When do I register with KVK?
Three criteria for a business
- You supply goods and/or services;
- You demand more than symbolic payment for this;
- You take part in regular commercial transactions.
Additional questions
Those are the 3 KVK criteria for registration. But there are other considerations. The Tax Administration and other organisations may not view you as an entrepreneur, unless you also meet them. These considerations can be summed up by the following 4 questions. Weigh your replies to these questions before you decide to register.
- Do you invest money and/or time to start or grow your company?
- Do you work in your own business on a regular basis, as opposed to a one-off assignment?
- Will you be working for more than 1 client? If you have a single client over a longer period of time, it is more likely that you are in salaried employment.
- Do you decide when and how you do your work?
Examples
Here are some examples of situations and why people choose to register, or not:Mehmet builds websites for friends
Mehmet works as a developer in a paid job. In his spare time, Mehmet builds websites for friends and acquaintances. He charges a small fee, based on his expenses. He would like to be able to send an invoice for his work, and wonders whether he should register. Does Mehmet meet the criteria to register as an entrepreneur with KVK?- Yes: he builds a website, so he provides a service.
- No: he does not charge a commercial fee, only expenses.
- No: he does not do business with anyone besides friends and acquaintances.
Yildiz wants to start delivering meals
Yildiz wants to start delivering meals. She has registered as a delivery person via the app of delivery service ‘Quick bite’, and now wants to register as a self-employed person without staff (zzp’er). Does Yildiz meet the criteria to register as an entrepreneur with KVK?- Yes: she provides a service or product.
- Yes: she charges a commercial fee, but she does not set her own rate.
- Yes: she works for people besides her friends and family, she works for ‘Quick bite’.
- No: she does not invest. She uses her own bicycle, and does not have to buy anything. She is given a Quick bite outfit and saddlebags.
- Yes: this is not a one-off job. She will work a couple of days a week.
- No: Quick bite is her only client.
- No: she decides on which days she will deliver meals, but she has to abide by the rules set by Quick bite.
Jeroen is asked as a trainer
Jeroen is employed as a policy advisor by a municipality and works 4 days a week. A training agency asks him to provide trainings as a self-employed trainer for 4 days a year. The training agency is his only client. He wants to register with KVK because the agency has asked him to do so. Does Jeroen meet the criteria to register as an entrepreneur with KVK?- Yes: he provides a service to the training agency.
- Yes: he charges a commercial fee.
- No: even though he does not do business with just friends or family, he does not try to be competitive, as the scope of his activities is limited.
Fleur bakes cakes to order
Fleur bakes cakes in her spare time, in her home. Her creations are popular. Other people besides friends and family order her cakes. She advertises on Facebook and Instagram, and is looking for a business location. Does Fleur meet the criteria to register as an entrepreneur with KVK?- Yes: she provides a service or product.
- Yes: she charges a commercial price.
- Yes: she does business with others besides friends and family.
- Yes: she has invested in new bakery equipment.
- Yes: she bakes cakes to order every week.
- Yes: she works for several private consumers, so she has an array of customers.
- Yes: Fleur decides how and when she bakes herself.
Fleur replies ‘yes’ to all questions. She is going to register with KVK.
Register your business
Do you meet the KVK criteria, and are you satisfied that the Tax Administration will also view you as an entrepreneur? You can register your sole proprietorship or other legal structure.
FAQ
You register your business using a registration form. Fill in the form as completely as possible. You can also register a sole proprietorship online. To finalise your registration, you need to make an appointment at one of the KVK offices. When you come to your appointment, do not forget to bring valid ID and (if applicable) the rental or purchase agreement for your business premises.
To register a new business or organisation you pay a one-time registration fee of € 51.30. Do you want to buy a certified extract from the Business Register when you register? This will cost you € 15.40. You can only pay using a debit or credit card or your mobile.
If you are not sure which legal structure to choose, read up on choosing a legal structure on Business.gov.nl.
You register your business from a week before to a week after the date you start your business activities.
You can also pre-register your company. You can do so up to 3 months prior to your starting date. Start by filling in the registration form at home, and complete the registration by making an appointment to come to one of our offices.
KVK activates your registration a week before your given starting date. You do not need to visit a KVK office again. After the registration has been activated, you receive written confirmation and an invoice for the one-time registration fee by post.
You only teach one class per year, or cater at a friend's party, and get paid for it. That is not a basis for registration with KVK. Do you want to write a receipt, for instance because your friend wants to file your fee as business costs? You can do so without a KVK number. Inquire at the Tax Administration whether you need to charge VAT. Perhaps you can use the Small businesses scheme KOR. You declare your earnings on your income tax return as 'resultaat overige werkzaamheden' (income from other work).
You do not need to register with the Tax Administration separately. After you register with the Commercial Register, KVK forwards your details to the Tax Administration. You will receive a letter to confirm that the Tax Administration has registered you. You should receive this letter within 2 weeks.
The Tax Administration uses a number of criteria: independence, entrepreneurial risk, continuity, and the turnover of your business. Read the article What qualifies you as an entrepreneur? on Business.gov.nl for more information.
An invoice has to meet certain requirements. To name 2, you need to state your KVK and VAT number. If you are not an entrepreneur, you cannot produce an invoice.
Do you do jobs for a company on occasion, and do they want to receive proof of payment? You can send them a 'kwitantie', a receipt. State your name and your client's name on the receipt, which products or service you have provided, the date of delivery, and the payment you have received. Sign the receipt to prove you have received the money.
Your client has to declare the payments (in Dutch) made to you to the Tax Administration using the data portal (gegevensportaal, in Dutch). Your client can record the payments in their company records. You declare the earnings in your income tax return as 'resultaat overige werkzaamheden' (income from other work).
You are in false self-employment if you take on an assignment as an entrepreneur, when really you are in paid employment. It is also called disguised employment. An example is if you have only one client, and are not planning to take on any other clients. In effect, your client is your employer, who does not meet the legal obligations towards you and the Dutch Tax Administration. They do not pay wage tax or insurance premiums for you. The Deregulation Assessment of Employment Relations Act (DBA) provides clear rules for self-employed professionals and the relationship with their clients.
Avoid false self-employment by checking your work relation with your client before you start the assignment. The Tax Administration 'Loondienst of niet' scheme (in Dutch) can help you and your client assess whether or not you are in paid employment. If you are not in paid employment, you can go ahead and take on the assignment as an entrepreneur. If the outcome is that you are an employee according to the law, your client will have to levy payroll taxes. Contact the Tax Administration if this is the case.
The Dutch phrase 'zwart werken' means that you receive payment for work, but you do not declare this income to the Tax Administration. That is illegal. You have to declare your income.
You can declare income to the Tax Administration in 2 ways: as income from other activities ('inkomsten uit overig werk' in Dutch), or as business profit ('winst uit onderneming'). You always pay taxes over what you earn. This is called 'wit werken'.
Last updated on 7 December 2021
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