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.
Other indicators of having a business
- You invest in your business: for instance, you hire personnel, or buy stock.
- You regularly perform work for paying customers.
- You work for more than one client. If you have a single client over a longer period of time, it is more likely that you are in salaried employment.
- As an entrepreneur, you determine how and when you do your work, even if you are hired by a client.
Register your business
Do you meet the KVK criteria? You can register your sole proprietorship or other legal structure.FAQ
Taking part in regular commercial transactions means that you carry out activities, like selling goods or provding services, outside of your private circle. For example, you are a photographer, who takes pictures for friends and family. You do not need to register with KVK. Your activities are a hobby, rather than a profession - even if you do get paid for the pictures you take.
As an entrepreneur, you have to charge a realistic price for your services or goods. You charge VAT, your hourly rate, send your clients invoices, etc. Example: you are a photographer. You take pictures for someone you know, and in return you charge 'a friendly rate' or receive a swap (like tickets to a concert). This is seen as a symbolical fee. In this case, you do not run a business, and you do not have to register with KVK.
Report your activities to the Tax Administration (in Dutch). If the Tax Administration views you as an entrepreneur for VAT purposes, you will receive a VAT id and a VAT tax number. File the income from your work as income from other activities in your income tax return. Decide whether or not you want to make use of the small businesses scheme KOR, to be exempt from VAT. To qualify for KOR, your turnover must be under €20,000 annually.
Contact KVK.
If you are not a registered entrepreneur, and you only have one assignment, you do not have to register. You can send the company for which you have done the work a no-VAT invoice. The company can then use an IB 47 form to settle matters with the Tax Administration.
Last updated on 27 July 2021
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