Starting and closing a freelancer business in the Netherlands (2026 checklist)

How do you register an eenmanszaak in the Netherlands in 2026?

In 2026, most freelancers register an eenmanszaak (sole proprietorship) at the Chamber of Commerce (Kamer van Koophandel, KVK). You can register 1 week before the start date, or no later than 1 week after the start date. The one-off KVK registration fee is €85.15. After registration, the Tax Administration (Belastingdienst) normally completes the tax registration within 10 working days.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. Registration starts with an online form and an appointment at a KVK office. Bring a valid ID and be ready to describe the business activities, so KVK can assign the correct SBI code (industry code). After the appointment is completed, KVK issues a KVK number immediately and records the business in the Handelsregister (Trade Register).

If the freelancer started working before the appointment date, the freelancer should tell KVK the actual start date during the appointment so the registration matches the real start of business. KVK sends the registration details to the Belastingdienst. The Belastingdienst then confirms which taxes apply and, if relevant, registers the business for VAT (omzetbelasting). The confirmation letter can take up to 10 working days after the KVK registration.

• Choose the legal form (many freelancers start with an eenmanszaak).
• Pick the trade name(s) and decide whether a separate post address is needed.
• Complete the online registration form and book a KVK appointment.
• Bring a valid identity document to the KVK appointment.
• Pay the one-off registration fee (€85.15).
• Save the registration confirmation for banks, insurers, and clients.

What numbers do you receive after registration (KVK number, btw-id, and ob-nummer)?

After KVK registration, a freelancer typically receives at least 3 identifiers: a KVK number (issued by KVK) and 2 VAT identifiers from the Belastingdienst. The Belastingdienst issues a VAT identification number (btw-identificatienummer, btw-id) for communication with clients and suppliers, and a VAT tax number (omzetbelastingnummer, ob-nummer) for communication with the Belastingdienst. The VAT registration step can take up to 10 working days.

Use the btw-id on invoices and on a website when VAT applies. Use the ob-nummer only when contacting the Belastingdienst or filing VAT returns in Mijn Belastingdienst Zakelijk. Keep the ob-nummer out of client-facing documents, because it is for tax administration only. For practical VAT filing steps, see the [VAT returns guide for freelancers in the Netherlands](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

For many freelancers, the ob-nummer contains the citizen service number (burgerservicenummer, BSN), while the btw-id does not. This split protects privacy by keeping the BSN out of invoices and public documents. Keep both letters from the Belastingdienst, because the btw-id and ob-nummer can be sent in separate letters.

When are VAT returns due in 2026, and when is the income tax deadline?

In 2026, VAT returns (BTW-aangifte) are monthly, quarterly, or yearly. The Belastingdienst deadlines for quarterly VAT in 2026 are 30 April, 31 July, and 31 October 2026, and 31 January 2027. Personal income tax returns are often due 1 May; if an extension is requested by 1 May, the deadline becomes 1 September 2026.

Set up a predictable rhythm from day 1: track invoices and bank transactions, keep VAT totals per rate, and reserve cash for the VAT payment date. Even when turnover is €0 in a period, the Belastingdienst can still require a VAT return for that period. Use the dates below to plan reminders and cash buffers.

Income tax for a freelancer is reported in the annual personal return using the business profit for the year. The invitation letter often sets a 1 May deadline, and an extension requested by 1 May gives time until 1 September 2026. Track deductible costs with the [deductible expenses checklist](/knowledge-hub/deductible-expenses-freelancers-netherlands).

What invoice and bookkeeping rules should a freelancer follow in 2026?

In 2026, freelancers must keep a VAT-ready administration and issue compliant invoices when required. For many B2B supplies, the invoice must be sent no later than the 15th day after the month of supply. Invoices for VAT must include specific identification details such as legal names and full addresses. A freelancer should keep invoices and supporting documents in a checkable administration so VAT totals can be reconciled each period.

A clean bookkeeping setup reduces mistakes at filing time and makes audits easier. The Belastingdienst expects a checkable administration that matches invoices, receipts, and bank records. Keep documents in the original form (digital stays digital). Track expenses and receipts consistently, because missing documents can block VAT deduction or expense claims.

For VAT, the invoice date determines which period the freelancer reports VAT, and delayed invoicing can shift VAT into an earlier period. A simple habit is to issue invoices weekly and reconcile bank transactions at least once per month. Keep invoice numbering sequential and store contracts next to the related invoices, so each transaction can be explained quickly.

• Full legal name of the supplier and the customer.
• Full address of the supplier and the customer (a postbox alone is not enough).
• Invoice date.
• Unique invoice number (sequential numbering).
• Clear description of the goods or services, including quantity where relevant.
• Price excluding VAT, the VAT rate, and the VAT amount (or a note when VAT is not charged).
• btw-id on the invoice in the situations where VAT rules require it (for example, certain cross-border supplies).

How do you close an eenmanszaak, and what must you keep after stopping?

To stop an eenmanszaak in 2026, the freelancer deregisters the business with KVK online using DigiD; deregistration is free. The deregistration is definitive, and restarting later requires a new registration and new identifiers. After stopping, keep the administration for at least 7 years (10 years for real estate-related records) and continue filing any remaining VAT and income tax returns for the final year.

Before deregistering, finish outstanding work, send final invoices, and check contract end dates. KVK treats deregistration as final, so business bank accounts, permits, and insurances can be affected immediately after the deregistration date. Store the confirmation of deregistration together with the final invoice list and final bank statements.

Stopping a business does not remove the duty to keep records. The Belastingdienst can still request documents within the retention period, even if the business is closed. If VAT returns were quarterly, the final VAT return is still due for the final VAT period, and the freelancer should ensure the administration stays accessible.

• Choose a stop date and invoice all remaining work.
• Cancel recurring contracts (workspace, software, insurance) and automatic direct debits.
• Download bank statements, invoices, and receipts; archive them for 7 years (10 years where required).
• Deregister the eenmanszaak with KVK online via DigiD (free).
• Check which VAT period(s) are still open and file them for the final VAT period.
• File the income tax return for the year of stopping (often due 1 May of the next year, or 1 September with extension).

What happens if VAT returns or VAT payments are late?

Late VAT (omzetbelasting) returns or payments can trigger administrative consequences. The Belastingdienst uses a short grace period and then applies fixed or percentage-based penalties. In practice, 3 situations cause most issues: the VAT return arrives late, the VAT payment arrives late, or a payment is missing or short. The table summarizes the 2026 rules and amounts.

The safest approach is to treat the due date as a cash deadline, not only a filing deadline. Pay a few days early to allow bank processing time. If a deadline is missed, submitting the VAT return and paying as soon as possible usually limits extra costs to the standard penalties shown in the table.