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Becoming a professional: How do I take the first steps?
Before you visit the Chamber of Commerce, there are a few things you should consider:
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Choosing the Legal Structure: You need to decide on the legal form you’ll adopt for your business. Will you become a sole proprietor (Zzp’er), operate as a sole proprietorship, establish a foundation, or opt for a partnership, among others? Visit https://www.kvk.nl/en/registration/new-business/ for more information.
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Registration Process: Think about what kind of entrepreneurial activities you plan to undertake. Are you a designer, artist, or teacher? Are you taking on projects as a welder (especially if you’re a certified welder, there’s demand for your services!)? Are you offering workshops or tutoring? Are you working as a web designer, desktop publisher, telemarketer, or something else entirely? All of these supplementary activities can influence how you register with the Chamber of Commerce, and they are coded by the Chamber with a Standard Business Format (SBI) code ( NL ENG). This is relevant because different jobs may have different VAT rates and various obligations, such as business liability, proof of good behavior, insurance, etc. All of these are part of your journey towards professionalism.
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Choosing a Location: Consider where you want to establish your business. Will you use your home address or your studio as the registration address? Keep in mind that you can decide whether you want this information to be publicly available or not. The choice is yours and yours alone.
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Opening a Business Account: Once you are registered as an entrepreneur, you can also open a business bank account. The advantage of this is that it allows you to keep your business expenses separate from your personal expenses. However, it’s worth noting that having a business bank account can be costly. You can consider to get a second bankaccount on your private name and use that for your business.
Summery:
Make your appointment here (Dutch), choose ‘Eenmanszaak’ or here (English), choose ‘Sole Proprietorship’General site KvK: https://www.kvk.nl or https://www.kvk.nl/english/
tips for choosing the right SBI code: NLand more ENG
General Foreign Office guide: Business Gov
Tax office info for Germany – The Netherlands in Dutch In German
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Start page Belastingdienst English individuals
https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/individuals
Start page Belastingdienst English a self-employed or as a small business
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/business
For Foreign students the Hogeschool Rotterdam has a special desk here
There is general info also to be found here: https://www.studyinholland.nl/
or
https://www.studyinnl.org/plan-your-stay/• Working while studying info
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The regulations governing the employment of European Union (EU) residents operating as freelancers from the Netherlands in foreign jurisdictions are as follows:
When establishing the Netherlands as their primary place of business as a sole proprietor (ZZPer), individuals must be registered at a fixed address, namely a registered business address. Subsequently, they are required to conduct their value-added tax (VAT) and annual tax filings from the Netherlands. Even if a freelance assignment is carried out in one’s country of birth, while being registered as a business entity in the Netherlands, tax matters are still managed within the Dutch jurisdiction.
As citizens of an EU member state, individuals are entitled to work without a work permit, whether as employees or self-employed, in any EU country. Employers engaging self-employed individuals and freelancers from the European Economic Area (EEA), which includes EU countries, as well as Norway, Iceland, and Liechtenstein, are not required to obtain work permits for their engagement.
The conditions stipulate that within a 12-month period, the worker does not reside in the host country for more than 183 days. This period of 12 months may align with a calendar or fiscal year or constitute a continuous period of 12 months commencing from the first day of residence.
For non-EU residents working as freelancers from the Netherlands in foreign jurisdictions, regulations are as outlined below:
If the freelancer originates from a country outside the EEA or Switzerland, they must possess a residence permit for self-employment. Without this permit, the freelancer is not authorized to work in the Netherlands. However, they are exempt from the requirement of obtaining a work permit.
Under certain conditions, non-EU residents can operate as self-employed individuals, particularly if their activities contribute to the economy. Such individuals may apply for a residence permit titled ‘Arbeid als zelfstandige’ (Labour as Self-Employed).
Relevant and informative websites pertaining to these regulations and procedures include:
– https://www.government.nl
– https://business.gov.nl/
– https://www.studyinnl.org/
– https://www.werkenvoorinternationaleorganisaties.nl/
– https://business.gov.nl/regulation/work-permit-self-employed-professionals/
– https://www.government.nl/topics/foreign-citizens-working-in-the-netherlands
– https://ind.nl/en/residence-permits/work/residence-permit-self-employed-person -
VAT – Value Added Tax (In Dutch: BTW, de omzetbelasting)
Let’s keep it simple: Tax is added to all sales so the government gets money to get stuff done. You collect it for them when you sell work, but you do not want to pay it out of your pocket, so you ADD it to the amount you want to get. Just add it to the invoice. VAT needs to be added to the invoice. Usually 21%, but it can also be 9% or 0%.
Beroepkunstenaar has made a handy overview.
If you earn less then €20.000 a year you can opt for the ‘Kleine Ondernemers Regeling (KOR)’. Now you are VAT exempt.
TIP:
Put VAT received on a separate account so you don’t accidentally spend it. You will have to pay it forward to the Belastingdienst (IRS).
