Do you need to register your business with KVK?

Whether you need to register with the KVK depends on whether you are an entrepreneur. This is not always immediately clear. You are considered an entrepreneur if you meet a number of criteria. In short, this means that you independently provide goods or services to others and earn money from doing so. In this article, you can read about what the entrepreneur criteria are. You will also find some useful examples.

What do you need to arrange when starting a business?

Answer the questions on Business.gov.nl and see the steps that are important in your situation.

Create your to-do list

Is your client asking for a KVK number, or do you earn money from your hobby? There are all sorts of situations where you might wonder: do I need to register with the KVK? In many cases, you can decide for yourself by checking the guidelines and FAQs below. Still unsure? Then get in touch with the KVK Advice Team.

Check whether you are an entrepreneur

You must register with KVK if you meet three criteria for entrepreneurship:

  • You provide products or services independently, or you are preparing to do so. For example, you have already purchased materials to make your product.
  • You charge a price or fee that generates an income. So, it is not a hobby that simply costs you money.
  • You regularly provide services and/or products to people other than just family and friends.

Do you meet all three criteria? If so, you should register with KVK as an entrepreneur.

Not sure? 4 more questions

If you do not meet all 3 criteria, you may still be an entrepreneur. So, please answer the 4 questions below with ‘yes’ or ‘no’.

  • Do you spend time and/or money on your business?
  • Do you work in your business regularly ?
  • Do you have multiple customers or are you planning to find multiple customers?
  • Do you decide your self how you organise your work?

Did you answer yes to all of these questions? Then you can register with KVK. After you register, KVK will pass on your details to the Netherlands Tax Administration. They will send you a VAT number by post.

Not an entrepreneur says KVK – what now?

If you do not meet the entrepreneur criteria, you will not be registered with the KVK and will not receive a KVK number. In some cases, you can still start a business without a KVK number. In that case, you must register with the Netherlands Tax Administration using the form ‘Opgaaf Startende Ondernemer’ form (Declaration for a new business).

What does ‘self-employed’ mean?

You are self-employed if you are in charge of your own work. You set your own prices, find clients, send invoices, and arrange your own materials, insurance and pension. You also bear the business risk. If you fall ill, a client fails to pay or you have no clients for a while, you will earn less or nothing at all. And if something goes wrong, you have to cover the loss.

False self-employment

False self-employment means that, according to the Netherlands Tax Administration’s rules, you are not an entrepreneur but actually an employee. Yet you are hired as if you were an entrepreneur.

Examples

Below are some examples of situations. You can see when someone does or does not need to register with KVK:

Example 1: Marek takes photos for friends and family

Marek works for a boss and takes photographs in his spare time. He occasionally takes photos for friends and family. He charges a small fee to cover his expenses.

Does Marek meet the criteria to register as an entrepreneur with KVK?

  1. He provides a service independently.
  2. He does not earn any money; he only receives a small amount to cover his expenses.
  3. He does not provide his services frequently, nor does he provide them to anyone other than family or friends.

Marek does not meet KVK’s 3 criteria, and does not need to register with KVK. His activities are a hobby, not a business.

Example 2: Kaitlen turns her hobby into a business

Kaitlen has a part-time job and bakes cakes to order in her spare time. She sells them from home. She is receiving more and more orders from people she does not know, and she advertises via social media. She is also making a profit.

Does Kaitlen meet the criteria to register with KVK?

  1. She supplies products independently.
  2. She earns money from this.
  3. She often supplies different customers.

Kaitlen meets the criteria for entrepreneurship and registers with KVK.

Example 3: Nora earns money via an online platform

Nora is a student and wants to work in the catering industry via a platform. She accepts assignments via the platform. The platform asks her for a KVK number.

Does Nora meet the criteria to register with KVK?

  1. She is not sure whether she is providing a service independently when working via a platform.
  2. She earns money from this.
  3. She provides a service frequently.

Nora does not meet the criteria for being an entrepreneur. This is also evident from the answers to the guidance questions:

  1. No, she does not purchase materials to carry out the assignment.
  2. Yes, she works frequently.
  3. No, she has only one client, which is the platform.
  4. No, she does not entirely determine how she carries out her work.

Noor does not register. Perhaps she can also carry out hospitality work via the platform without a KVK number. She then registers with the Tax Administration using the form ‘Opgaaf Startende Ondernemer’ form (Declaration for a new business).

Example 4: Ylias takes on the occasional assignment

Ylias has a job and is given the opportunity to deliver a training a few times a year. The training agency is his only client. The agency asks him for a KVK number.

Does Ylias meet the criteria for entrepreneurship to register with KVK?

  1. He is not sure whether he is providing a service independently when working through an agency.
  2. He earns money from this.
  3. He does not provide a service very often.

Ylias does not meet the criteria for entrepreneurship. This is also evident from the answers to the guidance questions:

  1. Yes, he puts time into it.
  2. No, he does not work often.
  3. No, he has only one client, which is the agency.
  4. No, he does not entirely determine how he does his work.

