KvK Registration for Expats: How to Start a Business in the Netherlands in 2026

Priya arrived in my office on a Tuesday morning, nine months after moving from Mumbai to Amsterdam on a highly skilled migrant visa. She had been working as a data consultant for a Dutch tech company the whole time, but three of her former clients — companies she had worked with before relocating — kept asking if she could do project work for them on the side. Her employer had given the green light. She had the clients, the skills, and the time. What she did not have was a KvK registration.

“I assumed it would be complicated,” she told me. “I thought I’d need a lawyer, or at least a few months of preparation.”

We booked her KvK appointment online before she left my office. Two weeks later she walked into the KvK office in Amsterdam, spent forty minutes answering questions and signing forms, paid €75.75, and walked out as the registered owner of a Dutch eenmanszaak. Her KvK number was printed on a document she held in her hand. Her BTW number arrived by post eleven days later.

The KvK registration itself is not the hard part. The hard part is understanding what you are registering, which legal structure to choose, what obligations kick in the moment you are registered, and — for non-EU expats especially — whether you are legally permitted to run a business in the Netherlands at all. That is what this guide is for.

I have helped dozens of expats through this process. Here is everything you actually need to know.

Who Needs to Register at the KvK?

In the Netherlands, anyone who runs a business — regardless of size, income, or how many clients they have — is legally required to register with the Kamer van Koophandel (KvK), the Dutch Chamber of Commerce. This is not optional and there is no threshold below which you are exempt.

You need a KvK registration if you:

• Work as a freelancer or ZZP’er (zelfstandige zonder personeel)
• Sell products or services, including online
• Provide consulting, coaching, design, development, writing, or any other professional service
• Run a side business alongside your employment
• Set up a partnership or company with others

You do not need a KvK registration if you are employed by a Dutch employer and working exclusively for them. The moment you take on any independent paid work — even one client, one invoice — registration is required.

The legal consequence of operating without a KvK registration is a fine, but the practical consequence is more immediately painful: you cannot issue legal invoices with a BTW number, you cannot open a business bank account, and you expose yourself to being reclassified as an employee (with tax consequences) by the Belastingdienst.

A Note on “Hobby” Income

Many expats ask whether small amounts of income — a bit of translation work, selling crafts, occasional tutoring — fall below the threshold. The Dutch tax authority (Belastingdienst) looks at intent and pattern, not just income level. If you are selling your services or products regularly with the aim of making a profit, it is a business and you need to register. If you are genuinely just selling old furniture twice a year on Marktplaats, that is a different matter. When in doubt, register. The cost is €75.75 and the protection it provides is worth it.

Can Expats Register a Business in the Netherlands?

This is the question I always answer first, because the answer depends on your nationality and your residence status — and getting it wrong has serious consequences.

EU/EEA Citizens and Swiss Nationals

Full freedom. You can register an eenmanszaak or any other business structure immediately upon moving to the Netherlands. You do not need a special permit and there is no approval process. You do still need a BSN number — get that sorted first via BSN registration before booking your KvK appointment.

Non-EU Citizens — the Critical Check

Your right to self-employment in the Netherlands depends on the type of residence permit you hold. This is where many expats make a costly mistake.

Permits that allow self-employment:

• Highly Skilled Migrant (Kennismigrant) — Your permit specifies whether self-employment is permitted. Some employers restrict this; check your permit explicitly. If it says “arbeid is vrij toegestaan” (labour is freely permitted), you can run a side business.
• Dutch-American Friendship Treaty (DAFT) permit — Specifically designed for American citizens to start a business in the Netherlands. You apply for this permit at the IND before registering at the KvK.
• Partner permit with open work authorisation — If your permit states open work authorisation, self-employment is typically permitted.
• Permanent residence or Dutch citizenship — Full freedom.

Permits that generally do not allow self-employment:

• Standard employment-based permits without the self-employment clause
• Student permits (with limited exceptions)
• Some exchange visa categories

Check your permit document carefully. If you are unsure, contact the IND or an immigration lawyer before registering. The KvK will register you regardless — they do not verify your permit status — but operating a business without the legal right to do so can jeopardise your residence status.

For a full breakdown of work permit types and what they allow, read the highly skilled migrant visa guide and the visa permit finder tool.

Choosing Your Legal Structure

Before you book your KvK appointment, you need to decide which legal structure you are registering. This is the most consequential decision you will make, and it affects your taxes, liability, and administrative burden for years.

