KvK Registration for Expats: Start a Business in NL (2026)

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 start the moment you are registered and, for non-EU expats, whether you are allowed to work as self-employed at all. That is what this guide covers. It is general information, not tax or legal advice.

💡 Looking for a complete banking comparison? Read Best banking for expats in the Netherlands 2026 — covers ABN, ING, Bunq, Wise, Revolut & 5 others by expat use case.

Who Needs to Register at the KvK?

According to KVK, whether you must register depends on whether you are an entrepreneur: in short, you independently supply products or services to others and earn money with it (kvk.nl, “Moet je je bedrijf inschrijven bij KVK?”). KVK has a self-test on that page, and says that sometimes it is not necessary to register.

Typical examples of people who are entrepreneurs:

• Freelancers and ZZP’ers (zelfstandige zonder personeel)
• People who sell products or services, including online
• People who run a side business alongside a job

If you are employed and work exclusively for your employer, you are not an entrepreneur in this sense. For the borderline cases (for example occasional income or false self-employment under the Wet DBA), use the KVK test and, when in doubt, ask the KVK Advice Team (088 585 22 22) or the Belastingdienst.

A Note on “Hobby” Income

Small amounts of income can still make you an entrepreneur for tax purposes, because the tax authority looks at the way you work, not only at the amount. If you regularly sell services or products to make a profit, check the KVK criteria. The registration fee is €85.15 (2026).

Can Expats Register a Business in the Netherlands?

EU/EEA Citizens and Swiss Nationals

EU/EEA and Swiss nationals generally do not need a residence permit to work as self-employed. You still need a BSN, because registering online requires a DigiD, so sort out BSN registration first.

Non-EU Citizens: Check Your Right to Self-Employment First

Whether you may work as self-employed depends on your residence permit. Registering at the KvK does not give you that right. The IND has a separate residence permit for self-employed persons, for people who want to start a business or work as a self-employed artist (ind.nl, “Residence permit self-employed person”). If you already hold another permit, check which work it allows before you register, and ask the IND or an immigration lawyer if you are unsure. Operating a business without the right to do so can put your residence status at risk.

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

Choosing Your Legal Structure

Before you register you need to decide on a legal structure. It affects your taxes, liability and administrative burden.

The Main Options

Other forms (CV, foundation and so on) exist; see KVK for details.

Eenmanszaak: Right for Most Expat Freelancers

KVK calls the eenmanszaak the most common legal structure: you are the sole owner of the business and are often entitled to tax benefits for entrepreneurs, but you also run a personal risk if the business incurs debts (kvk.nl). Only the owner can register it. You cannot have more than one eenmanszaak, but one eenmanszaak can have several trade names and activities.

Advantages:

• Simple to set up and administer
• No minimum capital required
• Access to entrepreneur deductions such as the zelfstandigenaftrek and startersaftrek (if you meet the conditions)

Disadvantages:

• Full personal liability: business debts can be recovered from your personal assets
• Profit is taxed as personal income in Box 1, with a top rate of 49.50% in 2026 (Belastingdienst)

VOF: For Two or More Co-Founders

A VOF is a general partnership between two or more people. Each partner is liable for the debts of the business. Put the partnership agreement in writing before you register. A notary or a legal adviser can help.

BV: When It Might Make Sense

A BV is a separate legal entity. The company pays corporate tax (vennootschapsbelasting): 19.0% on profit up to €200,000 and 25.8% above that (Belastingdienst, 2026). You also pay tax on the salary you draw from your own BV and on any dividend you take out, and a BV requires a notarial deed of incorporation and more administration. Whether a BV pays off depends on your own situation, so get advice from an accountant before choosing it.

What You Need Before Your KvK Appointment

Required Documents

• DigiD, to start the online registration. A DigiD requires a BSN. See the BSN registration guide and the DigiD guide.
• Valid proof of identity, which you bring to the appointment.
• Other forms or documents that KVK lists in the confirmation email after you book your appointment. For some cases, such as a business premises, that can include a rental contract.
• A BV needs a notarial deed of incorporation. A VOF needs identity documents for all partners.

KVK’s online process is in Dutch. KVK offers Form 1 to see in English and Dutch which information it needs (kvk.nl).

What to Decide in Advance

The online form asks you for:

1. Legal structure: eenmanszaak, VOF, BV or another form
2. Business name (handelsnaam): KVK checks during the appointment whether the name is still free. You can check it beforehand with the Naamchecker of KVK and BOIP.
3. Business activities (SBI code): KVK helps you pick the right SBI code during the appointment. You can look it up beforehand via kvk.nl.
4. Business address and personal details

For an eenmanszaak, KVK can hide the visiting address from the public register (kvk.nl, “afschermen bezoekadres”), so a home address does not have to be public. You then have to register a postal address, and that postal address is public. Other legal forms can only do that when there is a threat.

