As a ZZP'er (freelancer without employees) you need to complete several formal steps before you can invoice clients. This checklist follows the most common order in 2026.
1. BSN
Register at the municipality for a Burgerservicenummer (BSN — Citizen Service Number). EU citizens can register after arrival; non-EU citizens also need a valid residence permit.
2. KvK
Register with the Kamer van Koophandel (Chamber of Commerce) via kvk.nl (€75.50 one-off). You receive your KvK number — mandatory on invoices.
3. VAT (BTW)
After KvK registration the Belastingdienst registers you automatically for VAT. With turnover under €20,000 you can consider the KOR small business scheme.
4. Bank account
Open a business account with a Dutch IBAN, for example with ING, Bunq, Rabobank, ABN AMRO or an online bank.
5. Insurance
Consider professional indemnity insurance and disability insurance (AOV), depending on your industry and risk profile.
6. Hourly rate
Calculate your hourly rate based on fixed costs, tax, holiday and profit target — not just what your previous employer paid.
7. Contract & invoice
Sign a service agreement (overeenkomst van opdracht) with your client and send your first invoice via SmartWerk with all mandatory fields.