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, or in the hospitality 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 follow depend on your situation and the online platform.
KVK has drawn up criteria to help you assess whether or not you are an entrepreneur. Do you meet these criteria? If so, you must register with KVK. Once you have registered, KVK will automatically pass on your details to the Netherlands Tax Administration.
Check the entrepreneur criteria
Read more about registering with KVK.
Earning extra income via a platform as a student
Many young adults and teenagers are starting to work via an online platform. You may need to register with KVK, even if you are not yet 18. Before you start, check whether you need to submit a VAT return. Read more tips about earning extra income as a student via an online platform at kvk.nl.
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 according to the rules you are actually an employee. 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 more 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. If in doubt, consult a tax adviser 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. There are also tax schemes for new businesses
Platform owners share data with the Tax Administration
The online platform where you offer your services may share your data and information about your transactions and income with the Tax Administration. Platforms must submit information to the Tax Administration (in Dutch) every year. This includes information about platform users and activities on the platform. This is because users usually have to pay tax on the money they earn.
You may need to file a VAT return for your turnover. After you have registered with KVK, the Tax Administration will assess whether you are an entrepreneur for VAT 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 (nihilaangifte).
Small businesses scheme (KOR)
Do you have a turnover of up to €20,000 per calendar year? If so, you may be eligible for the small businesses scheme (KOR). If you take part, you do not need to charge VAT to your customers or pay it to the Tax Administration. However, you will not be able to claim back any VAT (as input tax) either.
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.New VAT rules for accommodation and transport platforms
Do you rent out accommodation for short periods, such as a B&B, via a platform? Or do you work as a driver via a platform? If so, you will be registered for VAT. Platforms for accommodation rental and passenger transport will become liable for VAT on the services offered via their platforms. The exact rules and the date the rules come into force are not yet known.
Read more about these new VAT rules and what this means for your situation.
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. If this is not the case, you will need to arrange this yourself.
Read more about business liability insurance
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 insurance 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.