KVK registration and tax registration are connected, but they are not the same question. KVK records the business; the Belastingdienst determines the taxes and VAT treatment that apply.

KVK and VAT

For an eenmanszaak, registration normally starts with KVK. KVK passes details to the Belastingdienst, which determines whether you are an entrepreneur for VAT and issues the relevant VAT identifiers where applicable.

Taxes you may encounter

  • BTW (VAT) on taxable supplies, with exemptions/special schemes for some activities.
  • Income tax for profits of an eenmanszaak/VOF partner, subject to the tax rules that actually apply to you.
  • Corporate income tax for a BV, plus director/shareholder taxation where relevant.
  • Payroll taxes once you become an employer.

Do not assume that KVK registration automatically gives every entrepreneur tax deductions. Entrepreneur tests and deduction conditions are separate tax questions.

Cross-border business

EU B2B VAT, exports/imports, services to foreign customers, permanent establishments and working from another country can change VAT and income/corporate-tax treatment. Use the Belastingdienst international-business guidance or an adviser for your exact transaction.