Becoming a freelancer in the Netherlands: the complete 2026 step-by-step plan
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
You become a freelancer by choosing a legal form and trade name, registering with the KVK for € 85.15, waiting for your VAT ID, opening a business account and getting your records, contracts and tax reserve in order before sending your first invoice.
- Most freelancers start as a sole proprietorship.
- KVK registration costs a one-off € 85.15 in 2026; your VAT ID follows by post.
- Track your hours from day one for the 1,225-hour criterion.
- Set aside VAT and 20 to 30 per cent of your profit straight away.
Becoming a freelancer in the Netherlands is easier than many people think. Registering with the KVK (Chamber of Commerce) takes fifteen minutes, and within a few weeks you have your VAT number. The tricky part is the decisions around it: which legal form, which rate, which agreements with your client and how much money to set aside for tax. Getting that right at the start saves a lot of hassle at your first tax return. This step-by-step plan puts everything in order, from testing your idea to sending your first invoice, with the amounts that apply in 2026.
Steps 1 to 3: idea, legal form and name
Start by asking whether there are enough clients willing to pay for your service. A short business plan forces you to put your target group, your rate and your costs on paper. Work out straight away what you need to charge per hour; the method is in setting your hourly rate.
Almost all freelancers start as a sole proprietorship (eenmanszaak): no starting capital, no notary and tax-friendly thanks to the entrepreneur's allowance. A BV only becomes interesting at a much higher profit, see sole proprietorship or BV. Then choose a trade name that is not yet used in your region and sector; the rules are in choosing a trade name.
Step 4: register with the KVK
You register via an online form and an appointment (in person or by video). Registration costs a one-off € 85.15 in 2026. You get your KVK number immediately. The KVK passes your details on to the tax authorities, who send you your VAT ID and VAT tax number by post within a few weeks. What you need for the appointment is explained in registering with the KVK.
Steps 5 to 7: getting your basics in order
With your KVK number you open a business account. That keeps private and business separate and shows at a glance what your business is doing. Then choose an accounting program and start your time records from day one, because for the self-employed allowance you need to show 1,225 hours a year.
Record your agreements with clients in a contract for services and possibly general terms and conditions. If you work for one client under their direction, watch out for false self-employment: the tax authorities have been actively enforcing it again since 2025.
Steps 8 and 9: invoicing and setting aside tax
Your first invoice must meet a number of legal requirements: your name and address, your VAT ID, a sequential invoice number, the date, a description and the VAT amount. You will find an example in creating your first invoice. After that, file a VAT return every quarter, even if you earned nothing.
- Put the VAT you receive aside straight away; it is not yours.
- Also set aside 20 to 30 per cent of your profit for income tax and Zvw.
- Request a provisional assessment so you pay in monthly instalments.
- Keep all receipts and invoices for seven years.
What does starting cost in total?
The KVK registration is the smallest amount. Allow for software, a laptop or tools, a website and a few months without a full diary. An overview with two budgets is in what it costs to start as a freelancer. You reclaim the VAT on your start-up costs if you are VAT-registered.
Frequently asked questions
How long does it take to become a freelancer?
The registration itself takes fifteen minutes and you get your KVK number immediately. Your VAT ID usually follows by post within two weeks.
Can I become a freelancer alongside my job?
Yes. Do check your employment contract for a clause on side activities, and bear in mind that you will find it harder to meet the hours criterion.
Do I need a qualification to become a freelancer?
Usually not. For some professions, such as in healthcare or regulated trades, registration or qualification requirements do apply.
Sources
- Registering with KVK: steps and conditionsKVK · kvk.nl
- Trade Register registration fee: € 85.15KVK · kvk.nl
- Invoice requirements for VATBelastingdienst · 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.
