Subcontracting and teaming up with other freelancers

When you're a freelancer, one of the most natural ways to grow your income—or to take on larger projects—is to work with other freelancers or for a client as a subcontractor. But subcontracting and collaboration come with their own tax and legal rules. Invoice correctly, respect liability chains, and you're fine. Get it wrong, and you could face backdated tax claims or, worse, be reclassified as a false self-employed person (schijnzelfstandige). This guide walks you through the practical and fiscal rules of working together.

When you are a subcontractor vs when you collaborate#

The distinction matters for tax purposes:

For this guide, we focus on subcontracting and informal collaboration. Partnership structures are covered in working together in a VOF.

Invoicing as a subcontractor: who invoices whom?#

The chain is simple: you invoice the contractor who hired you, not the end client. This is called a ketenaansprakelijkheid (chain responsibility) in Dutch law.

Your invoice to the contractor#

Your invoice to the contractor looks like any other invoice:

• Your name, address, KVK and BTW-id
• The contractor's name, address, and KVK/BTW-id
• A clear description of the work: "Subcontracting services for [Project Name]" or "Development work — phase 2"
• The agreed fee
• The correct VAT rate (almost always 21% for B2B services to another Dutch business)
• Your payment terms and bank details

Why you don't invoice the end client directly#

Even if you know who the end client is, you do not invoice them. The contractor is your customer, and they handle the relationship with the end client. If you invoice the end client directly, you may be seen as bypassing the contractor, which can:

• Break the subcontracting agreement
• Create tax and liability confusion
• Open you to claims that you're competing with the contractor

Stick to the agreement and invoice only the party that hired you.

Collaboration: both freelancers invoice the client#

If you and another freelancer are collaborating as equals—say, you provide design and they provide copywriting for the same project—you may both invoice the end client directly. This is common for one-off projects.

In this case:

• You each invoice the client for your own work
• You are each responsible for your own taxes, VAT, and payment terms
• There is no "chain responsibility" because you are both direct service providers

Document your collaboration with a simple email or agreement stating:

• Who does what
• What fee each of you charges
• How you split any shared costs (e.g., software licenses used for the project)
• Whether one of you is responsible for client communication or project management

Chain responsibility (ketenaansprakelijkheid)#

The Dutch tax office holds contractors responsible for the contractors in their chain. This is called chain responsibility.

What does this mean for you?#

If you're a subcontractor, you benefit: the contractor is responsible for paying the VAT they invoice the end client. You're in a lower-risk position.

If you're a contractor hiring subcontractors, you take on responsibility:

• If a subcontractor doesn't pay their VAT, the Belastingdienst can pursue you
• You may need to verify that subcontractors are properly registered (a valid KVK and BTW-id)
• Keep copies of invoices and payment confirmations

How to stay safe in the chain#

As a contractor using subcontractors:

• Keep invoices from each subcontractor showing their KVK/BTW-id
• Verify they have an active registration (you can check the KVK website)
• Pay invoices on time so there's a clear audit trail
• Document what work they did (for your own records and the tax office)

As a subcontractor:

• Ensure your own KVK and BTW-id are always current
• Pay your VAT on time every quarter
• Keep records of all invoices you issue and receive
• Communicate clearly in writing about the scope of work

Avoiding the false self-employment (DBA) trap#

The Wet DBA (false self-employment law) is designed to stop employers from hiring freelancers to avoid labour and social-security costs. But it also catches some genuine subcontracting relationships. Here's how to stay on the right side:

How to stay independent#

• Diversify clients: Work for more than one contractor. Even if one is 80% of your income, the others matter for proof of independence.
• Control your work: Choose your own hours, tools, and methods. If the contractor insists on specific equipment or presence, you're closer to employment.
• Use a contract: Have a written subcontracting agreement that spells out the scope of work, payment terms, and that you are an independent contractor. Our guide to terms and conditions covers what should be in yours.
• Invoice regularly: Issue invoices for each phase or month of work, not a lump sum at the end. Regular invoicing is a sign of genuine independence.
• Keep your own records: Maintain your own admin, bookkeeping, and tax filings. Don't let the contractor handle your invoicing or accounting.

Subcontracting and the 1,225-hour criterion#

If you claim the zelfstandigenaftrek (self-employed deduction), you must meet the 1,225-hour criterion — meaning you must genuinely work that many hours annually on your zzp activities.

Subcontracting counts toward this total. So if you log 800 hours as a subcontractor and 500 hours on your own freelance work, you meet the criterion.

Keep time records for any work you do as a subcontractor. Simple spreadsheets or timesheets are enough; the tax office just needs to see that the hours add up.

Learn more in our guide to the 1,225-hour rule explained.

Invoicing and collaboration best practices#

When you collaborate with other freelancers:

1. Agree in writing — even an email confirming who does what and who invoices whom is better than nothing
2. Use clear invoices — describe your portion of the work; don't lump everything under a vague "collaboration" line
3. Communicate about VAT — confirm the VAT rate and whether reverse charge applies (if the client is in another EU country)
4. Set payment terms upfront — e.g., "Net 30," not vague promises
5. Document shared costs — if you both buy software or materials for the project, agree on how to split it (and invoice accordingly)

Read our full guide on how to make a professional invoice for more detail.

Frequently asked questions#

Key takeaways#

• As a subcontractor, invoice the contractor who hired you, not the end client.
• As a collaborator, invoice the client directly if you're working as an equal partner.
• Chain responsibility means contractors are accountable for their subcontractors' VAT. Stay registered and pay on time.
• Avoid the DBA trap by diversifying clients, controlling your work, using a written contract, and invoicing regularly.
• Document everything — contracts, invoices, time records, and agreements.

Whether you're just starting out as a freelancer or scaling by bringing in other professionals, subcontracting and collaboration unlock new opportunities. The key is staying organized, communicating clearly, and keeping your independence alive.

Ready to streamline your invoicing and admin? ZZP Belasting makes it easy to track invoices across multiple clients and collaborators, so you never lose sight of who owes you what.

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