Registration at the Netherlands Chamber of Commerce KVK

Flowchart registering your business

Have your papers in order for entering the Netherlands

You must have a valid residence permit

If you come from outside the EU/EEA or Switzerland, you may need a residence permit or residence permit for foreign startups to stay and start a business in the Netherlands. Use our tool Coming to the Netherlands as an entrepreneur to find out.

Non-resident businesses

Do you run a foreign company? And do you not have, or want to start, a branch office or subsidiary (a permanent establishment) in the Netherlands? You do not have to register with the Dutch Business Register (Handelsregister). Does your company have to pay VAT in the Netherlands? Then, you do have to register with the Netherlands Tax Administration (Belastingdienst).

Register for a citizen service number

You must have a citizen service number (Burgerservicenummer, BSN) if you want to register your business in the Netherlands. To get one, you must:

• register with the Personal Records Database (Basisregistratie Personen, BRP) in your city of residence, or,
• register with the Non-resident Records Database (Register Niet-Ingezetenen BSN, RNIBSN) if you are staying for less than 4 months.

Have you registered as a non-resident? You need to have a permanent address abroad as well as a temporary one in the Netherlands. When you visit KVK to register, you must be able to show proof of both.

Check if you need to register with the Netherlands Chamber of Commerce KVK

You only need to register with KVK if you are an entrepreneur. KVK views you as an entrepreneur if you supply goods or services independently, with the intention of making a profit. Online businesses can also qualify. If you are not sure whether you need to register your business, then contact KVK.

Find out whether you qualify as an entrepreneur

Go to the KVK Registration page

Check if you (also) need to register with the Netherlands Tax Administration

For businesses resident in the Netherlands, KVK will pass on your details to the Netherlands Tax Administration (Belastingdienst). You do not need to register separately. The Tax Administration uses different criteria to establish whether or not you are an entrepreneur for VAT or income. Entrepreneurs have to charge VAT and pay it to the Tax Administration. VAT charged to you by your suppliers is deductible in your VAT return. If the Tax Administration sees you as an entrepreneur, you will receive 2 VAT numbers. A VAT tax number (BTW nummer), to use for your dealings with the Tax Administration and a VAT identification number (BTW ID), to use for correspondence and invoices to your customers. You will receive these numbers from the Tax Administration by post.

Your circumstances determine if you are an entrepreneur for income tax. The Tax Administration has devised an online tool (in Dutch) to help you find out if you are likely to be assessed as an entrepreneur or not: the OndernemersCheck. If in doubt, check with the Tax Administration.

Non-resident businesses often must register directly with the Tax Administration.

Prepare for registration

Before registering with KVK, you need to arrange the following:

1. Your company needs a Dutch address

To register your company in the Dutch Business Register, you need to have a Dutch address. This can be your own address or a business address, (zakenadres), for instance, your accountant's address. Ask for a signed declaration of consent that they allow you to use their address as a business address. If you plan on establishing your company in the Netherlands, find business premises before you register at KVK.

There is an exception to the rule that you need a Dutch address. It applies to entrepreneurs who live abroad in the border region and can prove they perform business activities in the Netherlands on a structural basis. For instance as a market vendor. They can register using their foreign address.

2. Choose a trade name for your Dutch business

An important step in your company registration process is choosing a trade name.

Your Dutch business name must comply with these rules:

• Your company name should match what your business does and should not give the wrong impression. For example, do not include the word ‘international’ in your name if you do not do business abroad.
• Do not use other people's brand names or existing trade names. You can check your company name with the KVK name checker tool. The tool is only available in Dutch but it is easy to use. Fill in your idea for a name in the search field and click Zoeken ('Search'). The results will show if there are similar names in KVK's Business Register or the Trademak Register of the Benelux Office for Intellectual Property (BOIP).
• Avoid confusion with existing trade names.
• Your trade name may consist of numbers and punctuation marks. For example, - + and &. Make sure your trade name is easy to pronounce. The Trade Name Act (Handelsnaamwet) does not protect these additions. However, you can try to get protection for these by registering a trademark.

