Do you need to register with the KvK as a content creator?
If you earn money from content on a regular basis and work independently, you are generally a business owner and you register with the Dutch Chamber of Commerce (KvK). Most creators choose a sole proprietorship (eenmanszaak). Zzp is not a separate legal form: it is the common term for a self-employed person without staff. Whether your activity counts as a business depends on factors such as its size, regularity and expected profit. At kvk.nl you can read when registration is required.
Golden Deals works with self-employed creators. Not registered yet? We think along with you and help you get set up.
How to register as a sole proprietorship
- Decide in advance on your trade name, a short description of your activities and your establishment address.
- Register through kvk.nl and follow the steps for a sole proprietorship. You pay a one-off registration fee to the KvK.
- Think carefully about your address. If you work from home, that is in principle your establishment address, and it is public. A PO box is not allowed. Read more in working discreetly as a content creator.
- After you register, the KvK passes your details to the Belastingdienst. You then receive your VAT numbers by post: a VAT tax number for your returns and a VAT identification number (VAT ID) for your invoices.
- Want to know more about starting a business? The Ondernemersplein brings together the government’s information for entrepreneurs.
Income tax: profit from business
As a business owner, no employer withholds tax for you. You pay income tax on your profit yourself: your turnover minus your business costs. If the Belastingdienst regards you as an entrepreneur for income tax, you declare this as profit from business (winst uit onderneming). If not, it usually counts as income from other work (resultaat uit overige werkzaamheden).
You file a return every year. So set aside part of every payout for tax, so the assessment doesn’t catch you off guard. Business costs, such as equipment or lighting you use for work, can generally be deducted to the extent that you use them for business.
VAT and the small business scheme (KOR)
As a business owner you generally deal with VAT (btw): you charge VAT on your turnover and file VAT returns periodically, usually each quarter. How VAT works out exactly depends on your situation and on who your customers are. Make sure you are well informed about it.
If your turnover stays below the threshold of the small business scheme (kleineondernemersregeling, KOR), you can sign up for a VAT exemption. The threshold is €20,000 turnover per calendar year. Under the KOR you don’t charge VAT, but you can’t reclaim VAT on your costs either. Check the current amount and conditions with the Belastingdienst.
The hours criterion and entrepreneur’s allowances
If you work at least 1,225 hours a year on your business, you meet the hours criterion (urencriterium). That entitles you to entrepreneur’s allowances, such as the self-employed deduction (zelfstandigenaftrek) and, when you are just starting out, the starter’s deduction (startersaftrek). So keep track of your hours from day one. Check the current rules and amounts with the Belastingdienst, as they change regularly.
Keeping your records
- Keep all invoices, payout statements and receipts for business costs.
- Use a separate business bank account, so private and business stay apart.
- You are legally required to keep your records for seven years.
- Keep a log of your hours for the hours criterion.
- Use a bookkeeping app or have a bookkeeper look over your shoulder.
Bring in a bookkeeper or accountant
Especially in your first year it is wise to have a bookkeeper or accountant check your affairs. They know which costs are deductible, whether the KOR makes sense for you and how to file your returns correctly. That prevents costly mistakes and gives peace of mind.
Golden Deals helps you get started with registering and explains the basics of KvK and VAT. Your registration, records and tax returns remain your own responsibility. Looking for an agency that guides you honestly in this? Read how to choose a trustworthy model agency.