When must a ZZP freelancer register for BTW (VAT) in the Netherlands?

BTW (belasting over de toegevoegde waarde) is the Dutch VAT system. Most businesses and self-employed individuals (ZZP) are required to charge BTW on their services and goods and remit it to the Belastingdienst. The standard BTW rate is 21%, with a reduced rate of 9% for food, medicines, and some services.

There is no general annual turnover threshold for BTW registration in the Netherlands for B2B services. ZZP freelancers providing services must register for BTW when they start their business, unless they exclusively provide VAT-exempt services (such as healthcare, education, or financial services).

The Kleineondernemersregeling (KOR, small business scheme) provides an exemption for entrepreneurs with turnover below €20,000 per year. Under the KOR, you do not charge BTW and cannot reclaim input BTW. Registration for KOR is voluntary and must be applied for in advance with the Belastingdienst.

ZZP workers file BTW returns quarterly (or monthly for high-turnover businesses, or annually under certain conditions) via Mijn Belastingdienst. The BTW due is the difference between BTW charged on sales and BTW paid on business purchases.