What the law actually requires (and what it doesn’t)

• Keep a proper administration that the tax authorities can check. This includes sales, purchases, bank statements, invoices, and your general ledger. Belastingdienst

• File VAT returns on the schedule the Belastingdienst assigns—usually quarterly for most freelancers—though monthly or annual filing also exists. Belastingdienst

• Store your records for 7 years (10 years for real estate–related items). Keep invoices in their original form (digital stays digital). Belastingdienst

Notice what’s missing? A legal requirement to hire a bookkeeper. You can do it yourself - accurately - if you prefer. Belastingdienst

DIY bookkeeping: when it makes sense

You’ll likely be fine doing it yourself if most of these are true:

1. Simple setup: one legal entity, straightforward services, mainly domestic clients.

2. Low volume: manageable number of invoices and expenses each month.

3. No complex VAT: no EU distance sales, triangulation, or frequent reverse-charge situations.

4. You’re consistent: you can set aside 30 - 60 minutes weekly to reconcile and file.

Tip: If your annual turnover is ≤ €20,000, consider the Kleineondernemersregeling (KOR). It’s a VAT exemption: you don’t charge VAT, you don’t file VAT returns, and you can’t reclaim input VAT. For some small freelancers, this keeps things super simple. Belastingdienst+2Belastingdienst+2

When to get professional help

Bring in an expert (or smart automation) when you hit any of these:

• EU/international VAT (intra-EU services/goods, OSS/ICP, reverse-charge).

• Higher volume or growth (more invoices, new revenue streams).

• Employees, assets, or financing (payroll, depreciation, interest).

• Frequent corrections (late filings, amended returns).

• You hate this stuff (no shame - your time may be better spent on billable work).

A simple, no-fluff workflow (if you DIY)

Weekly (15–30 min):

• Issue/send invoices that meet Dutch requirements; save supplier invoices/receipts.

• Reconcile your bank transactions to invoices/expenses.

• Tag business vs. private correctly.

Quarterly (or your assigned period):

• Prepare and file your VAT return on time; pay promptly. Belastingdienst

Yearly:

• Close your books, export reports, and keep everything stored for 7 years (10 for real estate items). Belastingdienst

Real-world examples

• Designer, €18k turnover, Netherlands-only, few invoices/month
  → DIY + KOR may be ideal: no VAT filings, minimal admin. (Remember: no input VAT reclaim under KOR.) Belastingdienst

• Consultant, €60k+, EU clients, travel costs
  → Consider help or automation: VAT rules are trickier; you’ll save time and avoid mistakes.

For accountants building modern practices

If you’re an accountant serving freelancers, the leverage points are clear: accurate data capture, bank reconciliation reliability, VAT periodization, and evidence-ready archiving (7/10-year rules). Standardize source-document intake, automate coding where possible, and keep a clean audit trail to cut review time at quarter-end. Belastingdienst

How Conta AI helps (so you can focus on work, not paperwork)

• One-click capture of invoices/receipts, auto-categorized to the right accounts.

• Bank reconciliation that sticks, so quarter-end VAT is painless.

• VAT aware by design (including KOR handling), with friendly reminders so filings are on time. Belastingdienst

• Audit-ready storage that respects the 7/10-year retention rules. Belastingdienst

You stay compliant without spending your Sundays in spreadsheets.

Key takeaways

• No, a bookkeeper is not mandatory for freelancers in NL. What’s mandatory is good administration, timely VAT filing, and proper record-keeping. Belastingdienst

• DIY works for simple setups; get help/automation as complexity or volume rises.

• KOR can simplify VAT for small turnover but removes input VAT reclaim. Belastingdienst