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If you are already registered with the KvK (Chamber of Commerce), you should automatically receive a VAT ID. You can easily add your KvK number and VAT ID to your profile and apply for freelance shifts.

Add activities to your business description

The KvK wants to know which activities your business performs. It’s possible that your current description doesn’t fully match the work you will be doing through our platform.

Download Form 14 from the KvK website to remove or add business activities. An example of an activity is: “Catering and hospitality services”.

For both employed and freelance shifts, you need to file an income tax return. But you will only receive an annual statement for employed shifts.

As a self-employed, you can register for the small business scheme (KOR) and be exempt from VAT. This means you don’t have to charge VAT to clients for your freelance shifts and don’t need to submit VAT returns.

There are important conditions tied to the KOR, such as your turnover not exceeding €20,000.

Is it worth using the KOR?

Do you find VAT returns tricky? The KOR can help, as you won’t have to submit quarterly VAT returns anymore. The downside is that you cannot reclaim VAT on business expenses.

How do I register for the KOR?

You can sign up via the Belastingdienst (Tax Administration).

If you sign up at least 4 weeks before the end of the quarter, the KOR will become effective as of the following quarter. You’ll receive a letter from the Belastingdienst confirming the start date.

How do I change the KOR setting at Temper?

You can easily enable KOR in your profile. Go to the payment details section in your account and activate KOR there. Make sure the change takes effect on the same date your KOR starts with the Belastingdienst.

Once it has been activated, you won’t be able to switch it off yourself. If you need to disable it later, please contact support, and we’ll take care of it for you.

How does substitution work with the KOR?

You can only substitute someone (or the other way around) who meets the same tax conditions as you. This means that if you’re using the KOR, your substitute must also be using the KOR.

I can’t change the KOR setting

You can only enable KOR once, after that any changes go through Support.

Make sure you have a valid VAT ID and that you haven’t applied for a substitute shift or are currently looking for a substitute. If it still doesn’t work, contact support.

Not sure if you can use the KOR? Check with the Belastingdienst.

You can try out one freelance shift through our platform without needing a VAT ID. Enjoyed it and want to keep going? You’ll officially need to become a self-employed entrepreneur and get a VAT ID.

There are two ways to do this: via the OSO form (Opgaaf Startende Onderneming), via the Belastingsdienst (Tax Administration) or by registering with the KvK (Chamber of Commerce).

Option 1: Using the OSO form

If you only plan to work occasionally or aren’t sure how often you’ll work, you can use the OSO form from the Belastingdienst to request a VAT ID. This usually takes 2–3 weeks and is free. You can sign the OSO form online. Read more about it on the website of the Belastingdienst, use a translation tool to translate it to English.

We’re happy to help! If you send your OSO form to us first, we’ll check it before submitting it to the Belastingdienst.

How it works:

1. Request a VAT ID. You can find the form here. If the link doesn’t work, you’re either not logged in or don’t have an account yet.
2. Wait a few days. Within 5 working days, you’ll hear from us whether your form is complete or if anything is missing. If something’s missing, just fix it and send it back.
3. You’ll receive a confirmation in your mail. Your form is all set. We’ll send your application to the Belastingdienst on your behalf. While they process it, you can work up to 3 times.
4. You’ll receive your VAT ID at home. Once the Belastingdienst approves your application, you’ll get a VAT ID and VAT number. Add your VAT ID to your profile and you can take on as many freelance shifts as you want. Woohoo!

If you plan to work freelance shifts regularly, you might need to register with the Chamber of Commerce first. Keep reading before applying via the OSO form.

Option 2: Through the Chamber of Commerce (KvK)

If you’ll working freelance shifts regularly, you might be required to register your business with the KvK.

1. Book an appointment at a KvK office. No slots available? Try another office. You’ll get a KvK number at your appointment.
2. Within 2 weeks, the Belastingdienst will send you a VAT ID and VAT number. Add your VAT ID to your profile, and you can pick up as many freelance shifts as you want.

Registering a with the KvK costs €82.25. Don’t worry, you’ll earn that back in just a few shifts! Plus, these costs are deductible, so you might even get some tax benefits.

Once you’ve added your personal VAT ID, you can apply for shifts and you can get paid. Important! Finqle, can’t process payments if your information is missing or incorrect.