The Main Options

Eenmanszaak — Right for Most Expat Freelancers

The eenmanszaak is the most common structure in the Netherlands, accounting for roughly 70% of all KvK registrations. It is a sole proprietorship: you and the business are legally the same entity.

Advantages:

• Simplest to set up and administer
• No minimum capital required
• Access to self-employment tax deductions (zelfstandigenaftrek, startersaftrek)
• No payroll administration for yourself
• Easy to dissolve if things do not work out

Disadvantages:

• Full personal liability — if the business has debts, your personal assets (savings, car, home) are at risk
• Income taxed as personal income at rates up to 49.5%
• Profit above roughly €100,000/year becomes tax-inefficient compared to a BV

My recommendation: Start with an eenmanszaak unless you have specific reasons not to. It is the right structure for the vast majority of freelancers and consultants starting out in the Netherlands.

VOF — For Two or More Co-Founders

A VOF (Vennootschap onder Firma) is a general partnership between two or more people who run a business together. Each partner is fully and jointly liable for all business debts — meaning a creditor can come after any single partner for the full amount.

This structure works well for two freelancers joining forces, but get the partnership agreement (vennootschapscontract) drafted properly before registering. A notary or a decent template from a Dutch legal services provider will do. Without one, disputes about profit sharing and decision-making get messy fast.

BV — When It Makes Financial Sense

A BV (Besloten Vennootschap) is a private limited company. It is a separate legal entity from you, which means your personal assets are protected if the business fails. You are a director and shareholder, not the business itself.

The BV has different tax mechanics: the company pays corporate tax (vennootschapsbelasting / VPB) at 19% on the first €200,000 of profit and 25.8% above that, and you pay income tax on the salary you draw from the company plus dividend tax (15%) on any profits you distribute.

A BV makes sense when:

• Your profit consistently exceeds €100,000–€150,000 per year
• You have significant liability risk (contracting work where errors could cause large financial damage)
• You want to build up capital within the company rather than withdrawing it all
• You plan to bring in investors or sell the business

The important caveat: A BV requires a notarial deed of incorporation (about €800–€1,500), a more complex accounting setup, and mandatory payroll administration (including a minimum director’s salary of roughly €56,000 in 2026). The total extra overhead — notary, accountant, payroll — typically runs €2,000–€5,000 per year more than an eenmanszaak.

Do not set up a BV to save money unless the numbers clearly support it. I see too many expat freelancers with €60,000 in annual profit paying for BV administration costs that wipe out any tax benefit.

What You Need Before Your KvK Appointment

Required Documents

For EU/EEA citizens:

• Valid passport or national identity card
• Your BSN number (you need to have registered at the gemeente first — see the BSN registration guide)
• Business address in the Netherlands

For non-EU citizens:

• Valid passport
• Residence permit (verblijfsvergunning) — the physical card
• Your BSN number
• Business address in the Netherlands

For a BV or VOF (additional requirements):

• Notarial deed of incorporation (BV only — must be completed before the KvK appointment)
• Identity documents for all partners or directors
• Partnership agreement (VOF — not legally mandatory but strongly recommended)

Your Business Address

You need to give a business address at the time of registration. This can be:

• Your home address — Free, and perfectly acceptable for most sole proprietors. Note that your home address will appear in the KvK public register, which is searchable by anyone. If this is a concern, consider a registered address service.
• A coworking space or office — Many providers offer a registered address service for €10–€30/month.
• A registered address service — Several providers in Amsterdam, Rotterdam, and other cities offer a postal address for KvK registration purposes. Search for “domicilieadres KvK” to find options.

You cannot use a PO box or a post-forwarding address.

What to Decide in Advance

Before your appointment you will be asked:

1. Legal structure — Eenmanszaak, VOF, BV, or other
2. Business name (handelsnaam) — Can be your own name or a trading name. Check it is not already in use at kvk.nl
3. Business activities (SBI code) — The KvK uses a Standard Business Industries (SBI) code to classify your activities. You can register multiple activities. The interviewer will help you select the right codes, but it helps to look up your industry in advance at kvk.nl/sbi-codes
4. Business start date — Can be backdated up to three months if you started trading before registering
5. Number of employees — For a new sole proprietorship, this is typically 0

The KvK Registration Process: Step by Step

Step 1 — Book Your Appointment

Go to kvk.nl and book an appointment online. The website is available in English. Select “registreren” (register) and follow the process to book at your nearest KvK office.

