Starting as a freelancer in the Netherlands: the complete checklist

Starting as a freelancer in the Netherlands is not complicated, but it does require you to tick a series of boxes in the right order. This checklist walks you through every step, from your first business idea to sending your first invoice.

Before you register: the groundwork#

• Define your service or product
• Write a rough business plan or outline of your idea
• Decide on your legal form (eenmanszaak vs BV)
• Choose your business name and SBI activity code
• Estimate your first-year costs and income

You don't need a polished business plan to start, but a clear one-page summary of who you serve, what you sell, and how you'll earn helps you stay focused. More detail in writing a business plan.

Step 1: Choose your legal form#

The first real decision is whether to run as an eenmanszaak (sole proprietorship) or a BV (private company).

For most starters: eenmanszaak. You're personally liable, but the paperwork is minimal and you get entrepreneur tax deductions that save you thousands per year. A BV makes sense only if your profit will exceed roughly €90,000–€100,000 annually or if liability is a major concern.

Read Eenmanszaak or BV? Choosing your legal form for a full breakdown.

Step 2: Register with the KVK#

Once you know your form, register with the KVK (Chamber of Commerce).

You'll book an appointment online (or in person at a KVK office), bring proof of identity and address, pay the fee, and declare your business name and main SBI activity. The KVK sends you a certificate and your business registration number — and the Belastingdienst will automatically issue your BTW-id within about two weeks.

Full walkthrough: Registering with the KVK (Chamber of Commerce).

Step 3: Get your BTW-id#

You don't apply separately — it's automatic. After your KVK registration, the Belastingdienst sends your BTW-id (VAT number) to you by post. You'll use it on every invoice and VAT return.

If you need it urgently, check Getting your BTW-id for how to access it via Mijn Belastingdienst.

Step 4: Open a business bank account#

Not legally required for an eenmanszaak, but strongly recommended. A separate account makes bookkeeping infinitely cleaner and looks professional to clients.

Most major Dutch banks (ING, ABN AMRO, Bunq, Wise) offer freelancer-friendly accounts starting from €0–€10 per month. Read Do you need a business bank account? for the checklist.

Step 5: Set up your bookkeeping#

Start simple, but start now. You'll be filing quarterly VAT returns and an annual income tax return — both need clean administration behind them.

Your bookkeeping needs to track:

• Invoices (every sale, with date, amount, VAT rate, customer details)
• Expenses (every business purchase, with date, amount, VAT, category)
• Receipts (proof of every transaction)

Many freelancers use accounting software (ZZP Belasting, Wave, Moneybird, or Exact Online). A spreadsheet is fine to start, but software scales better. Read Setting up your bookkeeping from day one for the full picture.

Step 6: Understand your tax obligations#

As a freelancer you'll file:

• Quarterly VAT returns by the end of the month after each quarter (Apr 30, Jul 31, Oct 31, Jan 31)
• An annual income tax return by 1 May (filing window: 1 March – 1 May)

The VAT return tells the tax office how much BTW you charged and how much you can reclaim. Your income tax return reports your profit and the deductions you're eligible for. Both are mandatory, even if you owe nothing.

Linked reading: How to file a BTW (VAT) return and Income tax for the self-employed.

Step 7: Secure essential insurance#

Most freelancers need:

• Health insurance (mandatory; includes Zvw contribution)
• Disability insurance (AOV) (strongly advised; protects your income if you can't work)
• Professional liability insurance (if you give advice or design work; often required by clients)

If you work on-site or with physical goods, add general liability (AVB).

Start here: Which insurances do you really need?

Step 8: Send your first invoice#

Once you have a client, you're ready to invoice. Every invoice must include:

• Your name, address, and BTW-id
• Invoice number (sequential)
• Date and payment due date
• Description of work
• Amount and VAT (or a note if you're VAT-exempt)

There are no other surprises. More detail: Invoice requirements: what must be on every invoice.

Checklist: your first week as a freelancer#

• Decide on eenmanszaak or BV
• Book KVK appointment (or register online)
• Attend KVK appointment and pay the fee
• Wait for KVK certificate and registration number
• Open a business bank account
• Set up a bookkeeping system (spreadsheet or software)
• Research and book an insurance appointment
• Send your first test invoice to yourself to check the format

Frequently asked questions#

Starting as a freelancer is a series of small, manageable tasks. Each one is straightforward, and together they give you a clean, compliant foundation. ZZP Belasting automates the hardest part — the bookkeeping and tax forecasts that come after — so you can focus on the work itself.

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