Bookkeeping for the freelance writer: VAT, copyright and clients
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
Editorial articles, columns and books fall under the VAT exemption for writers and journalists, while advertising copy, website texts and manuals written to order are taxed at 21 per cent.
- Exempt turnover means no VAT on your invoice, but also no deduction of VAT on your laptop, software and workspace.
- If you have both kinds of turnover, you split your input VAT in proportion to your taxed and exempt turnover.
- For income tax it all remains one business: exempt turnover counts towards your profit and your hours too.
- The copyright in your text stays with you unless you transfer it in writing; agree per assignment what the client gets.
Almost every freelance writer gets the same question from their bookkeeper: what exactly do you write? That sounds like a polite opener, but it is the core question for your entire VAT position. There is an exemption for journalists and writers, while advertising copy, manuals and brochures written to order are simply taxed at 21 per cent. Many freelancers do both, sometimes for the same client. This article explains where the line runs, what an exemption means for the VAT on your laptop, how to split mixed turnover and what else to watch when you mainly write on invoice.
Exempt or taxed: where the line runs
The tax authorities apply an exemption to services by writers, composers and journalists. It covers work in which your own view and your own creation are central: articles and columns with genuine editorial input, editorial contributions to a newspaper or magazine, writing a book and translating a book. You then charge your client no VAT.
That exemption stops the moment you produce texts to order for a purpose other than your own story. Advertising copy, ads, website texts, product descriptions, manuals, brochures and information material are taxed at 21 per cent. Most commercial copywriters are therefore fully in the high rate; the exemption is mainly the domain of journalists, columnists and authors.
| Assignment | VAT |
|---|---|
| Editorial article or column for a newspaper or magazine | Exempt |
| Writing a book or translating a book | Exempt |
| Advertising copy, ad, slogan | 21% |
| Website copy, product copy, newsletters for a company | 21% |
| Manual, brochure or information material to order | 21% |
| Editing and proofreading someone else's text | 21% |
If you do both: split it
If you write commercial copy by day and articles for a trade journal alongside, you have both taxed and exempt turnover. Your invoice follows the type of assignment, so do not lump everything together. For your VAT return it means splitting your input VAT: VAT on costs incurred solely for your taxed work is fully deductible, VAT on costs for your exempt work is not, and mixed costs such as your laptop and internet are split in proportion to your turnover. The method is set out in splitting VAT on taxed and exempt turnover.
For income tax nothing changes: all your assignments together form one business and one profit. Your exempt articles therefore count towards your turnover, your hours count for the hours criterion and your costs are deductible, even where the VAT on them is not.
Worked example: mixed turnover and a new laptop
- Taxed turnover from commercial copy
- € 36,000
- Exempt turnover from trade journal articles
- € 12,000
- Share that is taxed
- 75%
- VAT on a laptop of € 1,400 excluding VAT
- € 294, of which € 220.50 deductible
Result: You deduct three quarters of the VAT, so € 220.50. The remaining € 73.50 is a cost for you and is added to the purchase price you depreciate. For income tax the whole laptop remains an ordinary business investment.
Copyright: record what you deliver
A text you write carries copyright, and that stays with you unless you transfer it in writing. In practice things go wrong when nothing is agreed: the client uses your text in a campaign years later, or publishes it under a different name. So state in your quote or terms and conditions exactly what the client gets: a one-off right to publish, unlimited use, or full transfer at a higher price.
That is not only legally useful, it is also a pricing argument. A text that may be used everywhere for ever is worth more than one publication in one newsletter. How to reflect that in your rate is covered in setting your hourly rate and raising your rate with existing clients.
Clients across the border and your costs
If you write for a company in another EU country you reverse-charge the VAT: no VAT on your invoice, your client's VAT number on it, the turnover in box 3b and an EU sales listing. For a client outside the EU you charge no Dutch VAT. In both cases your profit remains taxed in the Netherlands. See VAT with clients abroad and working for a foreign client.
Your cost side is straightforward: laptop, screens, software and AI subscriptions, trade literature and courses, your website and hosting, and the business share of your phone and internet. If something costs more than € 450 excluding VAT you depreciate it, see capitalise or deduct at once. Subscriptions and journals are covered in trade literature and subscriptions, your phone and internet in phone, laptop and internet for business.
Frequently asked questions
Am I exempt from VAT as a copywriter?
Usually not. Advertising copy, website texts, manuals and brochures written to order are taxed at 21 per cent. The exemption covers editorial and original work, such as articles, columns and books.
Can I deduct the VAT on my laptop if my work is exempt?
No. With exempt turnover your right to deduct input VAT lapses. If you also have taxed turnover, you deduct the VAT in proportion to the taxed share.
How do I invoice when one assignment contains both types of work?
Split the lines: the editorial part exempt, the commercial part at 21 per cent. Describe per line what you delivered, so the split can be followed later.
Does the copyright in my text stay with me?
Yes, unless you transfer it in writing. So agree per assignment whether the client buys a licence or the copyright itself, and reflect that difference in your price.
Sources
- Exemption for composers, writers, cartoonists and journalistsBelastingdienst · belastingdienst.nl
- Decree on the exemption for composers, writers and journalistsOverheid.nl · wetten.overheid.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
