As a FreeFlexer you have to do turnover tax and income tax.

Turnover tax (VAT)
With a VAT number, you are liable for VAT. This means that you have to submit a VAT return every quarter, so 4 times a year. Then you enter online what you have earned and spent excluding VAT in a quarter. You then calculate the VAT amount on both amounts (21%) and deduct the VAT amount that you have spent from the VAT amount that you have received. You can find help for your VAT declaration here.

The amount that remains is what you initially owe the Tax Authorities. Do you have to pay less than € 1.883 VAT per year? Then you qualify for a tax reduction thanks to the Small Businesses Scheme. Check whether you qualify for this here.

Please note: from 2020 the Small Businesses Scheme will change. Read all about the new Small Businesses Scheme here.

Income tax
Everyone with Dutch nationality is obliged to do income tax. When you are employed, the amount that you have to declare is pre-filled by the Tax Authorities. They receive this information from your employer. As a FreeFlexer, you are responsible for calculating the amount on which you pay income tax. Every year before the first of May you have to file an overview of your income and expenses from the previous year.

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