In this guide
For broader self-employment context see tax filing for freelance expats, side hustle and passive income NL, and business bank ZZP.
Quick answer: To register as a ZZP you fill in the online form at KVK, make an appointment at a KVK office, pay the €85.15 registration fee and receive your KVK number; your BTW number follows by letter, normally within two weeks.
What ZZP actually is
ZZP stands for zelfstandige zonder personeel, self-employed without staff. In legal terms you usually operate as an eenmanszaak (sole proprietorship), one of the Dutch business forms alongside the VOF (general partnership) and the BV (private limited company).
You register at the KVK (Kamer van Koophandel), receive a KVK number and, if the Belastingdienst sees you as an entrepreneur for VAT, a BTW (VAT) number. You file an annual income tax return on your business profit.
Who this guide is for:
- Expats with EU/EEA/Swiss nationality, or a residence permit that allows self-employment
- People planning to invoice clients as a freelancer
- Anyone considering switching from employee to freelance
Who this guide is not for:
- Anyone setting up a BV (different process)
Before your appointment
1. Check that you may work as self-employed
EU/EEA and Swiss nationals do not need a residence permit to work in the Netherlands (IND). With another nationality, check on the IND website whether your residence permit allows self-employed work, and ask the IND if you are unsure.
2. Have a Dutch address registered
You register at your gemeente within 5 days of arrival if you come to live in the Netherlands for longer than 4 months; registration is free and gives you a BSN (Rijksoverheid). The KVK registration asks for a visiting address (bezoekadres), which is the address where your business is established, even if you receive no customers. If you do not want that address to be visible in the Handelsregister you can have it shielded, but then you need a postal address that differs from your home address (KVK).
3. Pick a business name
Your trade name (handelsnaam) is recorded in the Handelsregister. KVK tells you to check that you are allowed to use the name under the Handelsnaamwet and to use the KVK name checker to see whether the name is still free. You can register only one eenmanszaak, but you can have several activities and several trade names (KVK).
4. Describe your activities
Describe briefly and clearly what your business does. Your business gets one or more SBI codes (standard business classification) that fit your activities best, and KVK stresses that the SBI code matters, for example for insurance, financial matters and permits (KVK).
5. KOR or standard BTW
The small business scheme (KOR) is for entrepreneurs with at most €20,000 turnover in one calendar year. If you take part, you do not charge VAT, show no VAT on invoices and file no VAT return; you also cannot reclaim VAT on your costs. As soon as your turnover goes over €20,000 in one calendar year you must withdraw right away (Belastingdienst). Whether the KOR suits you depends on your clients and costs, so decide before you start invoicing.
6. A separate bank account
A separate account is not a legal requirement for a sole proprietor, but it makes bookkeeping easier. bunq Business has a free plan: bunq Free at €0.00/month, then Core €7.99, Pro €13.99 and Elite €23.99 (bunq Help, checked October 2026, bunq Help: What plans are available). ABN AMRO and ING business accounts have their own monthly prices; check their current tariff pages.
Step-by-step KVK registration
Step 1: Fill in the online form
Start at kvk.nl/inschrijven and choose the eenmanszaak. The form asks for:
- your visiting address and postal address, and how the business can be reached (email address and website address are public; your business phone number is shielded)
- your trade name
- your business activities, which determine the SBI code(s)
- whether you import or export
- the number of people who will work in the business (at least one: yourself)
- the start date, which is the date you start your activities or enter into your first obligations, such as buying stock or putting your website online
Step 2: Make an appointment
When the form is complete you make an appointment online at a KVK office; you can choose the office yourself. During the appointment KVK checks your details and identity document. Most entrepreneurs plan it a week before or after they start. If you start later, you can come up to three months before your start date, and the registration is made final a week before the start date. KVK sends the confirmation of what to bring by email. KVK has an English-language registration route as well; check kvk.nl.
Step 3: Pay the registration fee
For the registration you pay a registration fee: €85.15 in 2026 (KVK).
