Frecuently asked questions
13) What is a ZZP’ers?
A ZZP’er is a self-employed, professional without any staff. The English term is known as freelancer and in Dutch as ZZP’er (Zelfstandige zonder personeel). This kind of employees, are not committed to any single long-term client or employer. They can work freely with different companies. The legal structure of self-employed professional without any staff in the Netherlands it is called eenmanszaak.
14) Are there differences between freelancer and eenmanszaak-ZZPer?
No, all terms mean the same thing; the freelancer is the person who has registered his company in the KVK (Dutch Chamber of Commerce). The English term is freelancer and the Dutch term is ZZP’ers (Zelfstandige zonder personeel). Eenmanszaak is the legal form of the company that the ZZP’er is register in the KVK.
15) What are the characteristics of an eenmanszaak company?
The legal structure of an eenmanszaak company, is a one person business
16) What are the characteristics of a company with legal VoF form?
This kind of company is a general partnership. The company VoF is a business with two or more business partners. (Vennotschap onder firma). There must be a contract between the partners for the fulfillment of their responsibilities; this could be done by a notary. Each partner is responsible of all the debt’s companies.
17) Which one is the best option, working as an employee or register my company at KVK (eenmanszaak o VoF)?
In both cases, you have to pay taxes, but you will have to consider the following:
- When you have your own company, you have flexibility. You can choose your own work, schedules, get better job opportunities, better incomes and also be able of choosing your customers and suppliers. But also, you have to file on time your income tax return and VAT return.
- When you work for a company as an employee, you just have to file your income tax return. However, you have to work under certain conditions, rules and schedules. Further, you receive a salary that is decided by your employer.
18) Is allowed to be employed for a company and be registered in the KVK (Dutch Chamber of Commerce)?
Yes, you can work as an employee in a company and be registered in the KVK as a freelancer (eenmanszaak o Vof).
19) ¿How do you register a company in the Chamber of commerce in The Netherlands (KVK)?
If you register your company in the KVK, you have to do the following steps:
Step 1: Prepare your registration
Fill in the digital form as much as possible. This will help the KVK; to give you a better service at the moment you visit their office to finish the registration process. Before to the KVK offices make an appointment.
Step 2: Make an online appointment.
Once you registered all your information via online, you can make an appointment in The Chamber of Commerce in The Netherlands. You can register at any KVK office.
Step 3: Complete your registration
During your appointment, an employee of the Chamber of Commerce (KVK) will verify your identification (Passport), review your information and see if everything is correct.
You have to make just one payment of 50 euros (Cost in 2019). For 15 euros extra, you can get an extract of the company registration. In case you want to open a bank account for your company, some banks require this document. In addition, some suppliers ask for it. The payment at the KVK can only be done with a credit card or a debit card.
*The registration process is a translation from the KVK website: www.kvk.nl
Telephone number 088-5851585
20) What are my tax obligations as a company (eenmanszaak or VoF) KVK?
After you register your company in the KVK, you are required to make two declarations, VAT tax return (Omzetbelasting) in January, April, July and October of each year and the income tax return (Inkomstenbelasting) between March and April of each year.
21) What requirements should have the invoices?
The invoice must have certain requirements. Every invoice that you receive must include the following data:
- Name and address of the supplier
- VAT identification number of the supplier
- Name and address of the company
- Invoice number
- Invoice date
- Date on which the goods or services were supplied
- Quantity and type of goods supplied
- Nature and type of services supplied
The invoices must also include the following data for every VAT tariff or exemption:
- Price per piece or unit, excluding VAT
- Any reduction that is not included in the price
- VAT rate that has been applied
- Cost (the price without VAT)
- In case of advance payment: the payment date, if it is different from the invoice date
- The amount of VAT
- In some cases, your VAT identification number must also be included in the invoice. This is the case of the export of goods to other EU countries and for certain services involved, such as transport services.
- Your VAT identification number must also be included in the invoice in cases or reversed charges.
* Free translation of the Belastingdienst page, www.belastingdiesnt.nl
22) Is there a specific format for invoices?
It does not exist a specific format for invoices, however all your invoices must always have all the requirements that the belastingdienst ask. In the following link, you can download some formats and prepare your own invoices.
23) As an entrepreneur (eenmanszaak or VoF) which benefits or deductions can I apply on my taxes?
