ZZP’ers: How Much VAT to Set Aside (and the Easiest Way to Do It)

As a freelancer (ZZP’er) in the Netherlands, you’re responsible for managing your own business, including VAT (btw). Every invoice you send includes VAT, but that money isn’t really yours. It belongs to the government and has to be paid back, usually every quarter.

So how much should you set aside? And how do you make sure that money doesn’t get accidentally spent?

In this article, we’ll explain how much VAT to set aside and how bunq helps freelancers stay in control with AutoVAT and multiple Bank Accounts.

How Much VAT Should ZZP’ers Set Aside?

The short answer: 21% of each invoice.

That’s the standard VAT rate for most services in the Netherlands. For example, if you invoice a client for €1,000 (excluding VAT), you’ll charge €1,210. The extra €210 is VAT that must be paid to the tax office.

VAT Rates in the Netherlands:

21%: Standard rate (most services and products)

9%: Reduced rate (e.g. food, books, hairdressers)

0%: Exempt or export (international clients or specific services)

Always check which rate applies to your industry.

Common Mistakes Freelancers Make with VAT

VAT can be easy to overlook when you're focused on running your business. Common issues include:

• Forgetting to set money aside after getting paid

• Spending VAT funds unintentionally

• Falling short when it’s time to pay

• Losing track of VAT due because of manual calculations

That’s why automation can make a huge difference. And that’s where bunq comes in.

How bunq Simplifies VAT for ZZP’ers

bunq helps freelancers avoid mistakes and manage VAT effortlessly with tools designed for financial control.

AutoVAT

AutoVAT automatically calculates the VAT on each incoming payment and transfers that amount to a sub-account you choose. Just select the correct VAT rate for your business, and bunq takes care of the rest.

Example: If you receive €1,210 with 21% VAT included, AutoVAT moves €210 to your VAT sub-account immediately. No manual work required.

Multiple Bank Accounts

Create up to 25 Bank Accounts with unique IBANs within your bunq account. This allows you to set aside money for specific purposes and keep your finances well-organized.

Common sub-accounts include:

• VAT

• Income Tax

• Emergency Fund or Savings

• Business Expenses

Each one gives you more control and peace of mind.

When tax time rolls around, export your transaction data directly from bunq. You can also connect your bunq account to accounting tools or share access with your accountant.

Extra Tips for Managing VAT

• Submit VAT returns quarterly through the Belastingdienst portal.

• Keep digital records of all VAT-related business expenses so you can claim deductions.

• Review your finances regularly to avoid stress at the end of each quarter.

Ready to Take Control of Your VAT?

Thousands of Dutch freelancers use bunq to stay on top of their finances. With AutoVAT and sub-accounts, your VAT is always safely set aside and ready when you need it.

Open your bunq Business Account today and take the stress out of VAT.

Frequently Asked Questions

• How much VAT should ZZP’ers set aside in the Netherlands?

  Typically 21% of your invoice amount, which is the standard VAT rate.

• How can I make sure I don’t spend my VAT by accident?

  Use bunq’s AutoVAT feature to automatically set it aside in a dedicated Bank Account.

• When do freelancers have to pay VAT in the Netherlands?

  VAT returns and payments are usually made quarterly—in January, April, July, and October—via the Belastingdienst portal.