SBI code in the Netherlands: how expat freelancers should choose the right code in 2026

What is an SBI code and why does it matter for freelancers in the Netherlands?

An SBI code is a 5-digit sector code in the Dutch Business Register that describes a business activity. KVK assigns 1 main SBI code for the primary activity and can add extra codes for side activities. Government bodies, insurers, pension funds, and statistics agencies use these codes, so the code matters from day 1 of registration and after every material business change.

An SBI code is linked to the activity description filed in the Handelsregister, not to a marketing label such as “consultant” or “creative”. Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. When a freelancer registers, KVK reads the description and matches it to the closest code. The top code on the extract is the main activity; lower codes are side activities.

The practical impact is wider than many expat freelancers expect. Official government guidance says SBI codes can affect permits, subsidies, and how organisations such as insurers use business data. Rijksoverheid has also said SBI codes were not always current or accurate enough for sector support during the pandemic, which is another reason to keep the activity description precise and updated.

• 5 digits identify the activity class used in the register.
• 1 code is marked as the main activity.
• Extra codes can be added for side activities.
• SBI 2025 replaced the older structure in September 2025 in the Handelsregister.
• CBS started introducing SBI 2025 into statistics from 2026.
• Your code appears on the KVK extract and in Mijn KVK.

How do you choose the correct SBI code as an expat freelancer?

The safest way to choose an SBI code is to start with a plain-language activity description and then test that description in the CBS SBI2025 search tool. KVK makes the final decision, but freelancers may propose a code during registration or when changing activities. A correct choice depends more on what generates the main turnover than on education, nationality, or a broad job title.

Describe what you actually sell, to whom, and how you deliver it. KVK explicitly says the activity description should be clear, precise, and in Dutch, and should include only activities you really perform. A description such as “software development for SaaS clients” is stronger than “tech services”. For tax and admin follow-up, see the guide on [VAT returns in the Netherlands](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

Use the CBS search page to test 2 to 3 realistic descriptions before the KVK appointment. Then bring the best-matching code as a proposal, while accepting that KVK may assign another code after reviewing the wording. If your work spans multiple services, separate the main revenue activity from smaller side work instead of forcing everything into 1 overly broad label.

• Write 1 sentence that states the paid activity, not the ambition.
• Use Dutch wording in the KVK description, even if clients speak English.
• Search the same activity in the CBS SBI2025 tool with 2 to 3 variants.
• Choose the activity that will generate most turnover as the likely main code.
• List real side activities separately if they are recurring, not incidental.
• Keep copies of your website text, sample invoices, and contracts in case KVK asks for clarification.

Can an expat freelancer have more than one SBI code, and which one should be the main activity?

Yes. A freelancer can have 1 main SBI code and additional codes for side activities. The main code should reflect the activity that is economically most important, usually the work that produces the largest share of turnover or hours. Side activities belong under extra codes when they are genuine recurring services, not one-off exceptions or future plans.

Choosing the main activity is not only administrative. KVK's Bedrijventeller states that counts are based on the main activity and ignore side activities, which shows how strongly the system prioritises the hoofdactiviteit. In practice, a freelancer who mostly builds websites but occasionally teaches workshops should usually keep web development as the main code and training as a side code.

For broader bookkeeping context, see [deductible expenses for freelancers in the Netherlands](/knowledge-hub/deductible-expenses-freelancers-netherlands). If revenue patterns change materially over a year, review whether the main activity is still accurate. A code should reflect the business as it operates now, not the business you might build 12 months later.

What should you do if the SBI code is wrong or your activities change?

If the SBI code no longer matches the real business, update the activity description with KVK as soon as the change becomes real. KVK states that the code follows the activity description, and Mijn KVK can be used for many activity updates. If only the order of activities or codes must change, KVK says that change is handled by post with formulier 18.

Do not wait for an annual review if the business has already changed. Official guidance says changed activities can affect financing, insurance, pension arrangements, municipal permits, and access to schemes that use sector classifications. If the description in Mijn KVK is correct but the code still looks wrong, KVK tells entrepreneurs to contact KVK directly rather than guessing a workaround.

What should expat freelancers know before choosing an SBI code if they live abroad or are newly arriving in the Netherlands?

Expats should solve the registration route first and the SBI proposal second. Official guidance says freelancers staying in the Netherlands for more than 4 months register through the municipality, receive a BSN, and then apply for DigiD before KVK registration. Freelancers staying up to 4 months usually register in the RNI first; the Netherlands has 19 RNI desks, and that route also leads to a BSN and DigiD.

If you live abroad and want to register a Dutch sole proprietorship, KVK says the online form and appointment process require DigiD. Ondernemersplein also states that short-stay EU freelancers must bring a recent address document, and the proof may not be older than 1 month. That timing detail matters if you are flying in only for the registration appointment.

Your SBI proposal should therefore be prepared before the appointment, together with your Dutch or EU address evidence and your activity description. The code itself is still assigned by KVK, but arriving with 1 well-written main activity and any true side activities reduces confusion. For non-residents, the paperwork sequence often causes more delay than the code search.

• More than 4 months in the Netherlands: register in the municipality first.
• Up to 4 months in the Netherlands: use the RNI route first.
• A BSN is needed before you can apply for DigiD.
• DigiD is needed for the online KVK registration process.
• There are 19 RNI municipalities for eligible non-residents.
• Short-stay EU freelancers may need address proof that is not older than 1 month.