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If you want to start a taxi company in the Netherlands, you must observe various government rules and regulations. You can use this checklist to quickly determine which obligations you must fulfil.
This checklist serves merely as a guideline. Consult your local council regarding the order of the steps. You may also need to fulfil other obligations.
For more information about sectoral occupational health and safety, general safety, and the collective labour agreement (CAO), please contact the Taxi Companies Social Affairs Fund (Sociaal Fonds Taxi).
1. Check whether you fulfil the conditions for staying in the Netherlands
Entrepreneurs who intend to stay in the Netherlands must fulfil a number of conditions. You will sometimes also require a residence permit. Our interactive tool Coming to the Netherlands as an entrepreneur can help you find out quickly if this is true for you, and tell you what other obligations you have to fulfil.
If you plan to start doing business in the Netherlands, you will also need to have or apply for a business bank account (IBAN). The Dutch Banking Association has created a Quick Scan to help you find out if you are eligible. Read how it works.
2. Register with the Dutch Commercial Register and Tax Administration
Register your business with the Dutch Commercial Register at the Netherlands Chamber of Commerce (KVK). They will pass on your details to the Dutch Tax and Customs Administration, so you do not need to register separately with them.
Sole proprietors: VAT number procedure changes as of 1 January 2020
Do you want to start as a sole proprietor (eenmanszaak)? In that case, from 1 January 2020 onwards, the Tax and Customs Administration will issue your VAT number when you register at the Chamber of Commerce. When you register with the Commercial Register, the Chamber of Commerce will forward your registration to the Tax Administration, and they will process this to provide you with your VAT number. This may take up to five days. Before 1 January 2020, the Chamber of Commerce issued you with your VAT number directly when you registered your business. The change in procedure is necessary to protect sole proprietors' privacy; prior to the change, the VAT number was linked to the private citizen service number (BSN). Personal data were freely available in the Commercial Register. The Data Protection Authority (Autoriteit Persoonsbescherming) has ruled that this is a violation of the GDPR. If you were already registered as a sole proprietor with your citizen service number before 1 January 2020, the Tax Administration will issue you with a new VAT number. You don't have to undertake any action.
3. Apply for a certificate of good conduct
You must apply for a certificate of good conduct (VOG) from the Ministry of Justice and Security. The VOG is required for instance when applying for your business permit to operate a taxi service. Your drivers will need a VOG as well.
4. Apply for a taxi operator licence
You apply to Kiwa Register for a taxi operator licence.
5. Complete the collective transport declaration
6. Apply for a licensing certificate for each taxi
You can apply for a licensing certificate for each taxi to Kiwa Register. However, this is no longer mandatory.
7. Apply for a taxi entrepreneur card
You require a taxi entrepreneur card to obtain access to the data in your taxi's on-board computer. You can view the journey administration and the working and resting times and link this data to your business by using this card.
8. Apply for a taxi test certificate and meet the vehicle requirements
You need a taxi test certificate for your vehicle. In addition, your taxi must have been provided with a blue number plate, a taxi on-board computer and a taximeter, which must be inspected annually by the Netherlands Metrology Institute.
9. Make sure your drivers obtain a taxi driver’s diploma
Every taxi driver needs to obtain a taxi driver’s diploma from the Central Office for Motor Vehicle Driver Testing (Centraal Bureau Rijvaardigheidsbewijzen, CBR). There are different types of examinations, depending on the specific taxi driver's card.
UK drivers and BrexitIf you hire professional drivers from the UK, who have a code 95 driver qualification card, they should exchange their driving licence and the qualification card for a Dutch driving licence before Brexit comes into force. After Brexit (31 October 2019), it will no longer be possible to combine the code 95 qualification card with a Dutch driving licence. This means that your drivers would have to apply for a new certificate of competence in the Netherlands.
10. Make sure your drivers apply for a taxi driver’s card
All taxi drivers must have a driver’s card, which can be obtained from Kiwa Register. The driver’s card must be kept in a place in the taxi that is visible for the traveller. The taxi driver's card is also being used to gain access to the taxi on-board computer.
11. Create a taxi drivers registration system
You must register all taxi transport with the Board Computer Taxi (BCT). BCT registers the trips, working times and driving and rest hours of your drivers.
12. Draw up a risk inventory and evaluation (RI&E)
A risk inventory and evaluation (RI&E) is compulsory for every business owner who employs staff. You must have conducted a RI&E before your company opens for business.
13. Draw up a taxi information card and complaints procedure
You must inform passengers of the fares you charge for journeys in your taxi, for example, by means of a taxi information card. You must also draw up a complaints procedure and bring this to the attention of your customers.
TIP: Use energy friendly vehicles, pay less tax
When buying vehicles for your fleet, be aware that you have to pay considerably less private vehicle tax (bpm) for vehicles that emit less carbon dioxide than regular ones, and no bpm at all for vehicles that emit no carbon dioxide. From 2019, you will no longer be able to get a refund of bpm for regular cars.
Statistics: turnover development taxi operation
The turnover development is shown as an index number. It reflects how the turnover has changed compared to the base year (2015). For example, an index number of 120 means that the turnover is 1.2 times as large as in the base year 2015. Or, 20% has been added compared to 2015.