01ZZP describes a way of working, not a legal structure
ZZP means working independently without staff. KVK explains that a business is registered under a legal structure such as eenmanszaak or BV; “ZZP” is not a separate company type. The suitable structure depends on the activity, liability and personal circumstances.
Before registering, describe what you will sell, who your clients are, where you work and whether your profession needs additional permission. If your residence status limits self-employment, check the IND conditions before taking assignments.
02Check whether KVK registration is required
Not every side activity automatically constitutes a business. KVK explains the features of an enterprise and how to assess your situation. If registration is needed, prepare a description of your activities and follow KVK’s official route.
For an eenmanszaak, KVK passes registration details to Belastingdienst; the Tax Administration then communicates applicable numbers and obligations. Registration alone does not settle every question about tax relief or filing.
03Separate revenue, VAT and tax on profits
Money received from a client is not the same as take-home income. Keep invoices, expenses and payment evidence so that each transaction can be explained. VAT is a separate matter; an eenmanszaak generally deals with personal income tax, while a BV pays corporate income tax on company profits. Check Belastingdienst messages and Business.gov.nl guidance for your situation.
Do not copy someone else’s percentages, deadlines or ready-made tax scheme. The applicable treatment depends on the legal structure and activity. If the filing route is unclear, ask a bookkeeper a specific question before the due date.
04Assess the real relationship with every client
Agree the result, timing, price or pricing method and process for changes in writing before starting. But calling someone an “independent contractor” does not determine their status: the actual control over the work, entrepreneurial risk and freedom to work for others all matter.
The enforcement moratorium ended on 1 January 2025. If Belastingdienst finds that the arrangement is really employment, it can impose corrections and additional payroll-tax assessments immediately, normally no further back than 1 January 2025. In 2026, a culpability-based fine can apply to intentional conduct or gross negligence; ordinary default fines are not yet imposed.
No new model agreements are approved. An existing approved model agreement can remain in use until the end of 2029, but only if the work is actually performed as agreed. Client and contractor must assess the relationship together and repeat that check when the working arrangement changes.
