How to Become a Freelancer in the Netherlands: A Step-by-Step ZZP Guide

"ZZP" stands for zelfstandige zonder personeel — literally "self-employed without personnel." It's not a separate legal entity in Dutch law; rather, it describes anyone who runs a one-person business, most commonly as a sole trader (eenmanszaak). If you're a freelance developer, designer, consultant, coach, tradesperson, or you sell products through your own webshop or a marketplace without employing staff, you're a zzp'er.

The eenmanszaak is the simplest and most common legal form for a zzp business in the Netherlands: there's no minimum capital requirement, registration is fast, and you're taxed as a private individual through income tax rather than corporate tax. The trade-off is that you're personally liable for your business debts, which is different from setting up a BV (a Dutch private limited company). Most people starting out choose the eenmanszaak because it's cheaper and simpler, then reconsider a BV later once turnover and risk grow — we compare the two in more detail in eenmanszaak or BV: which is right for you?.

If you want to see how slimzaak specifically supports freelancers with invoicing and bookkeeping once you're up and running, take a look at slimzaak for freelancers.

Your first official step is registering with the KVK, the Netherlands Chamber of Commerce. This registration creates your eenmanszaak and gives you a KVK number, which you'll need on invoices, contracts, and when opening a business bank account.

What the process looks like in practice:

• Book an appointment. Dutch and other EU/EEA citizens residing in the Netherlands can often complete registration online; many other applicants, including most non-EU nationals, need to visit a KVK office in person to verify their identity with a passport or ID card.
• Bring your documents. You'll typically need valid ID, proof of your business address (or your BRP registration if you're new to the Netherlands), and a short description of your business activities.
• Choose your SBI code. The KVK classifies your business activity using an SBI code, which also determines things like whether you need specific permits.
• Pay the one-time fee. Registration costs approximately €82.50, paid once — there's no recurring KVK membership fee for a sole trader.

After registration, the KVK automatically shares your details with the Belastingdienst (Dutch Tax Administration), so you don't need to separately notify them that you've started a business. For the official, up-to-date requirements and any nationality-specific conditions, check the Netherlands Chamber of Commerce portal on business.gov.nl, the government's official information point for entrepreneurs.

Once your KVK registration is processed, the Belastingdienst automatically issues your VAT identification number, known in Dutch as your btw-id. This usually arrives by post within a couple of weeks of registering. You need this number on every invoice you send.

A detail that trips up a lot of new freelancers: since 1 January 2020, sole traders in the Netherlands have two separate numbers:

• Btw-id (VAT identification number): this is the number you print on invoices and use in your public-facing business dealings. It does not contain your BSN (citizen service number), for privacy reasons.
• Omzetbelastingnummer (VAT tax number): this is used only in correspondence with the Belastingdienst itself, such as your VAT return, and does contain your BSN.

Before 2020, freelancers used one number — which included their BSN — for everything, including on public invoices. That's no longer the case, so make sure the number on your invoice template is the btw-id, not the tax-only number.

Depending on your expected turnover, you may also be eligible for the KOR (kleineondernemersregeling, the small businesses scheme), which exempts you from charging VAT altogether below a turnover threshold. It's worth checking whether that applies to you before you send your first invoice, since it changes how you price and invoice from day one.

While Dutch law doesn't strictly require a sole trader to have a separate business bank account, in practice it's essential. Mixing personal and business transactions makes your administration messy, complicates your VAT return, and can raise questions if the Belastingdienst ever reviews your books.

To open one, banks typically ask for:

• Your KVK registration (extract/uittreksel)
• Valid identification
• Your BSN
• Sometimes a description of your business activities, especially for online-only or challenger banks

Traditional Dutch banks (ABN AMRO, ING, Rabobank) and online-first providers (such as bunq or Revolut Business) all offer business accounts for sole traders; processing times range from same-day to a couple of weeks depending on the provider and your residency status. Once you have your business IBAN, add it to your invoice template and share it with clients — this is also the account your accounting or invoicing software will reference when matching incoming payments to invoices.

With your KVK number, VAT number, and business bank account in place, you're ready to send your first invoice. Dutch invoices have specific legal requirements: your name and address, KVK number, btw-id, invoice date and sequential number, a description of the goods or services, the VAT rate and amount, and the client's details. Missing any of these can cause problems with your VAT return or with a client's own bookkeeping.

Rather than building invoices by hand in a spreadsheet, most new freelancers set this up properly from the start with dedicated software. This is where slimzaak fits in: our Free ZZP plan is €0 per month, supports up to 250 invoices a month, and needs no credit card to start. It automatically generates invoices from orders if you sell through a webshop or marketplace, lets you create manual invoices and quotes for direct clients, and uses AI to scan receipts so your expenses are captured without manual entry.

Dutch VAT and the EU OSS scheme are applied automatically to your invoices, and slimzaak prepares your VAT summaries ready for filing — note that slimzaak prepares the numbers, but you or your accountant always submit the actual return to the Belastingdienst yourselves. If your business grows beyond the free tier, you can see what's included at each level on our pricing page. Getting your invoicing and VAT handling right from your very first invoice saves you from a painful cleanup later.