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.
Which insurances to consider
As a self-employed person you have no employer covering risks. Think of disability insurance (AOV), professional liability insurance and possibly legal expenses cover. What you need depends on your profession and clients.
Financial buffer and tax reserve
Expect fluctuating income. Set aside part of each payment for VAT and income tax and build a buffer for quiet months. That way your tax bill won't be a surprise.
Finding your first clients
Start with your network, a clear offer and a simple website or profile. Work with quotes and a clear agreement so expectations are clear from the beginning and your invoices aren't disputed.
Frequently asked questions
How long does it take to start as a freelancer?
It varies. Registering a sole proprietorship can be quick, but BSN, bank account and records sometimes take longer. Start with the formal steps before sending your first invoice.
Do I need an accountant?
Not mandatory, but many starters get help with VAT and income tax in the first year. You can continue on your own later if your records are tidy.
Can I start as a freelancer alongside my job?
Yes, but first check your employment contract for side activities, and mind the hours criterion if you want to claim the self-employed deduction.
What does starting cost?
There are one-off costs for registration and ongoing costs for insurance, software and an accountant. Make your own budget and include unexpected costs.