Invoicing without KVK registration: is it allowed and how do you do it?
Written by Ilias Aarrass5 min read · Published on · Last reviewed on 
In short
You may invoice without KVK registration if you do not meet all three KVK criteria: supplying independently, charging more than it costs and regularly supplying people other than family and friends. You report the income as income from other work; for VAT you may still count as a business owner.
- If you meet all three KVK criteria, registration is compulsory.
- Without a KVK number you can send an invoice or receipt.
- Income without registration is income from other work in box 1.
- You then miss out on the self-employed allowance and the SME profit exemption.
You give a one-off workshop, you occasionally do a job for someone you know, or a company asks you for an invoice for a small assignment. Do you have to register with the KVK straight away? Not always. The KVK uses three criteria to decide whether you are a business owner, and if you fall outside them, you do not have to register. You may still send an invoice or receipt. You do have to report the income in your tax return. In this article you will read when registration is compulsory, how to invoice without a KVK number, how VAT works and which tax benefits you miss out on.
When do you have to register with the KVK?
According to the KVK you must register if you meet all three criteria. If you meet them and do not register, you are breaking the Trade Register Act; that is punishable as an economic offence.
- You independently supply products or services, or you are preparing to do so.
- It is not a hobby that only costs you money: you charge more than it costs you.
- You regularly supply people other than just family and friends.
How to invoice without a KVK number
If you are not registered, you have no KVK number, so it does not need to be on your invoice either. The KVK number is not a VAT law requirement; it is compulsory on your correspondence once you are registered. On your invoice, include at least your name, address, the date, an invoice number, a clear description and the amount. If you do have a VAT number, the normal invoice requirements from creating your first invoice apply.
If you have no VAT number, a receipt as proof of payment can also be enough. The difference between the two is explained in writing a receipt or an invoice.
VAT: no KVK does not always mean no VAT
The KVK and the tax authorities do not use the same test. For VAT you quickly count as a business owner, even if you are not in the Trade Register. The KVK itself points out that you then still have to file VAT returns; you register with the tax authorities using the Opgaaf Startende Onderneming form. If your turnover stays below € 20,000 a year, you can opt for the small business scheme and do not have to charge VAT.
Reporting it in your income tax return
What you earn without registration is reported as income from other work (resultaat uit overige werkzaamheden) in box 1. You may deduct the costs you incurred for it, such as materials and travel costs. What you do not get: the self-employed allowance, the starter's allowance and the SME profit exemption. Those are only for business owners for income tax purposes.
Example: one-off workshop
- Invoice to the company
- € 900
- Materials and travel costs
- € 150
- Income from other work
- € 750
Result: You report € 750 in box 1. It is added to your other income, such as your salary, and taxed at your own rate.
When does registering become smart?
If your side income grows into something regular, registering is not only compulsory but often also beneficial: as a business owner you get the SME profit exemption and, if you reach 1,225 hours, the self-employed allowance. When the tax authorities regard you as a business owner is explained in side income or business. If you sell via platforms such as Marktplaats or Vinted, watch out for the platform reporting obligation. The steps for registering are in registering with the KVK.
Frequently asked questions
Can a company pay me without a KVK number?
Yes. A company may pay a private individual for a job. Some companies then ask for your BSN to report you to the tax authorities as a freelancer.
Up to what amount do I not need to register?
There is no fixed amount. The KVK looks at the three criteria: supplying independently, charging more than it costs and regularly supplying people other than family and friends.
Do I have to charge VAT without KVK registration?
Possibly. The VAT test is broader than the KVK's. If in doubt, check with the tax authorities or your accountant.
Sources
- Do you need to register your business with KVK?KVK · kvk.nl
- When are you an entrepreneur for income tax?Belastingdienst · belastingdienst.nl
- Conditions of the small business schemeBelastingdienst · belastingdienst.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.
