EU Inc in the Netherlands: what freelancers need to know in 2026

What is EU Inc and the EU's 28th regime?

EU Inc is the informal name for the EU's proposed '28th regime': an optional EU-wide company framework meant to reduce the need to navigate 27 national rulebooks. In March 2026, EU Inc is still a proposal, not a live company form. The Commission has said it will table legislation in 2026, and Parliament has been shaping the design.

"We must create the best possible framework conditions for innovators."

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. For freelancers in the Netherlands, the practical point is simple: EU Inc is a policy initiative, not a registration shortcut you can use today. The Commission says the regime should give innovative companies a single, harmonised set of EU-wide rules instead of 27 distinct legal regimes.

The initiative sits inside the EU Startup and Scaleup Strategy adopted in May 2025 and remains part of the EU's 2026 competitiveness agenda. Official EU documents present EU Inc as an opt-in structure for cross-border growth, not as a replacement for every national tax or administrative obligation on day one.

• Informal name: EU Inc.
• Formal policy label: the 28th regime.
• Status on 6 March 2026: announced, not enacted.
• Main goal: one harmonised EU rulebook for cross-border companies.
• Policy focus so far: innovative companies, startups and SMEs.

Is EU Inc available in the Netherlands today?

No. On 6 March 2026, freelancers in the Netherlands cannot register an 'EU Inc' instead of a Dutch business form. European Parliament and Commission materials describe the 28th regime as an announced legislative initiative, with the Commission proposal scheduled for 18 March 2026. Until legislation is adopted and implemented, Dutch national rules still control registration, VAT and income tax.

"Let businesses opt in to European rules."

That timing matters because many online discussions describe EU Inc as if it already exists. Official EU sources do not support that view. Parliament used January 2026 documents to describe the file as announced, while the legislative train notes a Commission proposal date of 18 March 2026 rather than an adopted regime.

Parliament's December 2025 recommendations also show that several headline features remain political proposals, not law. Examples include digital registration within 48 hours and a minimum paid-in capital of €1 for a proposed Unified European Company. Those numbers are useful for tracking direction, but freelancers should not rely on them operationally yet.

Does EU Inc replace a Dutch eenmanszaak, KVK registration or VAT number?

No. A freelancer starting in the Netherlands in 2026 still normally uses existing Dutch registration and tax processes. KVK states that freelancers and zzp'ers choose the eenmanszaak when they are the only owner. After registration, the Belastingdienst decides whether the activity is a VAT business and sends a VAT ID and turnover-tax number, usually within 10 working days.

The current Dutch entry point is still KVK, not an EU Inc portal. Official Dutch guidance says starting a business normally requires registration in the Handelsregister, and the registration fee is €85.15. You do not register separately with the Belastingdienst for ordinary startup cases because KVK passes the data through automatically.

Income-tax status is also still assessed under Dutch rules. The Belastingdienst says not every business owner is automatically an income-tax entrepreneur; it looks at profit expectation, independence, time spent, client spread and entrepreneurial risk. If your cross-border work changes your VAT position, read [VAT returns for expat freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

• Register with KVK first.
• Budget €85.15 for the registration fee.
• Wait up to 10 working days for the VAT decision.
• Use the VAT ID on invoices and your website if one is issued.
• Check separately whether you qualify as an income-tax entrepreneur.

What EU VAT rules still apply today when a Dutch freelancer works across borders?

EU Inc does not suspend current VAT rules. In 2026, Dutch freelancers must still classify clients and sales under the existing EU VAT framework. For services to EU businesses, the reverse-charge rule often applies and the sale usually goes on the ICP statement. For many B2C services, Dutch VAT still applies, while EU goods and some digital B2C sales can switch at a €10,000 threshold.

The main operational split is still B2B versus B2C. Belastingdienst guidance says that for many services to EU businesses, the service is taxed in the customer's country, you invoice without VAT, add 'btw verlegd', report the sale in the VAT return and include it on the ICP statement. If a customer has no VAT number, Dutch VAT often applies instead.

For goods sold to EU consumers, and for digital services counted with those sales, the €10,000 annual threshold remains a key number. Up to €10,000, Dutch VAT usually applies. Above €10,000, foreign VAT usually applies. Low-turnover sellers may also review [deductible expenses for freelancers](/knowledge-hub/deductible-expenses-freelancers-netherlands) and the EU-KOR if they sell in multiple EU countries.

What happens if you use OSS and file late or pay late?

If a Dutch freelancer uses the Union scheme (OSS), the calendar is already fixed in 2026. The OSS report is due once per quarter and must reach the Belastingdienst by the last day of the following month. If you miss filings, Belastingdienst can estimate the VAT due, and 3 consecutive quarters without an OSS report can exclude you from the Union scheme for 2 years.

The practical deadlines are 30 April, 31 July, 31 October and 31 January. The Dutch OSS page also says repeated payment failures after reminders can lead to the same 2-year exclusion, and records connected to the Union scheme must be kept for 10 years.

What should a Netherlands-based freelancer do now while EU Inc is still a proposal?

For most freelancers, the correct 2026 move is conservative: keep using the Dutch setup that already exists, and track EU Inc as a future option rather than a current operating model. That means registering properly, invoicing with the right VAT treatment, checking whether clients are businesses or consumers, and watching for the Commission proposal expected on 18 March 2026.

A proposal can still change during EU lawmaking, so the safest approach is to separate policy watching from compliance. Use current Dutch and EU rules for every invoice you send today. Then review the Commission text once published to see whether the final regime is optional, who can use it and whether freelancers or only corporate forms benefit in practice.

• Keep your current KVK registration and legal form.
• Confirm your VAT ID before issuing cross-border B2B invoices.
• Verify each EU business customer's VAT number before treating the sale as B2B.
• Use the ICP statement for qualifying intra-EU services or deliveries.
• Monitor the €10,000 B2C threshold and the €100,000 EU-KOR ceiling.
• Recheck the file after the Commission's scheduled 18 March 2026 proposal.