Part-time job of a manicure master

Good afternoon, Yaroslava!
With your income, there really is no point in issuing an individual entrepreneur. Your income will be taxed at the regular rate of 37,35%, but subject to income tax credits, i.e. You will pay almost nothing.
Best regards, Nalog.nl team

Thank you. How can I show my income correctly then? How about a “part-time job”? Do I need to indicate the scope of activity? Maybe you can read about this somewhere?

Good afternoon, Yaroslava!
We apologize for the late response. If you decide not to register EMZ with small earnings, then in your annual tax return this income is reflected in the line “income from other work”, where you must also indicate from whom (for example, when delivering newspapers or advertising - the enterprise that entered into a contract with You overeenkomst (a contract for the performance of work) and/or from what types of work/services this income was received (if you directly received income, as a rule, from individuals). More details about “whether to register an individual entrepreneur with small earnings” can be found on our website: https://www.nalog.nl/information/biznes-v-niderlandax/registrirovat-li-ip-pri-nebolshix-zarabotkax/
Best regards, Nalog.nl team