Read all about VAT at de Belastingdienst site.Everything BTW at the Belastingdienst (Dutch) & english version.
See also How to make / create an invoice
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You did the work, you agreed on a price, so now you need to get paid. To get paid you send an invoice (factuur).
In essence you need two main items in there: what you delivered (item description) and how much you charge for it (price).
By law invoices need some more items on it. The basics are: date, your name and address, their name and address, invoice number, item description, price, amount/quantity, vat amount, vat number, chamber of commerce registration and conditions.
Here’s the entire list by de Belastingdienst(NL) & english versionThere dozens of ways to design your invoice. Here are 50 examples and here you find 50 more (your invoice is also a bit of branding).
Example using Dutch law and VAT percentages source: https://www.kvk.nl/english/starting-a-business-in-the-netherlands/checklist-getting-started/
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Unlike an invoice, which usually includes VAT, a receipt does not mention VAT. A receipt is not an official document for invoicing VAT and serves only as proof of receiving money.
VAT indication: A receipt usually does not indicate VAT, unlike an invoice where VAT is charged. Proof of receipt of money: A receipt primarily serves as proof of receipt of money and is often used when no formal invoice is issued. Legal limitations and tax obligations: The use of a receipt may entail legal limitations, especially regarding tax obligations such as income tax and registration with the Chamber of Commerce. Turnover registration threshold: If a company’s turnover remains below the turnover registration threshold of € 1800 per calendar year, registration with the Chamber of Commerce is not required. Small Enterprises Scheme (KOR): Entrepreneurs who consistently remain below € 20,000 in turnover per year may qualify for the KOR scheme, potentially making them eligible for tax benefits or exemptions.
KOR regeling (Kleine Ondernemings Regeling).Overall, the use of a receipt provides a simple way to document payments, but it is important to be aware of the tax and legal requirements applicable to the situation of an individual entrepreneur. -
What is considered by the tax authorities as deductible costs?Here is a list with expenses that are accounted as business costs. You are able to deduct the VAT (btw) from the income as expenses for your 3 monthly VAT return or your annual return.Materials: paint, clay, paper, office materials but also professional literature
Fixed Charges: Webhosting, Studio, Office, storage, Subscriptions, insurance
Hardware: computer, phone, welding machine, harddisk, printer
Maintenance costs of computers, printers, etc., Software and tools
Practice transport, car, rental, bike, train tickets, flights, fuel and car, parking costs, Hotel, Rent a car/bicycle/scooter
Marketing, Advertising communications, promotional costs, website
Business support, Accountant, Engaging other companiesWith all these things: only when purchased solely for professional use.
So your car is on the business side of things and if you use it private you have to register those private kilometers.Check also this -
Broodfonds (English: “Bread fund”) is a Dutch collective that allows independent entrepreneurs to provide each other with temporary sick leave.
Those who wish to participate in a bread fund can join an existing group of like minded entrepreneurs, or start one themselves. The recommended minimum is 25 people, the maximum size is 50 people to avoid a degree of anonymity. A ‘broodfonds’ organises solidarity by personal connections and networking and its members are self-governing. (txt from WIKI)
New insurance for ZZP: https://zelfverzekerd.oogvoorimpuls.nl/
Also insurance for artists & designers
https://aovfondskunstencultuur.nl/
Insurance in The Netherlands for foreign students info
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Art in general
Kunstenbond https://kunstenbond.nl Art in general
https://www.cnvvakmensen.nl/ Traditional union with Art department
FNV KIEM https://www.fnv.nl/cao-sector/media-cultuur Traditional union with Art department
BBK https://www.bbknet.nl/ professional association of visual artists.
https://schakel025.in Schakel025 platform kennis over de zakelijke en organisatorische kant van werken in de kunst- en cultuursector.
Art
Kunsten92 https://www.kunsten92.nl/ interest group for the cultural and creative sector
Platform BK https://www.platformbk.nl/ Researches the role of art in society and takes action for a better art policy. Representing artists, curators, designers, critics and other cultural producers.
Beroepskunstenaar https://www.beroepkunstenaar.nl/ About the business side in arts & culture sector
Design
BNO. https://www.bno.nl/ National interest group for designers
Photography
DUPHO https://www.dupho.nl/ National interest group for Photography
AV & Animation
https://nbf.nl/ film- en televisiemakers
https://versfilmentv.nl/ Voor beginnende beeldmakers
https://www.producentenalliantie.nl/ Producers alliance
https://avproducenten.nl/ AV producers alliance
https://stop-nl.nl/ Producers in TV alliance
https://www.directorsguild.nl/
http://www.assistantdirectors.nl/
https://auteursbond.nl/sectie/netwerk-scenarioschrijvers/
https://www.cinematography.nl/
https://www.vfxprofessionals.nl/
Beroepsvereniging Componisten Multimedia: https://www.bcmm.nl/
Art Education
VONKC https://vonkc.nl/ Vereniging Onderwijs Kunst en Cultuur
IKCA https://www.lkca.nl/ Landelijk Kennisinstituut Cultuureducatie en Amateurkunst
MOCCA https://mocca.amsterdam/ Expertisecentrum Cultuuronderwijs
Cultuur Connectie https://www.cultuurconnectie.nl/ brancheorganisatie voor cultuureducatie oa.