3. Choose a Dutch legal structure

As a starting entrepreneur, you must choose a legal structure, like sole proprietorship, a general partnership (vof), or a private limited company (bv). Which legal form is most suitable for you depends on your situation. It determines who is liable (responsible for debts) and which fiscal benefits are available. Use the tool Choosing a Dutch legal structure to find out which legal structure suits your situation best.

N.B.: Freelancer and zzp'er are not legal structures. If you freelance in the Netherlands or if you are a self-employed professional without personnel, you have the option to register as a sole proprietor or as a private limited company (besloten vennootschap, bv).

4. Check if your business must register UBOs

Depending on the legal structure of your company, you also need to register ultimate beneficial owners (UBOs). A UBO is the owner or the person who is effectively in control of an organisation. For example, a person who owns more than 25% of a bv's shares.

Check if your chosen legal structure must register UBO's. Every EU country has to keep a UBO register. In the Netherlands, you register your UBOs with KVK.

5. Complete the registration form and make an appointment with KVK

First fill in the online KVK registration form. Make sure you have the following information ready:

• your personal details
• your business contact details
• a description of your company's activities
• the sector in which you will be active
• your trade name
• your legal tructure

Ypu can then make an appointment at KVK. To finalise your registration you must visit a KVK office in person. Registration is not possible without an appointment. During your visit to KVK you will receive your KVK number.

6. Bring your Dutch business premises lease contract

If your business address differs from your private address, you must bring your business premises lease or purchase contract, or a declaration of consent signed by the owner or landlord of the business premises.

Registration

When should you register?

There are 3 possible moments to register with KVK:

• No later than 1 week after starting your business activities;
• 1 week before starting your business activities;
• Earlier. In that case, the registration (with the KVK number) will become official 1 week before the start of your business. You do not have to visit KVK again.

Registration fee

During your appointment at KVK, you pay a registration fee. Payment is possible by scanning the QR code on the invoice with your mobile phone's camera or with a QR app. After scanning the code, you can pay by iDEAL or credit card. You cannot pay in cash.

What is recorded in the Business Register?

The KVK Business Register contains the following company information:

• your name and contact details
• your company's name
• a description of your business activities
• SBI code
• visiting address
• postal address
• the number of employees
• the officers and authorised signatories
• a curator in case of bankruptcy

This information is public. Anyone can look it up in the Business Register.

If you do not want to be approached by businesses and organisations sending you physical mail or visiting your registered address, you can activate the Non-Mailing Indicator or NMI. Companies offering products or services by telephone must comply with the rules for telesales.

Shielding visiting addresses

In some cases, you can shield your visiting address in the Business Register.

• If you have a sole proprietorship then it is always possible to shield your visiting address. You must register a postal address that is different from your home or visiting address, for example, a PO Box
• You are threatened and do not have a sole proprietorship. For ‘probable threat’, you can apply for shielding of the visiting address if it is the same as your residential address. This is possible for all legal forms except capital companies such as a bv or nv. With ‘concrete threat’, all legal forms can shield their visiting addresses, even if the visiting address is not the same as the residential address.

Do not register with KVK, but do file VAT return

Do you not meet the conditions to register in the KVK Business Register? If so, you may still have to file a VAT return. Check whether you meet the Tax Administration' s conditions for filing a VAT return (in Dutch). If you do, register with the Tax Administration using the form Declaration start-up company (Opgaaf startende onderneming, in Dutch).

Registration threshold for small entrepreneurs

Do you not have to register with KVK and is your turnover below the small business registration threshold (in Dutch) of €1,800 per year? Then you do not have to register as a VAT entrepreneur with the Tax Administration. You will then automatically make use of the small businesses scheme (KOR).

What are the consequences if you do not register?

Do you not register with KVK even though you meet the entrepreneurial criteria as set out in the Trade Register Act? If so, you are breaking the law. This is punishable under the Economic Offences Act. You risk a fine or imprisonment.