": "Business.gov.nl",
            "url": "https://business.gov.nl/starting-your-business/starting-as-a-self-employed-professional/get-started-as-a-freelancer-or-zzper/",
            "label": "Get started as a freelancer or zzp'er"
          },
          {
            "organisation": "Business.gov.nl",
            "url": "https://business.gov.nl/regulations/vat/",
            "label": "VAT for businesses in the Netherlands"
          },
          {
            "organisation": "Business.gov.nl",
            "url": "https://business.gov.nl/regulations/self-employed-professionals-insurances/",
            "label": "Insurance for self-employed professionals"
          }
        ]
      },
      {
        "id": "tb-2026-start-freelancing-step-1-cost-61",
        "claim_year": 2026,
        "effective_from": "2026-01-01",
        "effective_to": "2026-12-31",
        "consumer": {
          "kind": "guide_step",
          "guide_slug": "start-freelancing",
          "step_order": 1,
          "path": "cost"
        },
        "sources": [
          {
            "organisation": "Business.gov.nl",
            "url": "https://business.gov.nl/regulations/work-permit-self-employed-professionals/",
            "label": "Permits for foreign self-employed professionals or freelancers"
          }
        ]
      },
      {
        "id": "tb-2026-start-freelancing-step-2-cost-62",
        "claim_year": 2026,
        "effective_from": "2026-01-01",
        "effective_to": "2026-12-31",
        "consumer": {
          "kind": "guide_step",
          "guide_slug": "start-freelancing",
          "step_order": 2,
          "path": "cost"
        },
        "sources": [
          {
            "organisation": "KVK",
            "url": "https://www.kvk.nl/en/registration/",
            "label": "Register your business"
          }
        ]
      },
      {
        "id": "tb-2026-start-freelancing-step-3-description-63",
        "claim_year": 2026,
        "effective_from": "2026-01-01",
        "effective_to": "2026-12-31",
        "consumer": {
          "kind": "guide_step",
          "guide_slug": "start-freelancing",
          "step_order": 3,
          "path": "description"
        },
        "sources": [
          {
            "organisation": "Business.gov.nl",
            "url": "https://business.gov.nl/regulations/vat/",
            "label": "VAT for businesses in the Netherlands"
          }
        ]
      }
    ]
  },
  "next_steps": [
    "Set up invoicing and bookkeeping",
    "Check with each client whether the DBA Act applies, as client and self-employed professional must assess this jointly",
    "Consider disability and liability insurance"
  ],
  "related_guides": [
    "start-a-business",
    "file-your-tax-return",
    "get-health-insurance",
    "change-employer",
    "manage-vat-and-business-admin"
  ],
  "publisher": {
    "name": "How to in NL",
    "url": "https://howtoin.nl",
    "relationship": "publisher",
    "parent": {
      "name": "Flux Forward",
      "url": "https://fluxforward.world"
    }
  }
}