Photographer and individual entrepreneur?

Good afternoon, Diana,
You can register an individual entrepreneur (EMZ). In this case, you will need to keep records. You also don’t have to register an individual entrepreneur, but then in your tax return you will need to show your income as “income from other work.” You can read more about whether it is worth registering an individual entrepreneur with low earnings in our article:
https://www.nalog.nl/kb/biznes-v-niderlandax/registrirovat-li-ip-pri-nebolshix-zarabotkax/

Regards, Nalog.nl Team