Step-by-step plan: Starting a bed & breakfast
Thinking of starting a bed and breakfast (B&B)? If so, there are rules and regulations you will must deal with. Check your municipality’s environment plan, ensure you meet the fire safety requirements, and register with KVK. Read this step-by-step guide to find out what else you need to arrange. You can carry out some of these steps at the same time.
Entrepreneurs who intend to stay in the Netherlands must meet several requirements. You may need a residence permit, depending on your country of origin. Check out which requirements apply to you.
Also read about the general first steps when setting up a business in the Netherlands. Or use our interactive tool to get a personal to-do list.
Your B&B must follow the regulations set out in your municipality’s environment plan. These regulations may vary from one municipality to another. Do you have any questions or concerns? Please consult your municipality. This is what you need to do:
- Check in your municipality's environment plan if you are allowed to set up a B&B at the location you are considering.
- Are you going to build, rebuild, or renovate? If so, you usually need a building permit from your municipality.
- Do the permit check (in Dutch) and arrange your permit application via the Environment and Planning Portal Omgevingsloket (in Dutch).
Read how to work with the environment plan.
Some B&B rules are in the General Municipal Bye-Law (APV)
Your municipality's General Municipal Bye-Law (APV) contains rules on public order and safety. Such as rules on overnight accommodation and noise. Check the APV before you start and consult your municipality if in doubt.
If you start a B&B you must register with the Netherlands Chamber of Commerce KVK. KVK will pass on your details to the Netherlands Tax Administration (Belastingdienst). You do not need to register your business separately with the Tax Administration.
Entrepreneur for VAT purposes
If the Tax Administration sees you as an entrepreneur for VAT purposes, you will be given your VAT tax number and your VAT identification number (VAT ID). You need these for your VAT return.
Read how to file a VAT return.
You must take measures to prevent fire in your premises. Such as installing fire extinguishers and smoke detectors. Are more than 10 people sleeping in your B&B for the first time? Then you must submit a notification of occupancy. You do this via the Omgevingsloket (in Dutch). Do this at least 4 weeks before your guests come to stay.
Read more about fire-safety measures.
When you start a B&B, you have to deal with various environmental requirements for businesses. You often only need to report your business to the municipality. In some cases, you will need an environment and planning permit.
Subsidies and schemes for sustainable business,
Think about sustainability when starting your business. For instance, using environmentally-friendly materials when converting or furnishing your new B&B, or buying an electric company car.
You can often obtain financing to make your business more sustainable. You can sometimes get a special loan. Or apply for a subsidy, for example if you want to make your premises more sustainable. View more subsidies and schemes for environmental impact.
If you make or sell food, you must register with the Netherlands Food and Consumer Product Safety Authority (Nederlandse Voedsel en Waren Autoriteit, NVWA) You will need eHerkenning to do so.
Do you work with meat, fish, dairy, eggs, or sprouts? Then you need to apply for special recognition and registration for making, using or selling food.
Do you offer food and drink in your bed and breakfast? If so, you must comply with food safety regulations. This way, you ensure that people do not get sick from the food you serve. The Netherlands Food and Consumer Product Safety Authority (NVWA) checks whether you work safely and hygienically.
You must work with a food safety plan based on HACCP. HACCP stands for ‘Hazard Analysis Critical Control Points’. You can draw up a plan yourself. Inspectors from the NVWA assess this plan when they visit for an inspection. But it is easier to work with an approved hygiene code from your sector association. For example, that of the Royal Dutch Hotel and Catering Association (Koninklijke Horeca Nederland, KHN). A hygiene code contains rules on how you monitor food safety and hygiene.
If you serve or sell alcoholic drinks at your B&B, you must have an alcohol licence.
Every business that offers overnight accommodation must maintain a running visitor register. Based on this record, the local municipality levies tourist tax.
You pay this tax for every guest who pays to stay with you.
You must take measures to prevent high levels of legionella. Businesses with a higher risk of legionella, such as B&Bs, must take mandatory measures (in Dutch).
You can insure your business for various risks:
Business liability insurance insures you against the risk of liability if you, your employees, or your products cause damage to others.
With business interruption insurance, you are insured against loss of turnover if your business operations come to a standstill. For example, due to water damage or theft.
With inventory insurance, you are insured against damage to your business assets. For example, by fire or wateer. Equipment includes for example computers and furniture.
With buildings insurance you are insured for damage to your business premises. For example after fire or vandalism.
Read more about arranging business insurance.
Do you play music in your breakfast room, reception or bedrooms? Then you must arrange music rights. You need permission from the creators and must pay them a fee. You arrange this by applying for a licence from BumaStemra.
Do you show film or television footage in your B&B? For example, in the reception area or in the rooms? If so, you must pay a fee to the creators or producers. You can do this by applying for a licence from Videma or FilmService.
As owner of a B&B you must pay other municipal taxes and fees, such as sewerage charges, waste collection fees, and other charges.
Tax on tap water to increase
From 1 January 2027, the tax on tap water (Belasting op Leidingwater, BoL) will rise by €0.11 to €0.551 per m3.
Also, large-scale consumers will be liable for tax on every cubic metre of drinking-water-quality tap water they use. Currently, you only pay tax on the first 50,000 m3 you use. This tax ceiling will disapper from 1 January 2027.
Read more about this change in the tax on tap water.