Registering an EMZ (ZZP) in the Netherlands - Nalog.nl BV
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Registering an EMZ (ZZP) in the Netherlands

08.05.2023

If you want to work in the NL as a self-employed person (EMZ - eenmanszaak) and still be eligible for tax benefits, you need to register with the Dutch Chamber of Commerce - KvK, KamervanKoophandel.

If you are not sure whether you should register your company, you can read more about this here or sign up for a consultation for a detailed review of your situation and specific advice on registration and taxes.

What do you need to think about in advance (what data is needed for registration)?

  1. The name of your company. It is allowed to have several trade names - for example, if you are planning several types of activities and several sites for them, respectively. There is no obligation to use your own name in the name, so it is perfectly safe to give your future lines of business different names. But the choice of the name must be taken seriously: then it will have to be used on the site, dictated by phone, etc. Try not to come up with too complex names, use only Latin in writing.
  2. It is important to understand whether you will work alone or have employees. If you want to register a business, it is called EMZ, and if you open a business together with a full partner, it is called VOF. VOF (Vennootschap onder firma) has a different registration procedure. VOF registration is possible order via link.
  3. It is necessary to decide on the types of activities: this has certain consequences, and some can be unpleasant surprises. For example, for some activities there is an obligation to pay pension contributions. If you are a builder and want to register painting as an activity (schilderwerk), then you immediately fall under the obligation to join their pension fund and pay contributions, so you need to choose, for example, klussenbedrijf, and schilderen already indicate in the description that, among other things, you and you do it. And there are many more such nuances that you need to know. Bakkerij (bakery), for example, is licensed, so it might be worth choosing some other type of activity that also allows you to bake. The KvK website has a list of activities, but one of the selected ones will be the main one and should be the first in your description - this is how KvK and the tax will consider you.

If you are not sure what is the best choice in your case, you can contact us for advice or assistance in registering: we will be happy to tell you what is the best choice for your destination in order to avoid unnecessary difficulties.

  1. What phone and e-mail to indicate during registration (do not use anything with the .ru extension). Keep in mind that letters will be written to you there: if you decide to start a new mail (on gmail.com, for example), you will need to check it. By phone immediately after registration, you will most likely be called with all sorts of dubious and optional offers, so it makes sense to immediately register it on the site www.bel-me-niet.nlto avoid unnecessary stress. If someone does break through, be very careful with these calls: they will try to sell you something you don't need. For example, inclusion in some unknown register, where you don’t have to go at all, and inclusion there will cost 400 euros.
Remember! Neither KvK nor the tax authorities call individuals and entrepreneurs! They send letters! The tax office can only call a tax consultant, which is why it is useful to have and indicate it during registration. It is easier for her to communicate with consultants and clarify the situation than to write letters to the entrepreneur herself. Therefore, you can answer all calls: I don’t understand anything, I can’t answer right away, write letters.

The site will also need to be specified, but this can be done later, it is optional during registration. However, the presence of the site serves as confirmation that the business is not fictitious.

Important! Despite the fact that you do not have to start working immediately after registration - for example, you will need some more time to launch or promote a business - you must submit reports immediately, even if they are zero. You must not forget this, otherwise you face a fine..

Do I need to register with the tax office?

In the process of registering with KvK at the tax office, you will be automatically registered. At the time of registration, two documents are immediately filled out, including for registration with the tax office. In this second document (for tax purposes) there will be questions regarding the volume of your future business (expected turnover, your costs). If you don’t know anything about this yet, don’t worry: indicate the most approximate figures - they just help the tax authorities decide which taxes the company will pay. You will automatically be given standard tax liabilities. If you want some special obligations, then you should immediately think about it and indicate it during registration.

In the same document, you can indicate your tax consultant to the tax office, then the tax office will communicate directly with him. Nalog.nl can be your tax advisor. You can also use our separate assistance in registering EMZ. The cost of the service is 150 euros + VAT (BTW).

What can be attributed to the costs of opening an EMZ?

The costs associated with the opening of the enterprise itself (consultation, domain registration for the site, etc.) can also be included in the costs (and you can include everything that you did within 4 years before opening). However, only what you did in connection with the opening of the enterprise is taken into account, and not with the activity itself! That is, if you bought a computer a year ago, this expense cannot be deducted, but if you were at a consultation on opening an EMZ, you can.

How and where to register an EMZ?

EMZ registration takes place at KvK (KamervanKoophandel), the Dutch Chamber of Commerce. 

The personal presence of the owner when registering an EMZ is mandatory, as well as the presence of a valid identity document (passport, residence permit). It is also necessary to have a personal BSN number, that is, to be registered in the Netherlands.

Where can I check if the chosen company/company name is free?

When registering, you will need to provide the name of your business. It can be anything, the main thing is that another, already existing enterprise does not have such a name. Therefore, when you come up with a name for yourself, be sure to check it for uniqueness: is it already entered in the register of companies in the Netherlands.

This can be done on the website of the Netherlands Chamber of Commerce - www.kvk.nl. To check, just enter the name in the search bar. If no names have appeared, then the name you have chosen is free, you can safely register a company with that name.

It is possible that there will be other combinations with the word you have chosen - this is also normal. The main thing is that there is no complete coincidence! Also be aware that if you use a well-known/commonly used word, it may itself be a trademark. This, unfortunately, is quite common.

At what address can an enterprise be registered - EMZ?

Most often, EMZ is registered at the place of residence / registration of the owner. But what if you are registered in a rented apartment or rent an office for your business and want to register an EMZ there?

  1. Usually, when registering at the place of residence, there are no questions at all. Nevertheless, of course, it is better to notify the owner of your intention and coordinate this with him (sometimes the obligation to notify the owner of the apartment may be written in the lease agreement - then this necessary, rather than desirable). If this is social housing, then no one needs to be notified.
  2. If you moved into an apartment for six months or if there are many people registered at the same address and everyone already has their registered EMZ, you may need permission (toestemming) and a lease agreement.
  3. If you want to register your EMZ not where you live, but in another place, then a lease agreement and permission (toesteming) are required.

All letters from the tax and other authorities will be sent to the address of the company's registration, it is important not to lose them. Therefore, if you move, you must notify the Chamber of Commerce and the tax office and, as it were, re-register your company at a new address.

If you decide to register your business, but you find the procedure complicated, you are not sure about your Dutch or English, we will be happy to help you do this. You will only have to come to the meeting with a document confirming your identity, and we will do the rest for you.

Can I register an EMZ without living in the Netherlands?

If you are an EU citizen (you have a passport from one of the EU countries), then yes, you can do this, but under certain conditions. For example, you will need a legal address in the NL - our company can also help with this, as well as provide detailed advice on the conditions of registration, the specifics of reporting and working in the NL.

Order the EMZ/ZZP registration service at link. If you have any questions, you can book a consultation with our experts.

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