The KvK Registration Process: Step by Step

Step 1: Fill In the Online Registration Form

Choose the legal form eenmanszaak at kvk.nl, log in with DigiD and complete the form. KVK says this takes about a quarter of an hour, and your data is saved automatically (kvk.nl).

Step 2: Make an Appointment

In most cases you then make an appointment at a KVK office of your choice, online with DigiD. In some cases registration is completed digitally and no appointment is needed. You can schedule an appointment up to 8 weeks ahead. KVK says to register within one week before or after the start of your business activities.

Step 3: Attend Your Appointment

Bring valid proof of identity and the documents listed in your confirmation email. A KVK employee checks your ID, goes through your form and, together with you, the SBI code, and checks the business name. If everything is in order you receive your KVK number straight away. KVK also explains which letters to expect from KVK and the Belastingdienst.

Step 4: Pay the Registration Fee

The one-time registration fee is €85.15 (2026). KVK sends you a payment request by email after your appointment.

Step 5: Receive Your KvK Number

You receive your KVK number at the end of the appointment if everything is complete. You can order a certified extract from the Business Register directly after registering as proof of registration. Some banks and wholesalers ask for one.

Step 6: Wait for Your BTW Number

If the Belastingdienst decides that you are an entrepreneur for VAT, you receive your BTW number (btw-identificatienummer) usually within two weeks of your registration, by letter or in Mijn Belastingdienst Zakelijk (kvk.nl). Your BTW number must be on your invoices (Belastingdienst invoice requirements), so wait for it before you send invoices.

After Registration: What Happens Next

Your Obligations

VAT (BTW) returns: The Belastingdienst tells you how often you must file and by when. See the Belastingdienst’s VAT pages for the current deadlines.

Annual income tax return: As an eenmanszaak, your profit is declared in Box 1 of your personal income tax return. The standard deadline is 1 May of the following year unless your letter says otherwise, and you can ask for an extension before the deadline (Belastingdienst). Read the Dutch tax system guide for how this works.

Administration records: You must keep basic business records for 7 years (Belastingdienst, “Administratie bewaren”).

Hours registration: To claim the zelfstandigenaftrek you must meet the urencriterium: at least 1,225 hours per year on your business, more than on other work such as employment (Belastingdienst). Keep a log from day one.

Getting a Business Bank Account

Open a separate business account once you have your KVK number. Banks usually ask for your KVK number, and some ask for your BTW number too.

Bunq Business offers the plans above. If you need iDEAL payments for Dutch B2C work, check whether your chosen bank supports it. For other banks, check each bank’s own tariff sheet. See the best bank account for expats guide for a comparison.

Accounting Software

You need to track income, expenses and VAT from the start. Dutch accounting tools such as Moneybird, e-Boekhouden, Exact Online and Twinfield are built for Dutch VAT returns. Check each provider’s own site for current prices and whether the interface is available in English.

Shine, which brings invoicing, quotes and bookkeeping together, has an English-language version of its Dutch website. You can start on its Free plan (€0, unlimited invoices and quotes); VAT submission to the Belastingdienst is part of the Start plan at €11 per month, or €9 per month on a yearly plan, excluding VAT (Shine plans page, checked 14 October 2026).

Your Invoice Requirements

If you are required to invoice, the Belastingdienst says every invoice must always include (belastingdienst.nl, “Factuureisen”):

• Your full name and that of your customer (legal name; a trade name is allowed if registered at the KVK)
• Your full address and that of your customer (a PO box alone is not enough)
• Your BTW-identificatienummer (the number starting with NL)
• Your KVK number, if you are registered at the KVK
• The invoice date
• An invoice number, in consecutive numbers, each used only once
• What goods or services you delivered and how much
• The date of delivery or the date of a prepayment
• The amount excluding VAT, the VAT rate that applies and the VAT amount

Different rules apply, for example, when the invoice total is €100 or less including VAT, or when you do business abroad.

Understanding Your BTW (VAT) Obligations

The Dutch VAT Rates

Source: Belastingdienst VAT rates. Some supplies are exempt from VAT, which is different from the 0% rate. Check the Belastingdienst pages for your type of supply.

How VAT Works in Practice

You charge VAT to customers and can deduct VAT on business purchases. In each return you report both and pay the difference, or receive a refund if the VAT you paid exceeds the VAT you charged.

Example: You invoice a client €5,000 + 21% VAT (€1,050) = €6,050. You buy a laptop for €1,210 including 21% VAT (€210). The VAT you owe for that period is €1,050 − €210 = €840.

KOR: The Small Business VAT Scheme

You can use the kleineondernemersregeling (KOR) if you are established in the Netherlands and your turnover is no more than €20,000 in one calendar year. With KOR you do not charge VAT, do not file VAT returns (with some exceptions) and cannot deduct VAT on purchases. Once your turnover passes €20,000 in a calendar year you must opt out immediately (Belastingdienst). Whether KOR pays off depends on how much VAT you pay on your own purchases.