KvK offices are located in: Amsterdam, Rotterdam, The Hague, Utrecht, Eindhoven, Groningen, Arnhem, and several other cities. Choose the office closest to you — you do not need to register at the office for your municipality.

Wait times vary: in Amsterdam and other major cities, expect 1–3 weeks. In smaller cities you can often get an appointment within a week.

Tip: The online registration tool (pre-registration) lets you fill in your details before the appointment, which speeds things up significantly. Use it.

Step 2 — Complete the Pre-Registration Form (Optional but Recommended)

The KvK offers an online pre-registration process at kvk.nl. You fill in your personal details, business name, activities, and address before the appointment. You will receive a reference number to bring with you. This cuts your in-office time significantly and reduces the chance of errors.

Step 3 — Attend Your Appointment

Arrive on time with your documents. The appointment typically runs 30–60 minutes for a standard eenmanszaak.

During the appointment, a KvK employee will:

• Verify your identity documents
• Go through your business activities and help assign the correct SBI code(s)
• Confirm your business address
• Check your legal structure choice
• Ask you to sign the registration form

The appointment is conducted in Dutch or English — I have not had a single expat client who was not accommodated in English at a major city KvK office.

Step 4 — Pay the Registration Fee

The one-time registration fee is €75.75 (2026). You pay by debit card (pin) or iDEAL at the office. Cash is no longer accepted at most KvK locations. There are no annual fees and no renewal costs.

Step 5 — Receive Your KvK Number

You receive your KvK number (also called KvK-nummer or handelsregisternummer) at the end of the appointment, printed on your registration extract (uittreksel). This 8-digit number is your business identity in the Netherlands — you will use it on every invoice, contract, and official correspondence.

Your business is now legally registered. You can start trading immediately.

Step 6 — Wait for Your BTW Number

Within 10–14 working days, the Belastingdienst (Dutch Tax Authority) will send your BTW (VAT) number by post to your registered business address. This number starts with NL and ends with B01 (for sole proprietors) or another code for other structures.

You need your BTW number to:

• Include VAT on invoices
• File your quarterly VAT returns
• Receive VAT refunds on business purchases

Until your BTW number arrives, you can issue invoices but cannot charge VAT. Some clients — particularly companies — prefer to wait for your BTW number before your first invoice. Factor this into your timeline.

After Registration: What Happens Next

Your Obligations Start Immediately

From the moment you are registered, you are legally a business owner in the Netherlands. That comes with obligations:

VAT (BTW) returns — Most businesses file quarterly via the Belastingdienst portal (mijn.belastingdienst.nl). If your annual VAT turnover is very low, you may qualify for annual filing. If it is very high, monthly filing may be required. The Belastingdienst will write to you to confirm your filing frequency.

Annual income tax return — As an eenmanszaak, your business profit is declared in Box 1 of your personal income tax return (aangifte inkomstenbelasting). The filing deadline is 1 May the following year, with extensions available. Read the Dutch tax system guide for a full explanation of how this works.

Administration records — You are legally required to keep your business records for 7 years. This includes invoices (sent and received), bank statements, and any contracts.

Hours registration — If you want to claim the self-employment tax deduction (zelfstandigenaftrek), you must work at least 1,225 hours per year in your business and be able to prove it. Start keeping a simple log from day one.

Getting a Business Bank Account

Open a separate business bank account as soon as you have your KvK number. Technically it is not legally required for an eenmanszaak, but every accountant in the country will tell you to do it anyway. Mixing personal and business finances makes your bookkeeping painful and raises questions if you are ever audited.

Most Dutch banks require your KvK number before opening a business account. Some also ask for your BTW number, so you may need to wait the two weeks.

Bunq Business is my top recommendation for expats who want to do everything in English with a good app experience. If you need iDEAL payments (a must for Dutch B2C work), choose a Dutch bank.

For a full comparison, read the best bank account for expats guide.

Accounting Software

You will need to track income, expenses, and VAT from the start. The Dutch market has several tools designed specifically for KvK-registered businesses with Dutch tax filing built in:

Moneybird is excellent and works in English. It handles quarterly BTW returns, connects to Dutch banks, and generates compliant invoices automatically.

Your Invoice Requirements

Every invoice you send must include:

• Your full name (and trading name if different)
• Business address
• KvK number
• BTW number
• Sequential invoice number
• Invoice date and payment due date
• Client’s name and address
• Description of services or products
• Amount excluding VAT, VAT amount (21% standard, 9% for some categories, 0% for exports), and total including VAT
• Your IBAN

Missing any of these makes the invoice non-compliant. Dutch companies are legally required to have compliant invoices to claim back the VAT.

