Do I have to charge VAT as a freelancer?
Short answer
Yes, as a freelancer (zzp'er) you are usually a VAT-registered business and charge VAT (btw) on your turnover. That is different if your services are exempt, such as healthcare by a BIG-registered professional, or if you use the small business scheme (KOR) with a turnover of up to €20,000 a year.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
When you register with the Chamber of Commerce (KvK), you automatically receive a VAT identification number. From then on, you charge VAT on your invoices, file VAT returns and deduct the VAT on your business costs.
Exceptions
- Exempt services: including healthcare by BIG-registered professionals, recognised education and some sports and cultural services
- The small business scheme: no VAT to charge and no returns, with a turnover of up to €20,000 a year
- Reverse-charge VAT: you don't charge VAT, but your customer declares it
Is the KOR a smart choice for you?
With the KOR, you are cheaper for private customers, but you can no longer reclaim the VAT on your costs. If you mainly have business customers or make large investments, the KOR often works against you.
Sources
- Belastingdienst: VAT for businesses (in Dutch)
- Belastingdienst: small business scheme (KOR) (in Dutch)
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.