Working as a zzp'er on an online platform

Online platforms

Online platforms are places where suppliers and buyers are brought together. For example, an app or website for taxis, food delivery, or cleaning help. An online platform can help you find freelance work. Some platforms hire zzp'ers to do assignments. On some platforms, you sell your product or service directly, without any involvement of the platform organisation. This is called dropshipping.

Self-employed

Being a self-employed business owner comes with obligations. There are certain things you must take care of. First, make sure you are an entrepreneur for income tax purposes. As an entrepreneur, you may be able to deduct certain costs from your taxable income.

To work as a zzp'er, you must:

• register with the Netherlands Chamber of Commerce KVK. Even if you only do a job every now and then.
• file an income tax return once a year.
• file a VAT return on your turnover every 3 months. Unless you make use of the KOR.

KOR: the Small Businesses scheme

Is your turnover per year no higher than € 20,000? You may be able to make use of the Small Businesses Scheme KOR (Kleine OndernemersRegeling). If you use the KOR:

• you do not charge your customers VAT.
• you do not pay VAT to the Tax Administration (Belastingdienst).
• you can no longer deduct VAT from your business costs and investments.
• you do not have to file a VAT return (except for some situations (in Dutch), for example if you import a car from abroad).

Watch the KVK video KOR checklist (Dutch with English subtitles).

Employment or zzp?

You and the platform you do business with have to check your working relationship to prevent false self-employment. If you are in fact an employee, your employer (the organisation managing the online platform) has to pay wage taxes and social security premiums.

Assignment Agreement

The organisation managing the online platform can ask you to sign an Overeenkomst van Opdracht, an Assignment Agreement. The agreement states how many orders you will get, or how much money you will earn. An Overeenkomst van Opdracht is not the same thing as an employment contract. It does not insure you against unemployment or sickness. You must take out insurances against the risks you run yourself.

Insurance

Check whether the platform's business liability insurance covers you when you are doing an assignment for them. Pay attention to the terms and conditions. As an entrepreneur, you are not entitled to employee insurance (WW, ZW and WIA). If you become ill, as an entrepreneur you are not entitled to sickness benefit. If you are unemployed, ill, or unfit for work, you will not receive any benefits. A new law that will make occupational disability insurance (AOV) mandatory for entrepreneurs is being prepared. It is not known when this law will come into effect.

Making money via a platform as a student or minor

Are you a student or still living at home? There is no limit on the amount you may earn. You do have to register with KVK, even if you are under 18.

Dropshipping

Dropshipping means you sell products in your own online shop or through a large online platform. You do not ship these products to customers yourself. The supplier does that. You are not responsible for planning, organising, and managing the stock. However, you are still responsible for the products you sell and liable in case of damages.