Checklist: working as a zzp'er via an online platform
As a freelancer, a zzp'er, you can use an online platform to find freelance jobs. For example, if you are looking for assignments in construction, as a courier, in the catering industry. Check which rules apply if you are going to work as a self-employed professional via an online platform.
What is an online platform?
A platform is a digital environment that you can use to find freelance assignments. Examples include websites or apps for taxi drivers, bicycle couriers, or freelancers in the construction industry. You can offer your services or respond to messages from others. The rules you must comply with depend on your situation and the online platform.
Check whether you have a hobby or a business. This also applies if you only do a job occasionally. Do you meet the 3 conditions (entrepreneur criteria) set by KVK? If so, you must register in the Business Register.
After your registration in the Business Register, KVK will automatically pass on your details to the Netherlands Tax Administration. You do not need to register your business separately with the Netherlands Tax Administration. Read what you need to know if you want get started as a freelancer.
Check the working relationship with the platform and find out if you are accepting assignments as an employee or as a self-employed professional. You must prevent false self-employment. This is a situation in which you accept an assignment as a self-employed entrepreneur, but in reality you are actually an employee according to the rules. In that case, your client (the organisation behind the platform) must pay wage tax and social security contributions.
You have rights when you offer goods or services via an online platform. These include the right to clear information. If you sell via large platforms, you have additional rights. These include the right to conclude contracts with your customers outside the platform. Read all about your rights when selling via an online platform.
It is important to find out whether you are an entrepreneur for income tax purposes. This depends on your situation. Use the online tool 'OndernemersCheck' (in Dutch) from the Tax Administration to find out. If in doubt, consult a tax advisor or the Tax Administration.
As an entrepreneur for income tax purposes, you may claim deductions. This reduces your profit and means you pay less tax.
You may need to file a VAT return for your turnover. After you have registered with the KVK, the Tax Administration will assess whether you are an entrepreneur for income tax purposes. You will then automatically receive your turnover tax number and VAT identification number (VAT ID). You must file a return every quarter, even if you have no turnover for a while. In that case, you must file a zero return or nil return (nihilaangifte).
As a zzp'er, you run risks and are personally responsible for the financial consequences. For example, if you cause damage during an assignment. So, read the platform's general terms and conditions. And check if you are insured through the platform. For example, business liability insurance or professional indemnity insurance. If this is not the case, you will need to arrange this yourself.
As an entrepreneur, you are not entitled to employee insurance (WW, ZW and WIA). If you fall ill, you are also not entitled to sickness benefits. You will not receive any benefits in the event of unemployment, illness, or incapacity for work. Find out about the different options for disability insurance.
Read more about what insurances for entrepreneurs at kvk.nl.
Dropshipping
Do you sell goods via an online platform? Then your supplier sends them directly to your customers. This is called dropshipping. You remain responsible and liable for the safety of the products you sell. Read about what you can expect when you start dropshipping.