Multiple activities under one sole proprietorship: how to set it up
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
One sole proprietorship may run unlimited activities and trade names; registering extra trade names with KVK is free and everything runs on one VAT number and one profit return.
- Only one sole proprietorship exists per person; you add a new activity to your existing registration, with its own trade name if you like.
- The € 20,000 small business scheme limit applies per business, so across all your activities combined and not per trade name.
- Split revenue by VAT rate in your records; with taxed and exempt revenue side by side, input VAT on shared costs is only partly deductible.
- Extra trade names may not name your legal form: beside Twee Rechterhanden V.O.F. you may add Twee Rechterhanden timmerwerken, but not with V.O.F. attached.
Many freelancers do more than one thing: the carpenter also sells furniture online, the copywriter gives workshops, the hairdresser rents out a chair. The question follows naturally: does that need a second business? Almost always the answer is no. One sole proprietorship can hold unlimited activities and trade names, cheaper and simpler than setting up something separate. There are a few points to arrange properly though: at the Chamber of Commerce, in your VAT records and on your invoices.
One registration, multiple trade names and activity codes
As a natural person you can have only one sole proprietorship, but that one business may run as many activities as you like. At the Chamber of Commerce you add extra trade names and activity codes to your existing registration for free, online or by form. Each trade name may have its own look, website and clientele, while legally and fiscally one business sits behind it. Do check that a new trade name does not clash with existing names or trademarks, just like at your original registration.
VAT: one number, sometimes several rates
All activities run on the same VAT number and merge into one VAT return. But each activity can carry a different rate or even an exemption: trade work at 21%, painting older homes at 9%, guest lectures possibly exempt. So split revenue by rate in your records, so the return is right; which rates apply where is covered in which VAT rate applies. Combining exempt and taxed revenue means input VAT on shared costs is only partly deductible, in proportion to taxed revenue; see also splitting VAT between taxed and exempt revenue.
Income tax: everything adds up to one profit
For income tax there is simply one business with one profit and loss account. That has pleasant sides: a loss on your new web shop offsets directly against your trade profit, and hours across all activities add up for the hours criterion of the self-employed deduction. You need not declare profit per activity, though knowing what each branch yields is wise for your own insight.
Records and invoices: keeping it apart
A few practical habits keep it clear:
- Invoice under the trade name matching the activity, but always state your registration and VAT numbers; they are the same for every name.
- Separate invoice sequences per activity are fine, as long as each sequence is consecutive.
- Book revenue and direct costs per activity on their own categories or cost centres; shared costs like your phone are booked once.
- One business account suffices, though some pick a separate account per branch for clarity; see keeping private and business apart.
When a separate legal form does make sense
Splitting becomes interesting once activities can harm each other or have a future of their own. If one branch carries serious liability risk, a bv can isolate it from the rest. Want to sell an activity separately later, or start it with a partner? A separate bv or general partnership makes sense. For the typical combination of two or three low-risk activities, one sole proprietorship remains the simplest and cheapest form; see also sole proprietorship or bv.
Frequently asked questions
Can I register a second sole proprietorship for my new activity?
No, one sole proprietorship exists per person. You add a new activity to your existing registration, with its own trade name if desired. For a truly separate entity you end up with a bv or a partnership form.
Must every trade name appear on my website and invoices?
No. Per expression you use the trade name that belongs to it. Every name you use must be registered though, and your registration and VAT numbers belong on every invoice, whatever the name above.
May I combine different VAT rates on one invoice?
Yes, that is fine. State the rate per line and specify VAT per rate in the totals block. Good invoicing software does it automatically.
My new activity is really still a hobby. Should it join now?
While there is no structural income or real profit motive, nothing needs registering. Once serious money arrives, add the activity and include the revenue; the tipping point is described in from side earnings to business.
Sources
- Registering a new or extra trade nameKVK · kvk.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.