As an entrepreneur, you’ll need to submit a VAT return (also called a turnover tax return) every quarter and pay the VAT. Unless you are registered for the KOR.

During the annual income tax filing period (March 1 to May 1), you report your income over the previous year. As a freelancer, you need to calculate your income yourself. The amount you owe can add up quickly, so keep your records organized and set aside money each month.

Calculate your profit

1. Calculate your income
2. Add up your business expenses

3. Calculate your profit

4. Possible deductions

Declaration

Whether you report your income as winst uit onderneming (profit from business) of resultaat uit overige werkzaamheden (income from other activities) depends on your personal situation. Read more on this on the Belastingdienst website.

Zvw Contribution

On top of your health insurance premium, you also pay an income-based Zvw contribution in the Netherlands. If you’re employed, your employer deducts it automatically, but as a freelancer, you pay it yourself. The tax authorities calculate the amount for you. For 2025, the contribution is 5.26%.

If it still feels confusing, don’t worry, you’re definitely not alone. And if needed, you can always hire an accountant to guide you through it.

Did you already add your VAT ID to your Temper profile, but still see a message saying it hasn’t been entered or that the system isn’t recognizing it? Follow these steps to fix it.

Step 1: Check if the number is correct

When you register as a freelancer, the Belastingdienst (Tax Administration) gives you two different numbers:

• Your VAT tax number (omzetbelastingnummer) is used for your tax returns and communication with the Tax Authority.
• Your VAT ID (btw-identificatienummer) is the one you use for invoicing and to share with clients, that’s the one we need from you.

You can find both numbers in Mijn Belastingdienst Zakelijk. Your VAT ID always starts with NL, followed by 9 digits, the letter B, and then 2 more digits (for example: NL123456789B01).

Step 2: Check if your VAT ID is active

We regularly verify whether your VAT ID is active. It’s possible that the Tax Administration has temporarily deactivated it, for example, if you forgot to declare your taxes.

Log in to Mijn Belastingdienst Zakelijk to make sure your VAT ID is still active. If it’s not, contact the Tax Authority at 0800-0543.

Step 3: Check if your address matches

Make sure the invoice address in your Temper profile matches the address linked to your VAT ID. Also check that the business name in your profile matches the name under which your VAT ID is registered.

If you’ve recently moved, don’t forget to update your billing details in your Temper profile as well.

Step 4: Everything looks correct, now what?

If the number is valid and all details match, try re-entering your VAT ID in your Temper profile, that often solves the issue.

Still have issues or questions?

If your VAT ID is valid but the system still isn’t recognizing it after these checks, contact our support team via live chat. We’re happy to help!

To work freelance shifts, you need to apply for a VAT ID as a freelancer. This allows the tax authorities to track your activities and collect taxes on the work you do.

It is not possible to use a VoF or B.V., because through Temper you work as a self-employed entrepreneur.

Don’t want to register as a freelancer? No problem! You can always work employed shifts. In this case, you work as a temporary employee. You enjoy the same flexibility, but with the security of an employment contract.

As a freelancer or entrepreneur, there’s two important numbers: your KvK number and your VAT ID. But what’s the difference?

KvK number

This is your official registration with the Chamber of Commerce (KvK). Registering here officially starts your business. The KvK will request a VAT ID from the Belastingdienst on your behalf.

VAT ID

You use your VAT ID for all your tax matters, such as invoicing and to declare your taxes. This is the number you include on your invoices so your taxes can be processed correctly. Sometimes, you don't need to register with the KvK to work as a freelancer, for example, if you don't earn above a certain amount per year. In that case, you can apply for a VAT ID directly with the Belastingdienst.

In short: to work as a freelancer, you always need a VAT ID. If you work regularly, you may also need to register with the Kamer van Koophandel.

In your financial overview under Turnover taxes, you’ll see your substitution costs. These are the costs for having someone else cover your freelance shift. Remember, you’ll receive two invoices if you have yourself substituted for a shift.

VAT declaration

The VAT you pay on these costs can be deducted from the VAT you owe to the Tax Authorities, so it’s smart to include them in your VAT return. This is called tax reduction (in Dutch voorbelasting).

Example:

Let’s say you earned a total of €600 in a quarter. You received €126 VAT on that (€600 × 21% = €126). But you had one of your shifts covered by someone else. The substitution cost was €100 excluding VAT. You paid €21 VAT on that (€100 × 21% = €21).