Step 4: Your KVK number and BTW number
You usually receive your KVK number during the appointment; sometimes the registration cannot be completed straight away, and you receive the number later. KVK passes your registration to the Belastingdienst, which decides whether you are an entrepreneur for VAT. If so, you receive your BTW number (btw-identificatienummer) by letter, normally within two weeks, and you can also find it in Mijn Belastingdienst Zakelijk. A Dutch BTW number starts with NL, then 9 digits, the letter B and 2 more digits (KVK).
Step 5: Mijn Belastingdienst Zakelijk
Log in to Mijn Belastingdienst Zakelijk with DigiD or eHerkenning and check your VAT details there.
Step 6: Invoicing
According to the Belastingdienst, an invoice must include the full name and address of you and your customer, your BTW number (with NL), your KVK number, the invoice date, a unique and consecutive invoice number, a description of the services, the amount excluding VAT, the VAT rate and the VAT amount, and the date of delivery or of prepayment. A P.O. box alone is not enough as an address. If you use the KOR or your activities are exempt from VAT, you do not have to put a BTW number on the invoice (KVK).
Invoicing software can set this up for you. Shine, for example, has an English-language version of its Dutch website, and its Free plan (€0) includes unlimited invoices and quotes, your own logo and invoices in English. Its paid Start plan (€11 per month, or €9 per month on a yearly plan, excluding VAT) adds VAT submission directly to the Belastingdienst, according to Shine’s plans page (checked 14 October 2026).
After registration
BTW returns
If you charge VAT, you file a return for each period set by the Belastingdienst, often per quarter, by the end of the month after the quarter (for example 30 April for the first quarter). Check your own filing frequency in Mijn Belastingdienst Zakelijk. The return reports the VAT you charged minus the VAT you paid on business costs.
Annual income tax
You file your income tax return once a year; the standard deadline is 1 May for the previous calendar year. Your business profit is taxed as personal income. Possible deductions in 2026 (Belastingdienst):
- Zelfstandigenaftrek: €1,200 in 2026 if you are an entrepreneur for income tax, meet the urencriterium and had not yet reached the AOW age at the start of the year. In 2026 the tax benefit is limited: it is calculated at a rate of 37.56%.
- Urencriterium: at least 1,225 hours per calendar year on your business, and more time on your business than on other work such as employment. If in 1 of the 5 previous years you were not an entrepreneur, you only have to meet the first condition. If you start mid-year you still need 1,225 hours.
- MKB-winstvrijstelling: a percentage of your profit after entrepreneur deductions is exempt; the percentage for 2026 is 12.7%.
- Startersaftrek: €2,123 on top of the zelfstandigenaftrek if you were not an entrepreneur in 1 or more of the previous 5 calendar years and applied the zelfstandigenaftrek at most 2 times in that period.
- KIA (kleinschaligheidsinvesteringsaftrek): for investments from €2,901 up to €71,683 the KIA is 28% of the investment amount in 2026; there is no KIA at or below €2,900.
An accountant can help you set up the deductions correctly in year one.
Health insurance
Basic Dutch health insurance remains mandatory; the average basic premium is €157 per month in 2026 (Rijksoverheid). The basic package is the same at every insurer.
As an entrepreneur you pay the income-related Zvw contribution through your tax assessment: 4.85% of your income in 2026, with a maximum contribution income of €79,409 (Belastingdienst), so at most about €3,851 (4.85% of €79,409).
Pension
As a ZZP you build your own retirement provision; there is no employer contribution. The old oudedagsreserve (FOR) no longer exists: since 1 January 2023 you can no longer build one up (Belastingdienst). You can save in a private pension product (lijfrente) within your jaarruimte, or invest or save outside a pension product. Investing involves risk of loss. Ask an adviser what suits you.
Insurance
Business liability insurance and disability insurance (AOV) are optional. Premiums and cover differ per insurer, so compare quotes; some clients may require liability cover in the contract. Check the current government position on any mandatory disability insurance for the self-employed.
