Netherlands Freelancer VAT 2025: BTW Returns, KOR, and Invoicing Rules

Dutch Freelancer VAT (BTW) Rules for 2025

Freelancers in the Netherlands must navigate VAT obligations alongside income tax and social security. Proper invoicing and timely filings prevent penalties and support cash flow.

Kleineondernemersregeling (KOR)

Under the KOR, annual turnover below €20,000 allows exemption from VAT filings and invoicing. Evaluate whether opting in makes sense—while simplifying compliance, it eliminates the ability to reclaim input VAT. Notify the tax office at least four weeks before the new quarter.

Quarterly or Monthly Filings

Standard freelancers file returns quarterly, declaring VAT collected and deductible input VAT. High-turnover businesses may be assigned monthly filings. Use the Belastingdienst online portal or compatible accounting software to submit returns and payments by the last day of the month following each period.

Invoicing Standards

Invoices must include your VAT ID, client details, invoice number, date, description of services, VAT rate, and amount. For intra-EU B2B services, apply the reverse charge mechanism and report in the EU sales listing (Opgaaf ICP).

Record Keeping

Maintain records for at least seven years (ten for real estate). Store digital copies of invoices, bank statements, and receipts to support audits.

Tip: Set aside VAT collected in a separate account, automate reminders for filing deadlines, and review eligibility for deductible expenses each quarter.