Netherlands · Operating company

A Dutch B.V. that trades from day one

For trading, services, IT, consulting and e-commerce: the B.V., the VAT numbers, payroll, the address the KvK accepts and the rules for hiring from abroad. No general business permit, capital from EUR 0.01. We set it up and run the compliance side, so you can sell.

Free first call. Fixed quote within one business day.

At a glance
CompanyB.V., capital from EUR 0.01
Business permitNot needed for most activities
VAT21% standard
Corporate tax19% up to EUR 200,000
TimelineRegistered within days
Holding or operating?

A trading B.V. is not a holding with a website

The same legal form, very different obligations. An operating B.V. charges VAT, often employs people and needs an address where it really works.

Holding B.V.

Owns shares, does not trade

Participation exemption from 5%, usually no VAT, few filings.

  • Dividends and gains exempt from 5%
  • Yearly accounts and corporate tax return
  • Substance for treaty access
Operating B.V.

Sells goods or services

VAT from the first invoice, payroll if you hire, sector permits where they apply, a real business address.

  • btw-id and VAT returns
  • Payroll tax number if you hire
  • Customary salary for a resident director-shareholder
Operating plan

Your Dutch operating plan

Five questions. You get the steps in order, the permits, the VAT regime, payroll and the points to fix, and can send it to us as a brief.

A planning aid, not legal advice.

1. What will the company do?

2. Will you hire staff?

3. Selling to consumers in other EU countries?

4. Where will the company work from?

5. Who will run it day to day?

The rules

The rules in 2026

What an operating B.V. must have and do. Amounts are statutory, not our fees.

PermitsNo general business licence. Sector permits for catering and alcohol, financial services (AFM, DNB), transport, childcare and a few others.
AddressA Dutch establishment address where the business is reachable and managed; a PO box is not accepted. A business address provider works with a written consent.
VAT21% standard, 9% reduced. Two numbers: the btw-id for invoices and the VAT number for returns. Usually quarterly returns. Small business scheme (KOR) below EUR 20,000, optional.
Corporate tax19% up to EUR 200,000, 25.8% above.
Director-shareholderA Dutch-resident director with 5% or more must take a customary salary of at least EUR 58,000 (2026), unless the business proves less. For a director abroad, the treaty decides.
StaffRegister for a payroll tax number before the first payroll; employer contributions of roughly 17% to 19%. Minimum wage EUR 14.99 an hour from July 2026.
Non-EU hiresHighly skilled migrant from EUR 5,942 a month (30+) and the company must be a recognised IND sponsor. The 30% ruling applies in 2026 and falls to 27% from 2027.
E-invoicingB2B e-invoicing is planned from July 2030; nothing mandatory yet.
How it works

From first call to first invoice

1Days 1–3

Plan and documents

Activity, address, director, shareholders. KYC on founders.

2Days 3–7

Notary and KvK

Deed, KvK registration and UBO filing; no capital deposit needed.

3Weeks 1–3

VAT and payroll

VAT numbers from the tax office, payroll tax number if you hire, sector permits if any.

4From week 2

Trade

Bank account, invoicing, and we take over bookkeeping, VAT and payroll.

After registration

What we run for you every month and year

One team for the monthly and yearly side, so nothing is missed.

VAT returns

Quarterly or monthly, plus EU sales listings and OSS.

Payroll

Payslips, payroll tax returns, holiday allowance.

Bookkeeping and accounts

Monthly books, yearly accounts filed at the KvK.

Corporate tax

Return and provisional assessments.

Customary salary

Set and documented for director-shareholders.

FAQ

Operating company questions

Do I need a permit to open a Dutch B.V.?+

No general permit is needed. Some sectors need their own licence, such as financial services, catering with alcohol or transport. We check yours in the first call.

Can I use a virtual office?+

The KvK needs a Dutch establishment address where the business can be reached and managed. A business address provider works with a written consent; a PO box does not. Banks and the tax office look at where the business is really run.

Can I run the B.V. from abroad?+

Legally yes: there is no residency rule for directors. In practice, banks and the tax office ask where decisions are made, and a director abroad can make the B.V. tax-resident elsewhere.

Do I have to pay myself a salary?+

A Dutch-resident director who owns 5% or more must take a customary salary, at least EUR 58,000 in 2026 unless the business proves less is reasonable. For directors living abroad the treaty decides.

How fast can I start invoicing?+

The B.V. is registered within days. The VAT numbers follow from the tax office, usually within two to three weeks, and the bank account in parallel.