Starting as a ZZP’er
You want to start, but what do you actually need to arrange?
Below is the whole journey, from deciding whether self-employment suits you to filing your first VAT return. In plain language, covering what genuinely matters and leaving out what can wait.
You do not have to understand all of this at once
Most starters do not get stuck on their actual trade, but on the administration around it. Which costs can I deduct? When do I have to pay VAT? How much should I set aside for tax?
Work through the steps at your own pace. You do not have to do everything this week; it just helps to know what is coming.
The roadmap
Twelve steps from first idea to a business whose administration is in order.
Does self-employment suit you?
Being a ZZP’er means working independently, at your own expense and risk. You decide how you do your work, you preferably have several clients, and you carry entrepreneurial risk.
- Registering with the Chamber of Commerce does not automatically make you an entrepreneur for income tax. The Tax Administration assesses that separately, looking at independence, the number of clients and risk, among other things.
- If in practice you work like an employee for a single client, this may count as false self-employment (schijnzelfstandigheid), which can have consequences for you and your client.
Decide what you are going to do
You do not need a thick business plan to start, but four things are worth being clear about.
- Which service or product do you deliver exactly?
- Who is it for, and where do you find those clients?
- What will you charge, per hour or per assignment?
- What turnover and what costs do you expect in your first year?
Choose your legal form
The vast majority of self-employed professionals start with a sole proprietorship (eenmanszaak). It is simple to set up and gives you access to tax schemes for entrepreneurs.
- Eenmanszaak: one owner. You are personally liable for the debts of your business.
- VOF (general partnership): if you start together with someone else. Partners are jointly and severally liable.
- BV (private limited): usually relevant only at higher profits or if you want to limit liability. Typically something for later, not for the start.
Register with the Chamber of Commerce
You register your business with the KVK yourself; it is a personal act. Have the following ready.
- A valid identity document.
- A trade name that is not already in use by someone else.
- A description of your activities, to which an SBI code is linked that indicates what you do.
- The start date and the address of your business.
Tax Administration and VAT
After registration, the KVK passes your details to the Tax Administration. You then receive notice about your VAT position.
- You receive a VAT identification number for your invoices and website, and a turnover tax number for your returns.
- You usually file VAT returns quarterly. You pay the VAT you charged and deduct the VAT on your business costs.
- If your turnover stays below €20,000 a year, you may opt for the small businesses scheme (KOR). You then charge no VAT, but you also cannot reclaim VAT on your costs. Whether that is favourable depends on your situation.
- Separately, you pay income tax on your profit, once a year through your tax return.
Set up your bookkeeping
Start this on day one. Reconstructing a year afterwards costs far more time than keeping up with it.
- Keep every invoice you send and every receipt and purchase invoice you receive.
- Track your business income and costs separately from private spending.
- Keep the bank statements of the account you use for business payments.
- Track your business mileage if you travel by car or bicycle for work.
- Number your invoices consecutively, with no gaps in the sequence.
- Keep a record of your hours. The Tax Administration advises starters to track their entrepreneurial hours, including hours spent on the business before it started. You need that record if you later claim the self-employed allowance.
Business bank account
For a sole proprietorship a business account is not legally required. In practice a separate account is strongly advisable.
- You keep business and private separate, which makes your administration far clearer.
- During an audit or when filing, you can more easily show what was business related.
- Check your bank’s terms: many banks do not allow business use of a private account.
Insurance
Which insurance makes sense varies considerably by profession. Consider these four and decide what fits your work.
- General liability: for damage you cause to someone else.
- Professional liability: for damage caused by a professional error, relevant in advisory and healthcare professions.
- Disability insurance: as a ZZP’er you have no employer continuing to pay you. Think about how your income continues if you cannot work for a longer period.
- Legal expenses: for disputes with clients or suppliers.
Pension and buffer
As a ZZP’er you build no pension through an employer. You arrange that yourself, or build capital another way.
- Set money aside every month for income tax, because it only arrives afterwards.
- Keep a buffer as well, for setbacks and quieter periods.
- Think about pension: through an annuity, bank savings or another form of building capital.
Your first clients
Record what you agree from the start. That prevents discussions later.
- Send a quotation stating what you deliver, what it costs and when you deliver it.
- Record the agreements in an assignment confirmation or general terms and conditions.
- Make sure your invoice contains all required details: your KVK number, your VAT identification number, a consecutive invoice number, the date, the description and the VAT amount.
- Agree a payment term and keep track of who has not yet paid.
Your first VAT return
The first return feels daunting, but it is mostly a sum of what you have already recorded.
- You declare the VAT you charged and deduct the VAT on your business costs.
- You pay the difference, or you get it back.
- File on time, even if you have nothing to report. Filing or paying late can result in a penalty.
Year end and income tax
At the end of the year your monthly figures become your annual figures, and those form the basis for your income tax return.
- Your profit is your turnover minus your business costs.
- If you meet the conditions, the self-employed allowance and possibly the starter allowance reduce your taxable profit, followed by the SME profit exemption.
- On what remains you pay income tax, plus an income-dependent contribution under the Health Care Insurance Act.
Curious how much you should set aside?
Work out an estimate with your own turnover and costs. Your figures stay on your device.
Your starter checklist
Tick off what you have arranged. Useful for seeing where you stand.
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Rather do this together than alone
Want to start without having to work everything out yourself? I help with the financial and administrative part: setting up your bookkeeping, handling your VAT returns and flagging in good time what is coming.
We start with a conversation about your plans. After that you know what you need to arrange and what I can take off your hands.
I am a bookkeeper. For legal questions, contracts or permits I will refer you to someone who specialises in those.
What this information is based on
This page is based on current information from the Dutch Tax Administration and the Chamber of Commerce. Rules change; if in doubt, always check the current information on belastingdienst.nl and kvk.nl.
Ready to begin?
Tell me briefly what you are planning and I will look at the first steps with you.