Through our platform, you can work three times without a VAT ID (btw-ID). As long as you do not have a VAT ID, you do not have a company yet and therefore do not have to pay taxes. What is useful to know is how to report this to the Tax Authorities (Belastingdienst).
PLEASE NOTE: If you still enter a VAT ID during your first 3 jobs, you will have to file a turnover tax (VAT return) for your company. If you do not do this, you may receive an additional assessment with a fine from the tax authorities.
There are two different types of taxes you need to take into account as a freelancer.
Turnover tax (omzetbelasting) or VAT declaration (btw-aangifte) | This tax only applies if you are in possession of a VAT ID. Without a VAT ID, you have not yet received any tax and therefore do not have to pay it.
Income tax (inkomstenbelasting)| You must pay this tax at all times when you receive money for work. For income tax purposes, you cannot report the gigs as 'winst uit onderneming' because officially you are not a business yet if you do not have a VAT ID. The gigs you have worked without a VAT ID must be reported as 'inkomsten uit overig werk'.
