What is a ZZP and what is an eenmanszaak?

Many newcomers find these two words confusing. "ZZP'er" is an everyday word for a self-employed person who works alone. "Eenmanszaak" (literally "one-person business") is the legal form you register. When you become a ZZP'er, you register an eenmanszaak at the Chamber of Commerce (KVK). In practice, the two words mean the same thing.

The main advantage is that you and your business are one and the same for tax purposes. As a result, you can use the tax deductions for entrepreneurs. The main disadvantage is that you are personally liable. Creditors of your business can also claim your private savings.

Step 1: Check that you are really an entrepreneur

The Dutch Tax Authority (Belastingdienst) only treats you as an entrepreneur if you operate a real business. That means you have multiple clients, you decide your own prices and hours, and you take financial risk. If you have just one client and work like an employee, you risk being seen as a "schijnzelfstandige" (false self-employed person). That causes tax problems for both you and your client.

Step 2: Register with the KVK

The KVK (Kamer van Koophandel, the Dutch Chamber of Commerce) is the official business register. You book an appointment online, bring valid ID, and register your eenmanszaak. The one-off fee in 2026 is €85.15. You receive a KVK number immediately, and your details are automatically passed to the Tax Authority.

Step 3: Receive your VAT number

Within about two weeks the Tax Authority sends you two numbers. The first is an “omzetbelastingnummer” (VAT tax number, used only for contact with the Tax Authority). The second is a “btw-id” (the public VAT identification you put on your website and invoices). VAT in Dutch is "BTW".

Step 4: Open a business bank account

As a sole trader, a separate business account is optional by law. It is still strongly recommended. With a separate account, you keep business and private payments apart. Your bookkeeping and your yearly tax return then take less work. Banks that serve English speakers well include the Dutch online banks and the large traditional banks.

Step 5: Set up simple bookkeeping

You must keep records of all income and expenses, and keep receipts for seven years (the "bewaarplicht", or retention obligation). Most starters use affordable online bookkeeping software.

Step 6: Understand your taxes

As a sole trader, you pay income tax ("inkomstenbelasting") on your profit. A sole trader falls outside corporate tax. You file VAT returns (usually each quarter) and one income tax return per year. As an entrepreneur, you can use several valuable tax deductions.

Step 7: Arrange the right insurance

As a sole trader, you arrange all insurance cover yourself. Consider professional liability insurance and disability insurance ("AOV"). If you are unable to work, your income depends on your own savings and insurance, because you are your own employer.

Do you prefer to hand this over? See payroll and administration for a Dutch BV. We do the payslips, the payroll tax, the bookkeeping and the annual accounts, in English.

Which company do you register, and which documents do you need from your country? See company formation in the Netherlands for non-residents for the answers, the costs and the timeline.

Further reading

See also KVK registration in the Netherlands, your first 30 days as an entrepreneur and choosing between a BV and a sole trader.