Understanding Your BTW (VAT) Obligations

VAT is one of the first areas where expat business owners get confused — particularly those who ran businesses in countries with simpler VAT rules or higher registration thresholds.

The Dutch VAT Rates

How VAT Works in Practice

You collect VAT from your clients and pay VAT on your business purchases. Each quarter, you report both figures to the Belastingdienst and pay the difference (or receive a refund if you bought more than you sold).

Example: You invoice a client €5,000 + 21% VAT = €6,050. You bought a laptop for €1,210 including 21% VAT (€210 VAT). Your quarterly BTW bill is €1,050 − €210 = €840.

KOR — The Small Business VAT Exemption

If your annual revenue is below €20,000, you can apply for the Kleineondernemersregeling (KOR), which exempts you from charging, collecting, and filing VAT. This simplifies your administration significantly.

The trade-off: you cannot reclaim VAT on business purchases. If your business involves significant equipment or service purchases with VAT, KOR may not be worth it.

Apply for KOR at the Belastingdienst after receiving your BTW number. The exemption does not apply retroactively to invoices already issued.

Intra-EU Services

If you provide services to VAT-registered businesses in other EU countries, the reverse charge mechanism usually applies — you invoice at 0% VAT and the client accounts for VAT in their own country. You need to include the client’s EU VAT number on the invoice and report these transactions in your BTW return.

For the full picture of Dutch taxes as a business owner, the Dutch tax system guide covers everything in detail.

The ZZP Tax Deductions You Should Know About

The Dutch tax system includes several deductions specifically for self-employed people. These are not optional extras — they are legitimate deductions that significantly reduce your tax bill, and you should claim all the ones you qualify for.

Zelfstandigenaftrek (Self-Employment Deduction)

A fixed deduction from your taxable profit, available if you work at least 1,225 hours per year in your business. The amount in 2026 is €2,470. This deduction is gradually being phased out by the Dutch government — it was much higher in previous years. It will continue to reduce each year until it reaches €900 by 2027.

Startersaftrek (Starter’s Deduction)

An additional deduction of €2,123 available in each of your first three years as an entrepreneur, as long as you also qualify for the zelfstandigenaftrek. This stacks on top of the zelfstandigenaftrek.

MKB-Winstvrijstelling (SME Profit Exemption)

A 14% exemption on your profit after the above deductions. This applies automatically — you do not need to qualify for anything. On a €60,000 profit, after zelfstandigenaftrek and startersaftrek, the MKB-winstvrijstelling alone saves you roughly €7,600 in taxable income.

Investeringsaftrek (Investment Deduction)

If you invest between €2,601 and €369,000 in business assets, you can deduct a percentage of the investment cost from your taxable profit. The percentage varies by investment type. This is worth discussing with an accountant if you are buying significant equipment.

A Practical Example

Without the deductions, income tax on €62,000 would be roughly €22,920 — the deductions save over €4,600. That is not trivial.

For the full picture of how these interact with your personal income and the 30% ruling (if applicable), see our Dutch tax system guide and the full ZZP and freelancer guide.

Common Mistakes Expats Make with KvK Registration

I have seen the same errors come up repeatedly. These are the ones worth avoiding.

1. Registering Before Checking Your Permit

Non-EU nationals sometimes register at the KvK not realising their residence permit does not allow self-employment. The KvK will process the registration without checking your permit — but this does not make it legal. Always verify your permit first. Use the visa permit finder to check your specific situation.

2. Using a Home Address Without Considering Privacy

Your business address is publicly visible in the KvK register. If you work from home and prefer privacy, use a registered address service (€10–€30/month) rather than your home address.

3. Not Registering at All

Many expats run freelance work for months or years without a KvK registration because it “seems like a lot of effort.” Operating without registration means you are issuing non-compliant invoices, cannot legally reclaim VAT on purchases, and risk fines. The registration takes a few hours total. There is no good reason to delay.

4. Choosing the Wrong Legal Structure

Most expat freelancers starting out should register as an eenmanszaak. Do not set up a BV prematurely — the additional costs and administrative burden are rarely justified until profit exceeds roughly €100,000–€150,000 per year consistently.

5. Not Saving for Tax From Day One

Your first quarterly BTW payment, followed eventually by a provisional income tax assessment, can catch new business owners off guard. From the first invoice you issue, set aside roughly 30–35% of your net income for tax. Put it in a separate savings account and do not touch it.

