How to start as a freelancer in NL
Set yourself up as a self-employed freelancer (zzp'er) in the Netherlands, including registration, tax and insurance.
- Who it's for
- Anyone who wants to work for themselves as a freelancer or sole trader
- Time
- 1–2 weeks
- Steps
- 5 steps
- Last reviewed
- 1 September 2026
“Last reviewed” means this guide was checked against its official sources on that date.
Source-linked · AI-assisted research · Human-reviewedHow we check thisHide
Every step links to the official Dutch authority it was checked against, and we prefer the authority's own page over anyone writing about it. Research tools, including AI, help us find those sources, compare them, structure what they say and draft the text. Nothing publishes on its own: a person checks every claim against the authority, can change or reject the page, and publishes it. The review date is when this guide was last checked against its sources.
Overview
What you're trying to do
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.
Prerequisites
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.
Step by step
Your recipe
- 1
Check your right to be self-employed
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".
Find your self-employed residence routeDo this: Check your permit allows self-employment before registering.
Cost€423 in 2026 to apply for a residence permit for a self-employed person, if you need one.
Common mistake: Freelancing on a permit that forbids self-employment risks your residence right.
- 2
Register with KVK
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.
Do this: Register your business with KVK.
Cost€85.15 one-off for a new registration in 2026.
Official source
KVK · Register your business - 3
Set up VAT (BTW) administration
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.
Do this: Choose bookkeeping software and start tracking income, expenses and VAT.
Common mistake: Skipping VAT returns leads to fines even if you owe little.
Official source
Business.gov.nl · VAT for businesses in the Netherlands - 4
Arrange insurance
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.
Do this: Compare and take out liability and disability cover.
CostVaries by profession and cover.
Official source
Business.gov.nl · Insurance for self-employed professionals - 5
Send your first invoice
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.
Do this: Send a compliant invoice and keep a copy for your bookkeeping.
Official source
Belastingdienst · Invoice requirements
Checklist
Documents you may need
- Valid ID
- Residence permit (if applicable)
- Business address
- Proof of professional qualifications if relevant
What you might pay
Costs
- KVK registration: €85.15 one-off (2026)
- Accounting/bookkeeping software or service varies
- Professional liability or disability insurance varies
How long it takes
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.
Verify before you act
Official sources
Requirements depend on your situation. Check the latest requirements with the relevant authority.
Avoid these
Common mistakes
- Not registering with KVK because you're 'just freelancing'
- Ignoring VAT (BTW) obligations from your first invoice
- Mixing personal and business income in one account
After this
What happens next
- 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
Where to go next
Not sure what to focus on next?
The free Activation Scan helps you identify one practical next step based on what is happening now.
Keep going
Related how-tos
How to start a business in NL
Register a new business in the Netherlands, from choosing a legal structure to signing up with the Chamber of Commerce and the tax authority.
How to file your tax return in NL
File the Dutch income tax return (aangifte inkomstenbelasting) with the Belastingdienst, and work out which return applies to you: the standard return, the M return for your migration year, or the C return for non-residents.
How to get Dutch basic health insurance in NL
Take out the compulsory Dutch basic health insurance (basisverzekering) within four months of your obligation starting, so cover is backdated instead of lost.
How to change employer as a highly skilled migrant in NL
Change to a new recognised-sponsor employer while keeping a valid highly skilled migrant residence permit and continuing to meet the permit conditions.
How to manage VAT and recurring business admin in NL
Keep Dutch business VAT and admin under control: maintain records, issue invoices, file and pay returns, handle ICP, correct errors and close the year cleanly.
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