The steps to work for yourself in the Netherlands as an international: your right to work, BSN, KVK registration, VAT numbers, bank account, insurance, tax deductions and records.
EU, EEA and Swiss citizens can work as freelancers in the Netherlands. If you have another nationality, check that your residence permit allows self-employment; some permits state that work is freely allowed, others do not. US and Japanese citizens can apply for a residence permit as self-employed under the Dutch-American (DAFT) or Dutch-Japanese treaty. When in doubt, check with the IND.
Your citizen service number (BSN) is needed for almost everything, including registering your business. You receive it when you register at your municipality.
Most freelancers start as a sole proprietorship (eenmanszaak). You register online at kvk.nl and usually confirm your identity at a short appointment at a KVK office. You choose a trade name, describe your activities and pay a one-off fee; check kvk.nl for the current amount. You receive your KVK number straight away.
After registration the Belastingdienst sends you a VAT ID for your invoices and a VAT tax number for your returns, usually within about two weeks. From then on you add VAT to your invoices and file a return every quarter, unless you choose the KOR small business scheme.
It is not legally required for a sole proprietorship, but a separate account keeps business and private money apart, makes your administration easier and looks more professional to clients.
Basic health insurance is compulsory for residents. As a freelancer, consider professional or general liability insurance, and think about disability insurance, because as self-employed you are not covered through an employer.
Your profit is taxed through your yearly income tax return. If you work at least 1,225 hours a year on your business (the hours criterion, urencriterium), you can qualify for the self-employed deduction (zelfstandigenaftrek), and in your first years for the starters deduction. Keep a simple log of your hours. An accountant can tell you what applies to you.
Send proper invoices with sequential numbers, keep every receipt and purchase invoice, and keep your records for 7 years. Set money aside for VAT and income tax as soon as you get paid. With FaturaPro you can invoice in English, scan receipts, see your VAT per quarter and give your accountant view-only access to everything.
It is not required for a sole proprietorship, but it is strongly recommended to keep business and private money apart.
Usually about two weeks after your KVK registration; the Belastingdienst sends it by post.
Yes. The app works in English, Dutch, French, Spanish and Arabic, and you choose the language of each invoice.
Yes. Add your accountant to your team with view-only access: they see invoices, expenses and receipts, but cannot change anything.
Use the official guidance for the rules or technical profile that applies to your transaction.