Bookkeeper Fees in the Netherlands (2026): What Freelancers Can Deduct and Reclaim

Are bookkeeping and accountant fees deductible for a ZZP'er in the Netherlands (2026)?

Bookkeeping and accountant fees are deductible only when the fees serve the business interests of the freelance business. Private expenses are not deductible, and mixed expenses are deductible only for the business portion. If VAT can be reclaimed as input VAT (voorbelasting), record the income-tax cost excluding VAT; if VAT cannot be reclaimed, record the cost including VAT. Keep invoices and evidence for 7 years.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. Bookkeeping fees matter because the fees reduce taxable profit (winst) only when the fees are documented as business costs. Use the same discipline as for any other expense, including the items in the [deductible expenses guide](/knowledge-hub/deductible-expenses-freelancers-netherlands/). The tax office can ask for proof during the 7-year retention period.

Costs made before the start date can still be deductible if the costs were made for the business activity, for example advice during the start-up phase. Record the fee as a business cost in the year the fee relates to. If the supplier charged VAT and the freelancer deducts the VAT in the VAT return (BTW-aangifte), the income-tax expense is the net amount; if VAT is not deductible, the income-tax expense is the gross amount.

• Keep the invoice and payment proof in the business administration for 7 years.
• Check whether the fee is fully business-related; if the fee is partly private, record only the business part.
• Record the fee excluding VAT when the VAT is deducted as input VAT (voorbelasting).
• Record the fee including VAT when the VAT cannot be deducted (for example under a VAT exemption).
• Use a clear description in the bookkeeping record (for example: 'bookkeeping fees, Q1 2026').
• Keep start-up invoices as well when the invoices relate to setting up the business.

Can you reclaim VAT (BTW) on bookkeeping fees in 2026?

VAT (BTW) on a bookkeeper's invoice is deductible as input VAT (voorbelasting) only when the service is used for VAT-taxed turnover (21%, 9% or 0%, or reverse-charge cases), the freelancer has a valid VAT invoice, and the service has actually been supplied. If the freelancer uses the small-business VAT scheme (KOR) with turnover of €20,000 or less per calendar year, the freelancer does not file VAT returns and cannot reclaim VAT on costs.

VAT reclaim matters because reclaiming 21% VAT on recurring fees can be a material cash-flow difference over 12 months. The VAT return is where input VAT (voorbelasting) is claimed, so the bookkeeping record should match what is reported in the [VAT returns guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/). If the freelancer joins the KOR, the freelancer stops charging VAT and also loses the right to reclaim VAT on business costs.

• Use the purchased service for VAT-taxed turnover (21%, 9% or 0%) or for reverse-charge work.
• Do not deduct VAT on costs that relate to VAT-exempt turnover (vrijgestelde omzet).
• Obtain an invoice that shows VAT and meets VAT invoice requirements.
• Ensure the service was actually supplied (for example, the period covered is stated).
• Claim the input VAT in the VAT return (BTW-aangifte), not in the income-tax return.
• If the freelancer uses the KOR (≤ €20,000 turnover per year), do not claim input VAT.

What must be on a bookkeeper invoice to reclaim VAT or deduct the cost?

A bookkeeping invoice must meet VAT invoice rules to support VAT reclaim and to document the business expense. At minimum, the invoice must show both parties' names and addresses, the supplier's VAT identification number, the invoice date, and a unique invoice number. The invoice must also show a description of the service, the amount excluding VAT, the VAT rate, and the VAT amount. For invoices of €100 or less (including VAT), fewer details are permitted.

Invoice details matter because missing fields can block input VAT (voorbelasting) deduction during a check. Treat bookkeeping invoices like any other purchase invoice in the administration: store the invoice in the original format and ensure the VAT rate and VAT amount are clearly stated. When the invoice total is €100 or less (including VAT), simplified invoice rules can apply, but the supplier must still show enough detail to support the VAT amount.

• Supplier legal name and customer legal name.
• Supplier address and customer address (not only a PO box).
• Supplier VAT identification number (starts with 'NL').
• Supplier KvK number (when registered with KvK).
• Invoice issue date and (if different) the supply date or prepayment date.
• Unique sequential invoice number (no duplicates).
• Amount excluding VAT, VAT rate, and VAT amount.

Which records must a freelancer keep, and for how many years (7 vs 10)?

Dutch freelancers must keep a business administration that is checkable by the tax office. For VAT records, the normal retention period is 7 years. Information and invoices related to immovable property (onroerende zaken) and rights in immovable property must be kept for 10 years. Invoices must be kept in the original form (paper stays paper; digital stays digital), but scanning is allowed when the scan is a complete and authentic copy.

Retention rules matter because the tax office can request records long after a VAT period is filed. Keep the core records (sales and purchase invoices, ledgers, and VAT calculations) for at least 7 years, and keep immovable-property records for 10 years. The retention period starts when the data is no longer current, for example after a 4-year lease contract ends and the lease contract record becomes historical.

Store invoices in a way that remains readable during the full retention period. If a freelancer scans paper invoices, the scan must be a complete and correct representation of the original, including authenticity features. Keep the scanned record for the same 7-year or 10-year period, and ensure the records can be provided within a reasonable time.

When are VAT returns due in 2026 (monthly, quarterly, yearly)?

VAT returns (BTW-aangifte) and VAT payments are due by the schedule published by the tax office. For quarterly filers in 2026, the deadlines are Q1 2026: 30 April 2026, Q2 2026: 31 July 2026, Q3 2026: 31 October 2026, and Q4 2026: 31 January 2027. Annual VAT filing for 2026 is due by 31 March 2027. When filing through accounting software, submission opens on the 24th of the month before the period ends.

Deadlines matter because a VAT return filed even 1 day late can trigger a penalty after the 7-day grace period. Use the filing frequency stated in the VAT letter (monthly, quarterly, or yearly) and plan backward from the due date. If the freelancer uses bookkeeping software, the VAT return cannot be submitted before the 24th of the month before the end of the VAT period, so last-minute filing is riskier.

What happens if you file or pay VAT late in 2026?

If a VAT return is received more than 7 calendar days after the deadline, the standard late-filing penalty is €82. If a VAT payment is received more than 7 calendar days after the payment deadline, the standard late-payment penalty is 3% of the late-paid VAT, with a minimum of €50 and a maximum of €6,709. Because penalties apply per VAT period, repeated delays across 4 quarters or 12 months can create multiple separate penalties.

The table lists standard outcomes that matter most for freelancers: late filing, late payment, and situations where the tax office issues an assessment because a return was not received. Each row shows the standard amount and the trigger condition in plain language. Use the table as a checklist for risk, because the same euro amounts can repeat each period if the underlying process issue is not fixed.