There are different kind of benefits, for example:
VAT return (BTW), you can apply the following benefits:
The benefit for small business (Kleinerondernemersregeling). With this benefit, your company does not pay taxes in the VAT return (Omzetbelasting). You can qualify to this benefit, if the total amount of VAT that your company must pay during the year, is less than €1345. If the VAT that your company, must pay in a year is between €1345 and €1883, then you only have to pay a percentage of the taxes, in the VAT return. Finally, if the VAT that your company must pay, is more than €1883 in a year, then you pay the 100% of the taxes, in your VAT return. Keep in mind, this rule is going to change since 1 January 2020.
Income tax return (Omzetbelasting), you have the next benefits:
- Self employed deduction (zelfstandigenaftrek)
- You can apply for this benefit if you meet the following requirements:
- You are an entrepreneurs for the income tax, you can check if you are or not in the following link: https://www.belastingdienst-ondernemerscheck.nl/
- 225 hours criterion (urencriterium): If you are an entrepreneur and you work for your own company, for at least 1225 hours in a year, you can apply for a allowance for independent workers.
- If you register your company on 15 August 2019, we apply the same criterion. This means that you can apply for this benefit if you do a minimum of 1225 hours, from 15 Augustus until 31 December.
- If you register your company on 1st January 2019, then you should accumulate 1225 hours, between 1st January and 31 December 2019. This is equal to 25 hours a week working in your company.
- If you not only have your own company, but also you work as an employee, for another company, you can use the 1225 hours criterion. Only if you spend 50% of your time in your own company.
- You can apply for this benefit, it is necessary that you make a register of all the hours you spend working on your company. This means all the time you spend with clients, writing e-mails, phone calls with clients, business trips, meetings, the time you spend preparing your marketing, etc. The hours that you spend on your vacations or sick, does not count.
- If you have an audit from the belastingdienst, you must be able to prove, that you spend all those hours working on your company.
If you meet all the requirements, the self-employed deduction (Zelfstandigenaftrek) is the following:
- In 2018: a maximun of 7.280 euros
- In 2019: also a maximum of 7.280 euros.
- b) The start-up deduction (startersaftrek)
If you meet the following conditions, you can apply for this benefit:
- You have the right of having the self employed deduction (Zelfstandigenaftrek)
- You have used the independent workers (Zelfstandigenaftrek) tax credit no more than 2 times in the las 5 years.
- You have not been an entrepreneur, in the declaration of income tax for the last 5 years.
If you meet with the requirements, the start-up deduction (Startersaftrek) is as follows:
In 2018: It is 2.123 euros
In 2019: It is also 2.123 euros
24) I registered my company (eenmanszaak or VoF) in the KVK, on January 9, 2019. I have not had any purchase or sale since I started. Do I have to file the VAT return?
Yes, you must file your VAT return quarterly. Even if you did not have sales or purchases. The VAT return must be done in January, April, July and October. Because you registered your company, in the month where the tax declaration should be done (January), you do not have to file a VAT return in this quarter, but the next one. This should be in April. If you do not submit your VAT return, you will receive a fine from the belastingdienst.
25) Do I require a bank account for my company or can I use my personal account (Eenmanszaak Company)?
No, it is not necessary to have a business bank account, however it is recommended to have one. It is going to be easier for you and the accountant, to identify expenses or income related to your company. By having a bank account only for your company, it also gives more security and formality, to suppliers and customers. Keep in mind that having a business bank account may be an extra cost. There are some banks that offer business bank accounts, with very low bank fees during the first two years of the company.
26) My company is registered in the KVK (eenmanszaak or VoF); I will not be able to work, because I am pregnant. Is there a benefit that I can ask?
After you sent your request to the UWV, they will analyze your case and they can give you, a maternity salary of at least 16 weeks. During that period, you should not issue any revenue invoice to your costumers. The maternity salary is paid once a week. You can request, a ZEZ benefit since you are 24 weeks pregnant. You can make the request, no later than 2 weeks before the start date of your maternity. You can apply for a ZEZ benefit up to a year ago after but then, you will receive less benefit. If you apply for the benefit, 1 year later, then you will no longer receive any benefit.
27) What is the difference between BSN and RSIN?
All legal entities and societies, such as limited liability companies (BV), associations (verenigingen), foundations (stichtingen), general societies (VOF) and societies (maatschappen), not those of a single owner (eenmanszaak), receive from Chamber of Commerce number (KVK) an information number of legal entities for companies called (RSIN). This number, like the BSN number, is use to exchange data with other (governmental) organizations, such as tax authorities.
Direct access to our PSM Consultancy online platform, where customers will be able to check their VAT return account.
Access to current and historical VAT declaration reports.
Book and check invoices on the online platform.
Easy way of searching invoices that were booked in the platform, annual profit graph of your company, records of working hours and management of customers and suppliers.