How do you start as a zzp'er (freelancer) in the Netherlands?

Step by step

• Register with the KVK, from one week before you start until one week after. How registering works.
• Wait for your numbers. Within about ten working days the Belastingdienst sends your btw-id and your omzetbelastingnummer. What each number is for.
• Decide on the KOR, the small business scheme, before you send your first invoices. With the KOR you do not charge VAT. More about the KOR (in Dutch).
• Start your bookkeeping on day one: keep every receipt and invoice, and keep track of your hours and business trips.
• File your VAT return for every period, even if you sold nothing. Your first VAT return.
• File your income tax return in the spring after each year, and set money aside for it during the year.

Eenmanszaak or BV?

Almost every starting zzp'er chooses an eenmanszaak: you register it in one go, with little paperwork. You and your business are one: the profit is your income, and you are personally liable for its debts. A BV is a separate legal entity that you set up through a notary; it is usually only worth it once your profit is higher.

Entrepreneur for income tax

Being registered with the KVK does not automatically make you an entrepreneur for income tax. The Belastingdienst decides that, for example based on the number of customers, your profit and your risk. Only then do you get the deductions for entrepreneurs, such as the zelfstandigenaftrek; for that you also have to meet the hours criterion (in Dutch).