Do freelancers (ZZP'ers) need to register for BTW in the Netherlands?

Yes. All ZZP'ers must register for BTW with the Belastingdienst, unless they qualify for and opt into the KOR (Kleineondernemersregeling) exemption with annual turnover below €20,000.

What BTW rate should freelancers charge in the Netherlands?

Most freelance services use the standard 21% rate. Some qualify for 9% (food, books, repairs). Exports and intra-EU B2B services can be 0% with reverse charge (verleggingsregeling).

What expenses can ZZP'ers deduct BTW on?

ZZP'ers can reclaim BTW (voorbelasting) on business expenses like office supplies, software, professional services, travel, equipment. Mixed-use items can be partially deducted based on business usage percentage.

BTW Guide for Freelancers & ZZP'ers in the Netherlands

Complete guide to BTW aangifte for ZZP'ers and freelancers. Learn about KVK registration, BTW-id, tracking expenses, rubrieken, deductible costs, and the KOR scheme.

Getting Started as a ZZP'er

Register at the KVK (€85.15), receive your BTW-id, and start tracking all business income and expenses with the correct VAT rates.