6. Missing the BTW Filing Deadlines

Quarterly VAT returns must be filed on time. The deadlines are the last day of the month following each quarter end: April 30, July 31, October 31, January 31. A first offence late filing fine is €68. Repeated non-compliance gets expensive quickly. Set calendar reminders now.

7. Not Getting a DigiD Before You Need It

You need a DigiD to file your tax returns and use most Dutch government services. The DigiD application process takes 5–7 days (they post you an activation code). Do not wait until your first tax filing deadline to apply. If you do not have one yet, read the DigiD guide for expats.

8. Registering a Business Name That Already Exists

The KvK register is searchable at kvk.nl. Check your proposed business name before the appointment — particularly for common English-language names, which are popular among expat entrepreneurs and may already be taken.

After You Are Registered: The First 90 Days

Here is a practical checklist of what to do in the first three months after your KvK registration:

Week 1:

• Receive and store your KvK registration extract
• Open a business bank account (use your KvK number)
• Set up basic accounting software
• Create your first invoice template with all required fields
• Apply for DigiD if you do not already have one

Weeks 2–3:

• Receive your BTW number by post
• Add BTW number to your invoice template
• Register your BTW number with the Belastingdienst portal (mijn.belastingdienst.nl)
• Consider whether KOR (VAT exemption for <€20,000 revenue) applies to you

Month 2:

• Set up your hours log (for the 1,225-hour requirement)
• Consider business insurance: liability (AVB) and professional indemnity (beroepsaansprakelijkheid) as a minimum
• Think about disability insurance (AOV) — the younger you start, the lower the premium
• Open a separate savings pot for tax (30–35% of net invoiced amounts)

Month 3:

• Review your expected annual revenue and decide whether to request a provisional tax assessment from the Belastingdienst (voorlopige aanslag) — this spreads your tax bill monthly rather than in one lump sum
• If you are close to the €20,000 threshold, decide on KOR
• Consider whether your business structure still fits your plans

For everything related to running the business day to day — invoicing, taxes, insurance, finding clients — the ZZP freelancer guide is your next read.

Where to Get Help

The Dutch system has more support resources for new entrepreneurs than most people expect.

KvK Business Desk (Ondernemersdesk): Free advice from KvK consultants on starting a business. Available in English. Book via kvk.nl.

Belastingdienst: Has an English-language section on its website and a phone line for business tax queries. Patient and useful for basic tax questions.

Qredits: The Dutch government-backed microcredit organisation offers free coaching for new entrepreneurs, including courses on bookkeeping, tax, and business planning.

Netherlands Enterprise Agency (RVO): Particularly useful for non-EU nationals looking at permit requirements and subsidy programmes.

Holland Expat Center South (HECS): Based in Eindhoven, offers services specifically for international entrepreneurs in the Brainport region.

An accountant: For anything beyond a simple eenmanszaak, I strongly recommend engaging a Dutch accountant (boekhouder or accountant) who has experience with expat clients. The cost of a good accountant — typically €100–€300/month for a small ZZP — is typically more than recovered in correctly claimed deductions alone.

Next Steps

If you have read this far, you are ready to act. Here is the short version:

1. Check your right to self-employment — Verify your residence permit if you are a non-EU citizen, using the visa permit finder.
2. Get your BSN — If you have not already, complete BSN registration first.
3. Decide on your legal structure — Eenmanszaak for most; BV only if profits consistently exceed €100,000–€150,000.
4. Book your KvK appointment — At kvk.nl. Fill in the pre-registration form to save time.
5. Attend the appointment — Bring your ID, BSN, and business address. Pay €75.75.
6. Wait for your BTW number — 10–14 working days by post.
7. Open a business bank account — Using your KvK number.
8. Set up accounting software — Before your first invoice.
9. Benchmark your rates — Use the Salary Checker to compare your freelance rates against employed equivalents.
10. Read the tax guide — Dutch tax system guide covers everything that happens from here.
11. Read the full ZZP guide — ZZP freelancer guide covers running the business once you are registered.

The registration itself is genuinely one of the simpler parts of running a business in the Netherlands. What comes after — taxes, VAT, insurance, finding clients — takes more attention. But it is all manageable, and you do not need to figure it out alone.

Last updated: March 2026.

Related Expat Guides

March 13, 2026

Dutch Work Culture: 15 Things Every Expat Should Know in 2026