Interior Architecture
BNI https://bni.nl/ Professional Association of Dutch Interior Architects
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Platform BK Researches the role of art in society and takes action for a better art policy. Representing artists, curators, designers, critics and other cultural producers.
The Federation of Image Rights is a collaboration between Pictoright and the seven professional organizations that represent the interests of artists and designers.
https://federatiebeeldrechten.nl/
Schakel025 platform kennis over de zakelijke en organisatorische kant van werken in de kunst- en cultuursector.
https://schakel025.in
BBK Professional association of visual artists.
The Boekman Foundation is the independent knowledge center for art and cultural policy in the Netherlands.
The Federation of Culture brings together industry and employer associations in fields such as performing arts, museums, libraries, arts centers, stages, and orchestras. The Federation represents the common interests of these sectors.
Kunsten92 Advocacy organization for the cultural and creative sector
De Zaak Nu Industry association of subsidized presentation institutions for contemporary visual arts.
Dutch Culture Center for international cooperation
a-n The Artists Information Company
https://www.a-n.co.uk
TransArtists Taking the long view – a residency about residencies
Creatives Unite European platform providing information on working conditions, financing, and intellectual property.
All Arts Performing artistes, cultural institutions, sportsmen and sports organizations prefer to work with specialists who understand what they are doing and who work clever, smart and solid for their tax affairs. With involvement and knowledge about the tax rules and the business.
Platform that connects businesses with cultural organizations.
BK-informatie Trade journal for visual artists
Cultuurconnectie – Industry organization for cultural education, amateur arts, and adult education.
https://www.cultuurconnectie.nl
De Creatieve Coalitie The Creative Coalition is the umbrella organization for professionals working in the cultural and creative sector.
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Some general funds interesting for Art & Design.
https://www.lira.nl
For professional writers/journalists,researchershttps://www.clicknl.nl/subsidieregelingen/
Product innovations and research in the creative sector.https://www.fleurgroenendijkfoundation.nl
Projects in the field of architecture, public art or art in public space.https://www.mondriaanfonds.nl
Big Public state fund for the artshttps://www.creativeeuropedesk.nl
Advises on the grant schemes of the Creative Europe programmehttp://stimuleringsfonds.nl
Support young, up-and-coming designers and makers as well as established talents with their artistic and professional development.http://fondskwadraat.nl
Interest-free loans for artist, photographers and designershttp://fondspodiumkunsten.nl
National fund for professional music, (music) theatre, dance and festivals in the Netherlands.https://www.doen.nl
Supports pioneers who are committed to a green, social and creative societyhttp://www.blockbusterfonds.nl
Bundling of various funds to help make exceptional cultural projects possible.https://www.fonds21.nl
Support professional, high-quality projects that manage to reach a broad and/or new audience.https://www.cultuurfonds.nl
One of the bigest private funds supports projects in the field of visual arts, heritage, history & literature, music, theatre, dance & film, nature.https://www.vsbfonds.nl
Support projects for a social, inclusive and creative society. Also grants for students and artists active in this field.https://www.fonds1818.nl
The Hague region based. How do you make a society more social, more inclusive, more active and greener?https://www.rotterdam.nl/loket/vraagboom-subsidies-cultuur/
https://www.amsterdamsfondsvoordekunst.nl
https://www.limburg.nl/@2378/subsidie-film/
https://www.ammodo.org stimuleert de ontwikkeling van kunst, architectuur en wetenschap.
https://vdef.nl
Private fund VDEF contributes to strengthening the cultural climate in the Netherlandshttps://www.cbkrotterdam.nl
Rotterdam based art fund. Connected to Tent.
https://artoffice.info/
Rotterdam Art community for and by artists. Funds, loans, links to studio’s and intrest events available.https://bankgiroloterijfonds.doen.nl
Supports pioneers who are committed to a green, social and creative societyhttps://kfhein.nl
Supports artists and designers from the province of UtrechtSmaller funds:
Amarte
development & project grants to realize relatively small scale projects
Keep an Eye Foundation
Special fund for young creatives.
https://www.volkskracht.nl
Funds art projects mainly in RotterdamPDF Funds:
Funds+AV+-+animation -
Setting up a shop in the Netherlands is easy with a registration at the KvK and a VAT number.
A pop-up store is a store that you open in a temporary place, such as an empty retail building, a squat or a regular market spot. Link
An online shop Find out what you need to do when starting an online shop. Learn from the experiences of other entrepreneurs who have started online webshops. link