Starting as a ZZP'er: the eenmanszaak, KVK registration & business login

Going freelance in the Netherlands usually means setting up an eenmanszaak (sole proprietorship) and registering with the KVK (Chamber of Commerce). Here's the practical path.

What is an eenmanszaak?

The eenmanszaak is the simplest Dutch business form and the default for most ZZP'ers (zelfstandige zonder personeel — self-employed without staff). Key points:

• No minimum capital and easy to start.
• Your business and you are the same legal entity, so you are personally liable for business debts.
• You're taxed in Box 1 on your profit, and (once you qualify as an entrepreneur for tax) you can use deductions like the zelfstandigenaftrek and the MKB-winstvrijstelling.
• You can only have one eenmanszaak, but it can have several trade names.

If liability or scale becomes a concern, a BV is the usual next step — a separate decision worth its own analysis.

Registering with the KVK

You register at the Kamer van Koophandel (KVK):

1. Prepare your details (what you'll do, trade name, business address — a home address is allowed). You need a BSN.
2. Book an appointment and register, in most cases in person. Registration from roughly a week before you start trading up to a week after is normal.
3. You receive your KVK number. The KVK passes your data to the Belastingdienst (the Dutch tax authority), which issues your VAT numbers (a public btw-id for invoices and an omzetbelastingnummer for filing).

Put your KVK number and btw-id on your invoices.

Logging in: eHerkenning or DigiD (national digital ID)?

This trips up a lot of newcomers:

• As an eenmanszaak, you can usually log in to the Belastingdienst business portal (Mijn Belastingdienst Zakelijk, for VAT and income tax) with your DigiD — or with eHerkenning.
• For many other government business services (and always for a BV), you need eHerkenning: a separate, paid business login at a recognised security level, issued by approved suppliers. Apply for it early, as it takes a few days.

First admin checklist

• Register with the KVK and note your btw-id.
• Set up business bookkeeping from day one (invoices, expenses, mileage).
• Diarise your quarterly BTW deadlines.
• Check whether the KOR (small-business VAT scheme) fits you, and arrange disability cover — both are decisions worth making early.

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Next: see whether the KOR small-business VAT scheme suits you, understand false self-employment risk, and estimate your tax with the ZZP calculator.

Rules: 2026 — verified against KVK and Belastingdienst. Processes change; check kvk.nl. DutchNewcomer provides information, not tax or legal advice.