Intra-EU Services

For services to VAT-registered businesses in other EU countries, special rules (reverse charge) usually apply, and extra details are required on the invoice. Read the Belastingdienst’s pages on doing business abroad.

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

The ZZP Tax Deductions You Should Know About

Zelfstandigenaftrek (Self-Employment Deduction)

A fixed deduction from your profit if you are an entrepreneur, meet the urencriterium (1,225 hours) and had not yet reached the AOW age at the start of the year. In 2026 it is €1,200, and the tax benefit is limited to a rate of 37.56% (Belastingdienst). The amount is being reduced over the coming years.

Startersaftrek (Starter’s Deduction)

The zelfstandigenaftrek is increased by a startersaftrek of €2,123 if you were not an entrepreneur in one or more of the 5 preceding calendar years and applied the zelfstandigenaftrek no more than 2 times in that period (Belastingdienst).

MKB-Winstvrijstelling (SME Profit Exemption)

In 2025 and 2026 the exemption is 12.7% of profit after the entrepreneur deductions. It applies automatically, and the tax benefit is limited to a rate of 37.56% in 2026 (Belastingdienst).

Investeringsaftrek (Investment Deduction)

For investments in business assets between €2,901 and €398,236 in 2026 you may get the small-scale investment deduction (KIA). For investments from €2,901 to €71,683 it is 28% of the investment amount (Belastingdienst).

A Practical Example

This example assumes you meet the conditions for both deductions. The final Box 1 bill depends on your total income, tax credits and personal circumstances, so do not apply one headline rate to the full amount.

For 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

1. Registering Before Checking Your Permit

Non-EU nationals sometimes register without checking whether their residence permit allows self-employment. Check the permit first. Use the visa permit finder as a starting point.

2. Not Checking Whether the Address Will Be Public

The visiting address is public in the Business Register. For an eenmanszaak, KVK can hide it (kvk.nl).

3. Not Registering at All

Running freelance work without checking whether you must register is a risk. Use the KVK test and, when in doubt, ask KVK’s free advice team.

4. Choosing the Wrong Legal Structure

Most expat freelancers starting out use an eenmanszaak. Get advice before you set up a BV.

5. Not Saving for Tax From Day One

VAT collected from customers is not your money, and your income tax is not withheld by an employer. Set money aside for both from your first invoice, in a separate account.

6. Missing the BTW Filing Deadlines

Late VAT returns can lead to fines. Check the filing frequency and deadlines the Belastingdienst gives you, and set calendar reminders.

7. Not Getting a DigiD Before You Need It

You need a DigiD to register an eenmanszaak online and to file your tax return. After you apply, the letter with your activation code arrives within five working days (digid.nl). If you do not have one yet, read the DigiD guide for expats.

8. Registering a Business Name That Already Exists

KVK checks whether your business name is still free during the appointment. Check it beforehand with the Naamchecker of KVK and BOIP.

After You Are Registered: The First 90 Days

Week 1:

• Store your KVK number and extract
• Open a business bank account
• Set up basic accounting software
• Create an invoice template with all required fields

Weeks 2–3:

• Wait for your BTW number
• Add the BTW number to your invoice template
• Check your VAT filing frequency with the Belastingdienst
• Consider whether KOR (VAT exemption up to €20,000 turnover) applies to you

Month 2:

• Set up your hours log (for the 1,225-hour requirement)
• Consider business insurance, such as liability insurance, and disability insurance (AOV)

Month 3:

• Review your expected annual revenue and consider whether to request a provisional tax assessment (voorlopige aanslag) from the Belastingdienst
• Consider whether your business structure still fits your plans

For running the business day to day, the ZZP freelancer guide is your next read.

Where to Get Help

KVK Advice Team: KVK says its advice is free. You can call 088 585 22 22 on working days (kvk.nl).

Belastingdienst: Has an English-language section on its website for tax questions.

IND: For questions about which work your residence permit allows.

Next Steps

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 and DigiD: see BSN registration and the DigiD guide.
3. Decide on your legal structure: an eenmanszaak for most freelancers.
4. Fill in the online form and book your appointment at kvk.nl.
5. Attend the appointment: bring valid ID and pay €85.15 (2026).
6. Wait for your BTW number: usually within two weeks of registering (by letter or in Mijn Belastingdienst Zakelijk).
7. Open a business bank account with your KVK number.
8. Set up accounting software before your first invoice.
9. Benchmark your rates: use the Salary Checker to compare freelance rates with employed equivalents.
10. Read the tax guide and ZZP guide: Dutch tax system guide and ZZP freelancer guide.

Facts checked against kvk.nl, belastingdienst.nl and digid.nl on 8 October 2026.

Try Wise