Ylias does not register. He declares the income from the training as Income from other work (inkomsten uit ander werk) to the Tax Administration.

Example 5: Sebastian earns money for a short period

Sebastian is retired and sells Christmas trees in the city centre every December. He starts preparing for this in September. For example, he applies for his licence at that time.

Does Sebastian meet the criteria for self-employment to register with KVK?

  1. He supplies products independently.
  2. He earns money from this.
  3. He supplies various customers frequently over a specific period.

Sebastian meets the entrepreneurial criteria and registers with KVK.

Example 6: Jerome opens an online shop

Jerome receives benefits from the UWV and has been given permission to start an online shop selling soccer gear. He has a marketing plan setting out how he intends to attract customers.

Does Jerome meet the entrepreneur criteria to register with KVK?

  1. He supplies products independently.
  2. He earns money from this.
  3. He intends to supply various customers frequently, even though he does not yet have any.

Jerome meets the entrepreneur criteria and registers with KVK.

Entrepreneur criteria of the Tax Administration

The KVK entrepreneur criteria differ from those of the Netherlands Tax Administration (in Dutch). After registration, KVK automatically passes on your details to the Tax Administration. You will receive a notification from the Tax Administration within approximately 2 weeks. This will state whether you are required to file a tax return as an entrepreneur.

Frequently asked questions

You register your business via KVK.nl/registration. Click on the 'Start your registration' button, choose the legal structure, and then follow the on-screen steps. You must fill in the (online) forms completely*. Then make an appointment at a KVK office to complete the registration. Registering can be done at any KVK office in the Netherlands.

You make an appointment online by logging in with DigiD. You choose the date, time, and location. You can make an appointment up to 8 weeks in the future. You will receive confirmation by email. Please read and keep this confirmation.  

* Please note: the online registration forms are only available in Dutch. An English-Dutch form is available as a PDF. You can use this as help aid to fill in the online form. Or you can take the completed and signed English-Dutch form to your appointment. Please follow the instructions in the form carefully to make sure you take all required documents to your appointment.

To register a new enterprise or organisation, you must pay a registration fee. If you want to purchase a certified KVK Extract from the Business Register when you register, you can do this directly. 

Register your business 1 week before or after the start of business activities. Prepare your registration online. Then make an appointment for the identification check and the completion of your registration. You will then immediately receive your KVK number. Registering is possible at any KVK office in the Netherlands.

You can also visit us earlier for the check of your pre-completed details and proof of identity. This is possible up to a maximum of 3 months before your start date. In this case, you will receive your KVK number by post in the week prior to your start date. You can schedule an appointment up to 8 weeks in advance.

Do you teach once a year, or make snacks for a party of friends, for example? And you get paid for it? You cannot register with KVK. Do you still want to issue a receipt? That is also possible without a KVK number.

Check with the Tax Administration whether you have to charge VAT for your activities. You can possibly make use of the small businesses scheme (KOR). 

You report your earnings for income tax purposes as income from other activities.

Do you meet the criteria for being an entrepreneur set by KVK, but do you not register? Then you are breaking the rules set out in the Business Register Act. You are committing an offence under the Wet Economische Delicten (Economic Offences Act). You risk a fine, community service, or even a prison sentence. 

Are you not registered with KVK number but have a VAT number? Then you can send an invoice. An invoice must meet certain conditions.

Do you not have a VAT number and your income remains below the Netherlands Tax Administration's registration threshold (in Dutch)? Then you can make a receipt as proof of payment. The receipt shows your name and that of your client, what goods or services you provided, the date of delivery and the amount paid. You sign the receipt to declare that your client has paid. You report your income for tax purposes as income from other activities (resultaat overige werkzaamheden, in Dutch).

False self-employment is a situation where you take on an assignment as an entrepreneur, but are actually an employee. For example, if you only have one client and do not plan to work for more. The client is then in fact your employer, which does not fulfil its obligations towards both you and the Tax Administration. For example, they do not pay income tax and contributions for you. The Employment Relationships Deregulation Act (wet DBA) provides clarity about your working relationship with your clients. By getting clarity in advance about your working relationship with your client, you can prevent false self-employment.

You and your client can use the Tax Administration's 'Salaried Employment or Non-employment' check (in Dutch) to check whether you are employed. If you are not an employee, you do not have to do anything else. You can then simply carry out the assignment as an entrepreneur. The outcome may also be that you are an employee by law. In that case, your client must deduct payroll taxes. Contact the Tax Administration about this.

Whether you can earn additional income tax-free depends on your personal situation. In most cases, you must declare your additional income on your income tax return (in Dutch).

No other income?

Do you have no other income or do you earn very little? Then you may not have to pay tax on your additional income due to tax credits (in Dutch). It does not matter whether you are an entrepreneur or a private individual. The Netherlands Tax Administration considers your additional income as other income.

You may deduct the costs you incur for this additional income from your income.