Step-by-step plan: How to start a shop
Do you want to start a shop or supermarket in the Netherlands? As a retail entrepreneur, there are many things you need to arrange. For example, finding a suitable location, applying for licences, and recruiting staff. This step-by-step plan will help you get started. You can carry out some of these steps at the same time.
First follow the steps for starting your own business
This step-by-step plan takes you through the specific steps you need to take to open a shop or supermarket. There are also other things that every entrpreneur needs to do. For example, choose a legal structure and register with the Netherlands Chamber of Commerce, KVK. So, first follow the steps for starting your own business in the Netherlands. Then follow the steps for opening a shop.
Entrepreneurs who intend to stay in the Netherlands must fulfil a number of conditions. You will sometimes also require a residence permit, depending on whether or not you are from the European Economic Area (EEA). 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.
If you plan to start doing business in the Netherlands, you will also need to have or apply for a business bank account (international bank account number, IBAN). The Dutch Banking Association has created a Quick Scan to help you find out if you are eligible. Read how it works.
Find out if there is enough supply and demand for your shop and products in the area where you want to set up your business. Think about factors such as the number of competitors, your sector, and the local population. You can carry out this research with the KVK Market Scan (in Dutch).
Do you want to know how many shops and supermarkets there are in your region? Check it out with the KVK Company Counter.
Take over a shop or become a franchisee
Do you not want to start a new shop? Another option is to take over an existing one. An advantage is that an existing shop usually already has brand recognition and a loyal customer base. Find out what you need to think about when taking over a business.
Become a franchisee
You can also set up a business based on the model of an existing retail chain. This is known as franchising. As a franchisee, you are, for example, allowed to use the chain’s logo and receive support from the franchisor. In return, you pay a fee, must follow agreements made with the franchisor and have less freedom to make your own decisions. Read more about franchising.
Do you think you have found suitable retail premises? If so, first check whether you are allowed to open a shop at this location and which rules you must follow:
- View the environment plan via Regels op de kaart (rules on the map) at the Environment and Planning Portal (Omgevingsloket,in Dutch)
- Do your plans not comply with the environment plan? If not, you will need to apply for an environment and planning permit.
Read how to use the environment plan.
Register your business before you start
In some cases you need a KVK number before you start your business. For example, to rent business premises or to apply for certain permits. You can register your business in advance to get a KVK number.
Renting a retail property
Are you going to rent shop premises? Then you become a tenant of medium-sized business premises. You are entitled to rental contract and price protection. This means that the landlord cannot simply terminate your contract or increase the rent. Read more about leasing business premises.
Check whether you need an environment and planning permit:
- Are you planning to build or renovate? If so, you will often need aa environment and planning permit for building.
- Do the permit check (in Dutch) at the Environment and Planning Portal to check what other permits you need for your plans. Apply for your permit (in Dutch) online.
Read more about permits for your business.
In Dutch municipalities, you will have to observe the General Municipal By-law (Algemene Plaatselijke Verordening, APV). It sets out the municipal regulations for public order and safety. For shopkeepers, important rules are, for example, those concerning opening times and shop displays.
Read more about the General Municipal By-law.
In many cases, you must file a VAT return with the Netherlands Tax Administration. This does not apply if your products are exempt from VAT (in Dutch).
In your return, you state how much VAT you have charged your customers. You then deduct the VAT you have paid to your suppliers (input tax).
You must also file an annual income tax return.
You cannot view this video due to your cookie settings. Would you like to watch?or Watch this video on YouTubeHow cookies are used on Business.gov.nl.You will also have to pay local taxes. Owners and users of commercial premises pay property tax (OZB). Many municipalities also charge a fee for collecting and processing your commercial waste.
Read more about local taxes and levies you may have to pay.
If you sell products to customers abroad, there are rules you must follow. Do you supply goods to customers in another country within the European Union (EU)? Then you will have to deal with different rules, for example for VAT.
Do you supply goods outside the EU? Then you must meet extra requirements. For example, you must file an export declaration with customs.
Which laws and regulations you need to comply with depends on your industry. See the complete overview of retail laws and regulations.
The most important laws for retailers are:
The Commodities Act contains rules on, among other things, product safety, public health and proper information. This law applies to all products used by consumers. Food and non-food products.
You must observe the statutory trading hours. The Shopping Hours Act states at what time and on which days your shop may be open. Your municipality may deviate from this.
Opening hours in your contract
Check the shop opening hours in your (rental) contract. For example, with the shopkeepers' association. When you sign the contract, you must stick to the times in the contract. Does the association want to change the opening hours later? Then you must first agree to this. For example, your shop does not have to open on Sundays against your will.
The GDPR contains rules on the collection and use of personal data. Your shop may often deal with personal data. For example, because you want to install a surveillance camera. Or because you collect email addresses for sending out a newsletter.
Read more about processing personal data on the website of the Dutch data protection authority (AP).
Check which environmental regulations your shop must comply with. For example, concerning waste management, energy use, or preventing noise pollution.
If you use single-use plastic, you must follow rules to prevent litter in the environment. This applies, for example, to single-use plastic containers, cup, and carrier bags. See the overview of rules for single-use plastic.
Stricter packaging requirements since 12 August 2026
Since 12 August, stricter rules on packaging have been force. Read about the new packaging requirements and how to prepare for them on the KVK website.
Do you sell alcohol in your shop for use outside your shop? The rules for this can be found in the Alcohol Act.
The Dutch Tobacco Act contains rules on the sale of smoking materials, with or without tobacco, and electronic cigarettes.
Companies must treat consumers fairly. There are rules for that. Such as the right to a guarantee and a cooling-off period for online sales.
Do you play music in your shop? For example, background music? Then you need permission from the creators. You arrange this by applying for a licence and paying a fee. You do this at Buma/Stemra or Sena. They will ensure that your compensation reaches the makers.
Your point-of-sale cash register should meet the Het betrouwbare afrekensysteem quality mark. This means it meets the requirements set out by the Tax Administration. For example, regarding the storage of payment data and the way in which this data is secured.
If you are hiring staff for the first time, you must register as an employer with the Tax Administration and KVK. You must also draw up a risk assessment and evaluation (RI&E) for your business.
Read the step-by-step plan for hiring staff.
Besides a physical shop, you can also start an online shop. An online shop can provide more revenue. Both can reinforce each other.
Read how to start an online shop.
Start a parcel pick-up point
As a retailer, you can earn some extra income and get new customers by starting a parcel pick-up point. You will have to take into account storage space and time investment. You register the extra activity online at KVK for free. You do not need to arrange anything else.