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 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.

When does your online shop stop being a hobby, and become a business? KVK and the Netherlands Tax Administration have several criteria:

• profitability
• independence
• capital
• size of the company, in time and money
• customers
• entrepreneurial risk
• liability

Find out when you are considered an entrepreneur by the Dutch Tax Administration.

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 will 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 buy a domain name. The name has to be unique, and you need to respect other companies’ copyrights, trademarks, and trade names. The registrar will submit a registration request on your behalf to the organisation that administers domain names.

If someone else builds the online shop for you, you will only be permitted to modify the website yourself if you hold the copyright. Preferably, the designer should waive his personal rights. Another possibility is a licence for use.

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 two 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.

If you’re doing business within the EU, you need to pay VAT (BTW) on most products and services. The Netherlands has three VAT rates (0%, 9% and 21%). You can obtain an exemption for some goods and services. You don’t pay VAT yourself, instead you reverse charge it to your customers and then transfer it to the Tax Administration office. If you deliver goods or services to a business client (B2B) within the EU, the VAT rate is 0%. Your client is then responsible for reverse charging VAT on its products.

Every entrepreneur is obliged to 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. 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 the rules for online sales. For example, you must be clear about:

• the offer
• the cooling-off period
• delivery
• payment options
• guarantees
• the ordering process

Also take into account the rules for the use of cookies on your website.

Privacy rules for online shops

• You may not request more information than is necessary for the online sale.

Example: To send a package, you need the address, but not the date of birth. So, you may not ask for the date of birth. Unless you are selling a product for people aged 18 and over. In that case, you may ask for the date of birth.

• If you collect personal data via your website, you must use https (in Dutch). This prevents criminals from reading the traffic to your website.
• The default settings of your webshop must be privacy-friendly. For example, you may not pre-tick the box “Yes, I want to receive news about offers”.
• You must let your customers know what you do with their personal data. You can do this with a privacy statement on your website.
• You may not share customers' personal data with others without their consent.

There are also rules for processing and storing personal data. Read more about the General Data Protection Regulation (GDPR).

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 your webshop 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. Check which ones 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.