Common mistakes
Arriving unprepared. Show up at KVK with your form completed, an identity document and proof of your address.
Waiting for your BTW number before doing anything. You can set up your bank account, accounting software and invoice templates while you wait.
Mixing personal and business money. It is allowed for an eenmanszaak, but it complicates your tax return.
Forgetting the urencriterium. To claim the zelfstandigenaftrek you must meet it; keep a record of your hours from day one.
Not setting aside money for tax. You receive gross amounts and pay income tax and VAT yourself. A separate account helps: bunq lets you open extra bank accounts for this.
Charging too little. Your rate has to cover what an employer pays for you: holiday days, sickness risk, pension, overhead and the taxes you set aside yourself. Work out your yearly costs and target income, divide by the days you can realistically bill, and compare the result with an equivalent employed salary.
Currency. Invoicing in euro avoids exchange-rate risk for you; Wise can convert foreign currency to euro.
When to hire an accountant
An accountant can set up the eligible deductions, check your BTW returns and handle the first income tax return. After year one, a simple business can often be handled with accounting software.
When to switch to a BV
A BV can make sense as profit grows, because of limited liability and different tax treatment of retained profit, but the right moment depends on your profit, risks and plans. A BV is set up through a notary (KVK). Ask an accountant to run the numbers for your situation.
Bottom line
Registration itself is a short formality; the work is in the preparation (activities and SBI code, business name, BTW choice), the setup (banking, accounting software, invoice templates) and the discipline to set aside tax money and track your hours.
You can open a business account such as bunq Business when you register. Compare your health insurance options while you are at it.
For broader context see tax filing for freelance expats, side hustle and passive income, business banking for ZZP, and crypto tax Netherlands if you also do crypto on the side.
Frequently Asked Questions
Can I register as ZZP in the Netherlands without Dutch citizenship?
It depends on your residence status. EU/EEA and Swiss nationals do not need a residence permit to work in the Netherlands (IND). For other nationalities, your residence permit must allow self-employed work; the IND has a separate residence permit for self-employed persons, and the conditions differ per permit, so check the IND page for your situation before you register. The 30% ruling is applied for together with an employer, so it does not apply to ZZP income.
How much does it cost to register a ZZP at the KvK in 2026?
The one-off KvK registration fee is €85.15 in 2026 (KVK). Other costs depend on what you choose: a business bank account (bunq Business has a free plan, bunq Free at €0.00/month, with paid plans from €7.99, per bunq Help in October 2026), accounting software and business liability insurance, which each provider prices itself, so compare current prices before you buy.
Do I need a BTW (VAT) number as a ZZP?
The Belastingdienst decides whether you are an entrepreneur for VAT. If you are, you usually receive your BTW number by letter within two weeks of registering with KVK (KVK). Some activities are exempt from VAT; you then still get a BTW number but do not charge VAT. You may be able to use the small business scheme (KOR) if your turnover is at most €20,000 in a calendar year (Belastingdienst); under the KOR you do not charge VAT and cannot reclaim VAT on your costs.
What's the difference between ZZP and BV?
A ZZP usually runs as an eenmanszaak (sole proprietorship): you and the business are the same person for liability. A BV (besloten vennootschap, private limited company) is a separate legal entity set up through a notary and registered in the KVK Handelsregister (KVK). It involves more administration and its own tax rules, so ask an accountant when a BV starts to make sense for you.
How long does the entire ZZP registration process take?
You fill in the online registration form first and then make an appointment at a KVK office; most people plan the appointment a week before or after the start of their activities. You usually get your KVK number at the appointment; occasionally it comes later. The BTW number follows by letter, normally within two weeks of your registration (KVK).
Do I need a separate business bank account as a ZZP?
For an eenmanszaak a separate business account is not a legal requirement, but keeping business and private money apart makes bookkeeping easier. bunq Business starts at €0.00/month on bunq Free, with Core at €7.99, Pro at €13.99 and Elite at €23.99 (bunq Help, checked October 2026). Traditional banks price their business accounts individually, so check their current tariff pages.