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Plain explanations of VAT, receipts, invoices and the tax return for freelancers and small businesses in the Netherlands. With the 2026 amounts and a source for each figure.

• Business dinners and hospitality costs: what you can deduct

  What you can deduct for a business lunch: a €5,700 threshold or 80% deduction, no VAT reclaim on meals out, and the gift rules for 2026.

• Depreciation for freelancers: the €450 rule and KIA in 2026

  When to expense a purchase at once and when to spread the cost. The €450 rule, at most 20% a year, residual value and the 2026 KIA limits.

• Dutch small business scheme (KOR): how it works in 2026

  With the small business scheme (KOR) you charge no VAT and skip the VAT return while turnover stays under €20,000. Rules, sign-up and when it pays.

• Dutch VAT return for freelancers: how to file

  When to file your Dutch VAT return, which sections to fill in and what you get back. Step by step for freelancers, with the 2026 deadlines.

• Hours criterion: the 1,225 hours rule and what counts

  To get the self-employed deduction you must work 1,225 hours a year for your business. Which hours count, what applies next to a job, and how to log them.

• How to calculate your hourly rate as a freelancer

  Work out your freelance hourly rate: billable hours, holidays, sick days, costs and a reserve for tax and pension. With a full worked example.

• Income tax return for freelancers: steps and deadline

  How to file your income tax return as a freelancer in the Netherlands: profit in box 1, what you need, the 1 May deadline and extension to 1 September.

• Invoice requirements Netherlands: what to put on an invoice

  Every required field on a Dutch invoice, with a sample invoice, the extra rules for reverse charge and the KOR, the simplified invoice and the deadline.

• Keeping receipts as a freelancer: how long and how

  How long to keep receipts and invoices, which records the retention duty covers, when a scan is enough, and what to do with a lost receipt.

• Mileage allowance for freelancers 2026: €0.25 per km

  Do you drive your own car for business? In 2026 you deduct €0.25 per business kilometre. Which trips count, what to log, and a worked example.

• Mkb-winstvrijstelling 2026: how to calculate it

  The SME profit exemption is 12.7% of your profit after the entrepreneur deduction in 2026. How to calculate it, with and without the hours criterion.

• Payment terms and reminders: your rights as a freelancer

  The statutory payment term, the maximum term between businesses, late payment interest, the 14-day letter and collection fees. With worked examples.

• Provisional assessment (voorlopige aanslag): request and pay

  With a provisional assessment you pay your income tax monthly in advance as a freelancer. How to request it, change it and limit interest on tax owed.

• Self-employed deduction 2026: amount, rules and example

  The self-employed deduction (zelfstandigenaftrek) is €1,200 in 2026. Who qualifies, how it keeps shrinking, and what happens with low profit.

• Separating business and private money as a sole trader

  Do you need a business account as a sole trader? About private withdrawals and deposits, mixed costs, and what the Belastingdienst expects.

• Sole proprietorship or bv in the Netherlands: how to choose

  Sole proprietorship (eenmanszaak) or bv? The differences in tax, liability, costs and admin, with the 2026 rates and a worked example.

• Starter's deduction 2026: €2,123 extra relief

  The starter's deduction (startersaftrek) is €2,123 in 2026, on top of the self-employed deduction. The conditions, how often you get it, and what it saves.

• VAT number or VAT ID in the Netherlands: which to use

  Difference between the turnover tax number and the VAT ID, which number belongs on your invoice and website, and how to check an EU VAT number.

• VAT reverse charge: when and how to use it

  Reverse charge VAT for EU clients and suppliers, purchases from outside the EU and subcontracting. Which section to use and what goes on the invoice.

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