How to register as a ZZP'er (freelancer) in the Netherlands
7 min read
ZZP stands for zelfstandige zonder personeel — a self-employed person without staff. It is not a legal form in itself: almost every ZZP'er registers an eenmanszaak (sole trader), which is the simplest and cheapest way to work for yourself in the Netherlands.
Registration happens at the KVK (Kamer van Koophandel, the Chamber of Commerce). The appointment takes about twenty minutes and your business exists the moment it ends.
1. Check that you may work here
EU, EEA and Swiss nationals can start a business freely. Non-EU nationals need a residence permit that allows self-employment — for example a permit as a self-employed entrepreneur, an orientation year permit, a partner permit, or a DAFT permit for US citizens. Your permit is checked at registration, so bring it.
2. Register in the BRP first
You need a Dutch address in the Personal Records Database (BRP) and a BSN (citizen service number) before the KVK will register you. Make the municipality appointment as early as you can; in the big cities the wait can be several weeks and everything else depends on it.
3. Book the KVK appointment
You fill in the registration form online and then confirm it in person (or by video, depending on the office). Bring the following:
- A valid passport or ID card (a driving licence is not accepted).
- Your BSN and the address where you are registered.
- Your trade name and a short description of your activity — this becomes your SBI code.
- The one-off registration fee, payable by card.
4. Your KVK number and VAT numbers
You leave with a KVK number immediately. The Belastingdienst then sends two things by post, usually within two weeks: your btw-identificatienummer (the VAT ID you print on invoices and on your website) and your omzetbelastingnummer (the internal number you use to file returns). They look similar but are not interchangeable — never put the internal one on an invoice.
You will also be asked how often you must file VAT returns. Quarterly is the default for new freelancers.
5. Set yourself up properly in week one
A few decisions in the first days save a lot of repair work later.
- Open a separate business bank account so private and business money never mix.
- Start recording revenue and costs from your very first euro — you must keep records for seven years.
- Put roughly 30–40% of every payment aside for income tax and ZVW, and keep VAT you collect in a separate pot.
- Track your hours if you want the self-employed deduction: you need 1,225 hours in the year.
- Check whether the small business VAT scheme (KOR) suits you — see the quarterly VAT guide.
Frequently asked questions
- Do I need a minimum number of clients?
- There is no hard rule, but working almost exclusively for one client, under their instruction and with fixed hours, looks like employment (schijnzelfstandigheid). The tax office is actively enforcing this again, so spread your client base where you can.
- Can I keep a job while freelancing?
- Yes. Salary and profit are added together in box 1. Check your employment contract for a side-activity clause, and remember that hours worked in your job do not count towards the 1,225-hour criterion.