Step-by-step plan for starting an online business

If you are going to run a business in the Netherlands, you must fulfil a number of conditions. If you are not an EU citizen, you may need a residence permit. Our interactive tool Moving 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.

When does your online shop stop being a hobby, and become a business? KVK and the Netherlands Tax Administration have a number of conditions. Such as profitability, independence, and number of customers. Do you meet the KVK's entrepreneurial criteria? Then you must register in the Business Register (see step 6).

If you intend to start an online shop from home, you have to make sure your business does not cause nuisance to your neighbours, for instance because of extra traffic, due to delivery services.

You will usually have to report your plans to your local authority and check the environment plan (omgevingsplan). If you rent, you will also have to ask permission from your landlord.

Do you want to start an online shop without any stock? Then you can also dropship.

If you plan to start doing business in or with the Netherlands, you need a business bank account (IBAN). If you are from outside the EU, you may need to apply for one. The Dutch Banking Association has created a Quick Scan to help you find out if you are eligible. Read how it works.

You have to set up a business website and register a domain name. The name must be unique. You muts also follow the rules for copyright, trademarks, and trade names.

New retail businesses, whether physical or online, must register with the Netherlands Chamber of Commerce (KVK) Business Register. The KVK will pass on your details to the Netherlands Tax Administration (Belastingdienst). Within 2 weeks you will receive your VAT identification number and your VAT number from the Tax Administration by post. You do not need to register separately with them, unless you decide to register as a limited company or association. See also Legal business structures - an overview.

If your online shop is a source of income, the Tax Administration will most likely view you as an entrepreneur for income tax. You will then have to pay tax on your company profit. As an entrepreneur you may be entitled to a reduction of income tax.

You also need to pay VAT on most products and services. The Netherlands has three VAT rates (0%, 9%, and 21%). You may include VAT in the prices of your products. You then pay the VAT to the Netherlands Tax Administration after the sale. Some goods and services are exempt.

Read more about filing your VAT return.

Do you sell goods to customers in another country within the European Union (EU)? Then you have to deal with different rules, for example for VAT. Do you supply goods outside the EU? Then you must meet additional requirements. For example, you must file an export declaration with the Customs Administration of the Netherlands.

Prevent geo-blocking

You must treat customers from the European Union (EU) in the same way in your webshop. For example, you may not refuse consumers from certain countries access to your webshop or treat them differently based on their nationality. This is called geo-blocking. Check the rules on geo-blocking and whether they apply to your webshop.

Every entrepreneur must keep business records. The rules are no different for an online shop. Your records must comply with certain rules. For instance, you have to retain your records for at least 7 years. Does your online shop pay VAT in other EU countries? Then in some cases you must keep these records for 10 years. And if you wish to receive the entrepreneur allowance, you must keep a record of the number of hours spent working for your business.

Every online seller must comply with a number of obligations. These include:

When setting up your webshop, also think about accessibility for people with disabilities.

For example, people with poor eyesight or hearing. From 28 June 2025, webshops employing more than 10 people or with a turnover of more than €2 million must comply with accessibility rules. The self-scan (in Dutch) of SME Netherlands, Accessibility and Thuiswinkel.org shows you how accessible your website is. And what you can improve. Read more about making your website accessible.

Criminals can carry out cyber attacks on youronline shop online, via your ICT systems and your mobile phone. Each form of cybercrime requires its own measures to protect you against it. Read how you can reduce the risk of cybercrime.

It is wise to use general terms and conditions to minimise your risks and provide clarity for you and your customers. General terms and conditions include rules about payment, delivery times, guarantees and disputes. You can use the model terms and conditions drawn up by the Dutch Home Shopping Organisation, Thuiswinkel.org.

Consumer goods must be safe to use. That is why the products your online shop sells must comply with several product requirements. Exactly what your responsibilities are depends on your role and the type of product you sell. Define your role in the production chain to see what rules apply to you.

There are also requirements for product packaging and labelling, for instance the language on the label when you export products.

You can use different payment methods for your online shop. As you cannot legally require prepayment, you cannot offer iDEAL as the only payment option. You need to give your customers other options. Such as credit card, PayPal, direct debit or post-payment. Keep in mind that you will pay a percentage of costs per transaction.

Via the Dutch websites WebwinkelKeur, Thuiswinkel.org, Keurmerk.info, and Qshops.org, you can apply for a quality mark for your webshop and download model terms and conditions. You can also ask for advice, market research and help with complaints.