ZZP basics: self-employment in the Netherlands
ZZP (zelfstandige zonder personeel) is the status of a self-employed person without employees. It allows you to invoice clients as a freelancer, but creates additional tax obligations.
What to prepare
- BSN and passport
- Business address (typically home address for solo)
- Activity description + SBI code (Standard Business Classification)
- €80 for KvK registration fee
- Separate bank account for ZZP
- Bookkeeping plan (excel or software like Moneybird / e-Boekhouden)
ZZP basics: self-employment in the Netherlands
ZZP (zelfstandige zonder personeel) is the most common status for freelancers and self-employed in the Netherlands. Without employees, with your own KvK number.
Who can become ZZP
- Any Dutch resident with BSN
- Ukrainians with TPD status — CAN register as ZZP (TPD allows work without TWV)
- Holders of other permits — verify your permit allows self-employment
Registration steps
- Book an appointment at KvK (Kamer van Koophandel) via kvk.nl
- Prepare activity description + SBI code (Standard Business Classification — search at kvk.nl)
- At the appointment: present passport + BSN, complete the form
- Pay €80 registration fee
- Receive KvK number and official extract
- Belastingdienst automatically assigns VAT number (BTW-id)
Tax obligations
BTW (VAT)
- Standard rate: 21%; reduced: 9% (food, culture, certain services); 0% export
- File quarterly returns (digitaal via Mijn Belastingdienst)
- Deadline — end of month after quarter (Q1 → April 30; Q2 → July 31; etc.)
KOR — small entrepreneur exemption
If your annual turnover < €20,000, you can opt for KOR:
- DO NOT charge BTW to clients
- DO NOT reclaim BTW on your expenses
- DO NOT file quarterly BTW returns
KOR is suitable for small freelancers. If approaching €20,000, switch to standard mode.
Inkomstenbelasting (income tax)
As ZZP, you file an annual return (aangifte) by May 1 of the following year. Profit is taxed at standard IB rates (37.07% up to €75,518; 49.5% above).
ZZP benefits (2026):
- Zelfstandigenaftrek — €3,750 (decreasing annually until full phase-out ~2027)
- Startersaftrek — additional €2,123 for first 3 years as ZZP
- MKB-vrijstelling — exemption of 13.31% from profit after the first two reliefs
- Investeringsaftrek — for equipment purchases over €450
Social insurance
ZZP have no mandatory social insurance (unlike employees). You must:
- Self-organise pension (via bank / insurer)
- Optional — private disability insurance (arbeidsongeschiktheidsverzekering, AOV)
- Basic health insurance — mandatory as for all residents
What next
- Open a separate bank account for ZZP — not a law, but critical for bookkeeping
- Maintain bookkeeping — excel or software (Moneybird, e-Boekhouden, ~€10-25/month)
- Issue invoices — format: KvK number, BTW-id, date, service description, amount, BTW as separate line
- Keep receipts and documents for 7 years (Belastingdienst requirement)
If you have TPD status
TPD allows ZZP self-employment without additional TWV. You have all the same rights and obligations as other ZZP. Verify at ind.nl whether your specific activity needs a special permit (medicine, law, etc.).
Common mistakes
- Not filing BTW — fine €68-1378 per quarter. Always file, even if €0.
- Mixing accounts — Belastingdienst may disallow expenses.
- Delaying aangifte — late filing means penalties.
- No bookkeeping — on a 7-year audit without receipts, you can't prove expenses.
Sources
Last updated: May 2026. BTW threshold (KOR), zelfstandigenaftrek, startersaftrek — THESE NUMBERS REQUIRE LEGAL REVIEW; Belastingdienst publishes current values on belastingdienst.nl each December.
Common mistakes
- {"title":"Failing to pay VAT","description":"If your annual turnover is ≥ €20,000 in 2026, BTW is mandatory. Failing to file quarterly returns → penalties."}
- {"title":"Mixing personal and business expenses","description":"Keep a separate account for ZZP activity. If mixed — Belastingdienst may disallow expenses."}
- {"title":"Delaying aangifte inkomstenbelasting","description":"As ZZP, file by May 1. Without timely filing → penalties."}