Starting a business
Starting your own business, step by step.
From your legal structure and Chamber of Commerce (KvK) registration to VAT (btw), insurance and your first tax return: this is what you need to arrange when you go self-employed in 2026.
In short
To start a business in the Netherlands, you choose a legal structure, register with the Chamber of Commerce (KvK), arrange your VAT (or the KOR small business scheme), open a business bank account and set up your records. In your first years as a business owner, you are often entitled to the starter's allowance (startersaftrek).
- Registration
- With the KvK, no later than one week after you start
- VAT
- Usually a quarterly return; KOR possible below €20,000 revenue a year
- Allowances
- Self-employed allowance €1,200 and starter's allowance €2,123 in 2026, at 1,225 hours a year
- Retention
- You keep your records for seven years; digital is allowed
Step-by-step plan
Seven steps to a good start.
- 01
Choose your legal structure
Most starters begin with a sole proprietorship (eenmanszaak): simple, and with tax benefits such as the self-employed allowance and the starter's allowance. Starting with a partner? Then a general partnership (VOF) is common. A BV often only becomes worthwhile with higher profits or more risk.
Sole proprietorship or BV? → - 02
Register with the KvK
You register with the Chamber of Commerce (Kamer van Koophandel) no later than one week after starting your business. For a sole proprietorship or VOF, you then automatically receive a VAT identification number and a VAT tax number from the Dutch Tax Administration (Belastingdienst).
- 03
Arrange your VAT (or choose the KOR)
As a business owner, you usually charge VAT (btw) on your revenue and file a return every quarter. If your revenue stays below €20,000 a year, you can opt for the small business scheme (kleineondernemersregeling, KOR). Whether that pays off depends on your clients and costs.
The KOR explained → - 04
Open a business bank account
For a sole proprietorship, a business account isn't mandatory, but it is strongly recommended: it separates business and personal finances and makes your bookkeeping much simpler. For a BV, a separate account goes without saying.
- 05
Look into insurance
Think of general business liability insurance, professional indemnity insurance for advisers and disability insurance. Which ones you need varies greatly by profession.
- 06
Set up your records
Store all invoices and receipts digitally, track your hours for the hours criterion (urencriterium) and include the required details on your invoices. You keep your records for seven years.
Retention obligation explained → - 07
Set money aside for tax
You pay income tax on your profit. Put a fixed share of every payment aside, or request a provisional assessment, so you don't receive one large tax bill all at once.
Entrepreneur's allowances in 2026 →
Also read the tax calendar with all deadlines, or see what we do for freelancers (zzp'ers) and your sector.
FAQ
Frequently asked questions from starters
Do I need an accountant as a starter?+
It isn't mandatory, but especially in your first year an accountant helps you avoid mistakes and make use of the starter's allowance and other benefits. At Boekhoudvriend you start for a fixed monthly fee, cancellable monthly.
When do I need to register with the KvK?+
No later than one week after starting your business, and at most one week before. You register via the KvK website and either make an appointment or do it online.
Can I start a business alongside my job?+
Yes. You can be a business owner alongside a salaried job. To qualify for the self-employed allowance, you do need to meet the hours criterion; more lenient rules apply in your first years.
How much should I set aside for tax?+
That depends on your profit, deductions and personal situation. We make a forecast and calculate how much you can reserve each month.
- How do I register my business with the KvK?
- Which legal form suits me?
- Do I need a business bank account?
- Am I an entrepreneur for income tax purposes?
- Can I start a business alongside my job?
- Do I have to charge VAT as a freelancer?
- What is the hours criterion and how do I meet it?
- How much money should I set aside for tax?
A good start, from day one.
We take care of your bookkeeping and tax returns, so you can focus on your business. Cancel monthly, reply within 24 hours.
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