Going ZZP in the Netherlands: the Dutch admin vocabulary you need

If you are going ZZP (zelfstandige zonder personeel, self-employed without staff) in the Netherlands, the process is straightforward. Register at the KVK, get a BTW number, open a zakelijke rekening, find a boekhouder, and start invoicing. Each of those steps comes with Dutch vocabulary that you will use repeatedly.

Registering at the KVK

The KVK (Kamer van Koophandel, Chamber of Commerce) is where every business in the Netherlands is registered. To start as a ZZP'er, you book an appointment at a KVK office and register an eenmanszaak (sole proprietorship). You need a valid ID, a Dutch address, and a description of your business activities.

At the appointment, the KVK advisor will ask about your bedrijfsactiviteiten (business activities) and help you choose the right SBI-code, the classification system that describes what your company does. Registration is free (the one-time registration fee was abolished in January 2023). After registration, you receive a KVK-nummer (eight digits) and your company appears in the Handelsregister (trade register).

Your BTW-nummer (VAT number) arrives by post from the Belastingdienst within about two weeks after KVK registration. You cannot invoice with BTW before you have it.

BTW basics

BTW (belasting over de toegevoegde waarde) is the Dutch term for VAT. The standard rate is 21%. A reduced rate of 9% applies to specific categories like food and books. As a ZZP'er, you charge BTW on your invoices and pay it to the Belastingdienst, usually quarterly via your BTW-aangifte (VAT return).

If your annual revenue stays below €20.000 (2025), you may qualify for the kleineondernemersregeling (KOR), which exempts you from charging and filing BTW. The trade-off is that you also cannot deduct BTW on your business expenses. For most freelancers earning above that threshold, the standard BTW route is simpler.

You file your BTW-aangifte through Mijn Belastingdienst Zakelijk using eHerkenning (the business equivalent of DigiD) or your DigiD if you have an eenmanszaak. The deadlines are strict: one month after the quarter ends.

What a Dutch factuur must include

A factuur (invoice) in the Netherlands has legal requirements. Missing a required field can mean your client cannot deduct the BTW. Every invoice must include:

Your full name or company name and address, your KVK-nummer, your BTW-nummer, the invoice date, a unique factuurnummer (invoice number), your client's name and address, a description of the diensten (services) or goederen (goods) delivered, the price excluding BTW, the BTW rate and amount, and the total including BTW.

A betalingstermijn (payment term) is not legally required but is standard practice. Most ZZP'ers set it at 14 or 30 days. If a client pays late, you can charge wettelijke handelsrente (statutory commercial interest) without needing a contract clause for it.

Talking to a boekhouder

A boekhouder (bookkeeper) handles your administration: BTW-aangifte, inkomstenbelasting (income tax), and jaarrekening (annual accounts). Many ZZP'ers handle their own boekhouding using software like Moneybird or e-Boekhouden in the first year, then switch to a boekhouder as their revenue grows.

When you meet a boekhouder for the first time, they will ask about your omzet (revenue), zakelijke kosten (business expenses), and whether you work from home (you may be able to deduct a portion of your housing costs). They will also ask about your urenadministratie, because the zelfstandigenaftrek (self-employed deduction) requires you to work at least 1.225 hours per year on your business.

Key terms you will hear: administratie (bookkeeping records), BTW-aangifte (VAT return), inkomstenbelasting (income tax), voorlopige aanslag (provisional tax assessment), winst (profit), and aftrekposten (deductible expenses).

The voorlopige aanslag

After you register, the Belastingdienst sends you a voorlopige aanslag (provisional tax assessment) based on your estimated income. This is a monthly payment towards your income tax and premies volksverzekeringen (national insurance contributions). The amount is recalculated after you file your belastingaangifte for the year.

If your first year income is hard to predict, contact the Belastingdienst to adjust the voorlopige aanslag. Paying too little means a bill at tax time; paying too much means your money sits with the Belastingdienst until they refund you.

Useful deductions

As a ZZP'er, you can deduct business expenses from your taxable income. Common aftrekposten include: zakelijke reiskosten (business travel), werkruimte (workspace, if it meets the criteria), vakliteratuur (professional literature), software and hardware for your work, and the previously mentioned zelfstandigenaftrek.

The startersaftrek gives an additional deduction during your first three years of business. Your boekhouder will apply these automatically if you provide the documentation. Keep receipts for everything, and separate your zakelijke rekening from your personal account.

Practice the vocabulary

TikTaal's ZZP ondernemen scenario covers these terms in context: registering at the KVK, discussing BTW with a boekhouder, and understanding what your voorlopige aanslag means. Every Dutch word is clickable for audio and a translation.