Knowledge base

Practical explanations about invoices, VAT and bookkeeping — written for freelancers and SME entrepreneurs, no jargon.

Ondernemen

Calculating your hourly rate as a self-employed professional: the complete formula

How do you determine an hourly rate that covers all your costs and leaves you with a good income? Use these steps and formula to work it out yourself.

BTW

VAT number: how to apply for one and verify it

You usually receive a VAT number automatically when you register your business. Here's how that works, where to find your number, and how to verify a customer's VAT number through VIES.

Ondernemen

Registering, updating, or deregistering with the KVK: how it works

Starting a business, moving, or stopping? Different steps apply to the Chamber of Commerce (KVK) for each situation. We explain how registration, address changes and deregistration work, including costs and the role of the Tax Authority.

Facturatie

Pro forma invoice: what is it and when do you use one?

A pro forma invoice isn't a real invoice, but a preliminary document with no accounting value. When do you send one, what must be on it, and how does it differ from a regular invoice?

Facturatie

Credit note: when and how do you create one?

Mistake on a sent invoice, a return, or a discount granted afterwards? A credit note corrects this cleanly in your books. When you need a credit note, and how VAT is handled.

Ondernemen

Business account or personal account as a self-employed professional?

Is a separate business bank account mandatory for self-employed professionals? Not always, but often a smart choice. The pros, cons, costs and tax consequences side by side.

Facturatie

Chasing a non-paying customer: from reminder to bailiff

Customer not paying on time? A fixed step-by-step approach — reminder, formal notice, debt collection agency, bailiff — increases your chance of getting paid while keeping you within the legal rules on collection costs.

Belastingen

Keeping records as a self-employed professional: what are you legally required to keep?

The Dutch Tax Authority sets requirements for your records as a self-employed professional. Which documents do you keep, how long does the statutory record-keeping obligation last, and how do you organise this digitally?

Facturatie

How to create a professional invoice? Complete step-by-step plan

Step by step put together an invoice that meets the legal requirements, with all mandatory details and practical tips.

BTW

VAT rates in the Netherlands: 21%, 9% and 0% explained

Which VAT rate should you apply to your invoices? Explanation of the standard, reduced and zero rate, with examples.

BTW

Small Businesses Scheme (KOR): is it advantageous for you?

The KOR exempts you from VAT obligations if you stay under the revenue threshold. When is this advantageous, and what are the downsides?

Facturatie

What must legally be on an invoice? (legal requirements)

The Tax Authority sets requirements for invoice details. If something is missing, your customer risks not being able to reclaim the VAT — or worse.

Belastingen

Freelance tax return: self-employed deduction and SME profit exemption explained

As a freelancer (zzp'er) you are entitled to specific deductions that can significantly lower your taxable profit. These are the most important ones.

Facturatie

Invoice payment term: what is reasonable and what if a customer pays late?

What payment term may you apply, and what steps can you take if a customer does not pay on time?

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