Step-by-step plan: Starting a restaurant, cafe, or hotel

Entrepreneurs who intend to stay in the Netherlands must fulfil several conditions. You will sometimes also require a residence permit. 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 (IBAN). The Nederlandse Vereniging van Banken (Dutch Banking Association) has created a Quick Scan to help you find out if you are eligible. Read how it works.

New businesses must register with the Netherlands Chamber of Commerce KVK. KVK will pass on your details to the Netherlands Tax Administration (Belastingdienst). If the Tax Administration sees you as an entrepreneur, you will receive a VAT identification number and a VAT number.

Read more about:

• Filing a VAT return
• VAT numbers

Do you have a location in mind? If so, first check whether you are allowed to set up a hospitality business there. Check whether your plans match the municipality’s environment plan, and which rules you must follow.

Here is what you need to do:

• View the environment plan via Regels op de kaart (rules on the map, in Dutch) at the Environment and Planning portal (Omgevingsloket) .
• If your plans do not fit within the environment plan, you will need to apply for an environment and planning permit.
• Are you planning to carry out building works? Check whether you need an environment and planning permit for building works.
• If you wish to make changes to a listed building, different rules apply.
• Do you want to display advertising on or on your premises? In that case, you will often need an environment and planning permit as well.
• Use the permit check (in Dutch) to find out what other permits you need for your plans.

Your plans must also fit with the environment plan if you want to run a catering business from home. You must also inform your municipality of your plans to start a business from home.

Read more about how to use the environment plan.

You may need hospitality permits. This depends on the kind of business you are setting up. These are the main hospitality licences:

You must also take fire safety measures. For example, use non-flammable or flame-retardant materials.

Read more about fire safety measures.

If your company manufactures, processes, or sells food products, you must register your business with the Netherlands Food and Consumer Product Safety Authority (NVWA). The NVWA checks that food is produced, processed, and sold according to the rules. These rules are in place so that food is safe for consumers.

Do you sell food and drink? If so, you must comply with food safety regulations. This ensures that people do not get sick from eating or drinking at your premises. 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 the HACCP principles. 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 trade association. For example, from Koninklijke Horeca Nederland (in Dutch). The NVWA website also has a list of hygiene codes per business type (in Dutch). A hygiene code contains rules on how you monitor food safety and hygiene.

There are rules for the packaging you use.

Disposable plastic cups and containers

Rules apply to disposable plastic cups and meal containers. Check the overview of rules on single-use plastics.

Stricter packaging requirements since 12 August 2026

Since 12 August 2026, stricter packaging rules have come into force. Find out about the new packaging requirements and how to prepare for them on the KVK website.

You must keep proper records. These form the basis for your tax returns.

Do you use land that belongs to the municipality? For example for a terrace, canopy or advertising sign? You must often pay a precario tax. Sometimes this is already included in the amount you pay for your permit. Or you receive a separate bill from the municipality. Check which other municipal taxes and charges you may have to pay. For example, sewerage charges and waste collection charges.

Since 1 January 2026, the tax on the amount of tap water (BoL) you use has gone up.

If you are taking on staff for the first time, there are a number of things you need to arrange:

• Risk Inventory and Evaluation (RI&E)

You must you must draw up a risk assessment and evaluation (RI&E). This is a list of risks and hazards that may occur when work is being carried out at your business. You can use the hotel and catering RI&E (Horeca RI&E, in Dutch).

Read more about a risk assessment and evaluation (RI&E).

• Social Hygiene Certificate

Managers of hospitality establishments where alcohol is served or sold must be able to show that they have sufficient knowledge of social hygiene. This means, for example, that a person must know the effect of alcohol on people’s behaviour and the relevant laws and regulations concerning alcohol. A certificate is required for this. You will also need to be registered in the Social Hygiene Register (step 4).

Read more about the Social Hygiene Register.

• Follow the rules for staff under the age of 18

If you want to employ minors, the rules vary depending on their age. To sell spirits, your staff must be aged 16 or over. Employees under the age of 18 are permitted to sell alcohol, but not to drink it.

Young people aged 13, 14, and 15 are not allowed to work in an area where alcohol is served or may be served. However, they are permitted to work in the kitchen, for example as a dishwasher.

View the rules for employing minors.

There are business risks you will face as an entrepreneur.Business insurance allows you to protect yourself against certain risks. For example, if you are held liable for damage. Or if an employee falls ill and you incur additional costs as a result.

Find out more about the most important types business insurance.

Permitted opening and closing hours vary from one municipality to another. Do you want to be open outside the standard opening times? In many municipalities you must apply for an exemption . There are conditions for this:

• you must have an operating permit
• you must own the hospitality establishment

Read more about applying for an exemption from closing times

As a hospitality establishment, you must separate your company waste. Which waste you need to separate depends on your situation. For example, how large your business is and how much waste you produce each week.

Use the Company waste separation tool to find out which rules apply to you.

You will also have to deal with other environmental regulations. Concerning, for example, noise and energy. In some cases, you may need a permit or have to make a notification. Do the permit check (in Dutch) via the Environment and Planning Portal to see what you need to arrange.

Do you play backgroundmusic in your hospitality business? Or organise entertainment such as a DJ or a band? Then you need permission from the creators. You arrange this by applying for a licence and paying a fee. You do that at Buma/Stemra or Sena. They ensure that your payment reaches the makers.

Read more about applying for a music licence.