The VAT you pay on business expenses can be deducted from the VAT you owe on your earnings.

When you file your VAT return, you enter this under “voorbelasting”. In this example, the amount you’d end up paying to the tax office is: €126 − €21 = €105.

By including the invoice from your substitute in your VAT return, you make sure you don’t pay too much tax. To make it easier for you, we’ve already included this in your overview.

Don’t have a VAT ID yet? No worries! You can work your first freelance shift without one. It’s a great way to try freelancing and see if it’s for you before officially registering.

First shift

After your first shift, you’ll need to apply for a VAT ID. If you do this through our platform, you can work two more shifts while you wait to receive it from the Belastingdienst (Tax Administration). That means you can work up to three shifts in total without a VAT ID. For these shifts, no VAT will be added.

Check your invoices

If VAT is listed, you’ll need to include it in your VAT return. If there’s no VAT, those shifts are part of your “try out” shifts and you don’t need to declare them.

Important: Even if no VAT was charged, you still need to report the income on your income tax return.

There are other reasons as to why you didn’t receive VAT, read more about those here.

If you requested your VAT ID through us, we’ll send the OSO form to the Belastingdienst (Tax Administration) on your behalf. While you’re waiting, you can work 2 extra shifts.

After that, you’ll need your VAT ID to continue picking up shifts. You should receive it by post from the Belastingdienst within 3 weeks. Got it? Nice! Add it to your profile.

Have you been waiting longer than 3 weeks? Give the Belastingdienst a call at 0800-0543 (free).

Payroll tax credit (loonheffingskorting) is a tax discount that reduces the amount of wage tax you pay, allowing you to keep more of your income. During your annual tax return, the Belastingdienst (Tax Administration) reviews your income and automatically applies the tax credit if you are entitled to it.

This credit is designed to support people with low and middle incomes. The higher your income, the smaller the credit. If you activate the payroll tax credit with your employer, it’s applied directly to your regular pay, so you don’t have to wait for your annual tax return. Read more about it on the website of the Belastingdienst.

The credit doesn’t apply to bonuses or allowances.

One employer

The payroll tax credit can only be applied to one employer at a time. So you will need to decide whether to apply it through Temper or through another employer you may have. To benefit the most right away, it’s recommended to apply the payroll tax credit to the employer where you earn the most.

How to activate the payroll tax credit at Temper

You can easily turn on the payroll tax credit at any time. Go to your profile and switch on the toggle. If you do this before Wednesday, 10 am, the change will take effect for your payment on Friday. Otherwise, from the week after.

You can also switch it off anytime, which you might want to do when you start earning more at another employer.

Haven't switched it on?

No worries! If you don’t activate it, you’re not missing out. When you file your annual income tax return next May for the previous year, you will still get back any tax you overpaid.

Have you recently moved to the Netherlands or left the country? Then you’ll need to file a special tax return for that year called the M form. The “M” stands for migration. With this form, you report your income for the year, splitting it between the time you lived in the Netherlands and the time you lived abroad.

The M form covers all your income, whether that’s from a job in employment or freelance work.

What information do you need to file the M-form?

Because you immigrated to the Netherlands, the Dutch Tax Administration needs specific information about you, and via the M-form, you can give that to them. The M-form is divided into two parts. The first part of the migration tax return is about the period you were a Dutch resident. The second part is about the period you were living as a non-resident in the Netherlands.

How do you file the M-form?

Since June 2021, you can file the M-form online via “Mijn Belastingdienst”, you need to log in using your DigiD or a European-approved login method (eIDAS). Usually, you have to file your income tax return between the 1st of March and 1st of May. However, for the M-form, it works a little bit differently. You will receive a letter from the Dutch Tax Administration stating that you have to file the M-form. In this letter, you can find your deadline.

What about the following years?

Only for the year that you did not live in the Netherlands for the whole year (e.g., because of migration), you have to file the M-form. For the following years, you can file the ordinary Dutch tax return (called the P-form).

Get help from a tax advisor!

The M-form is an extensive Dutch tax return, and it is only available in Dutch. That makes it even more difficult if you’re not familiar with the Dutch language. If you’re not sure about something, you can always reach out to the Belastingdienst or get help from a tax advisor.

After registering as a freelancer, you’ll receive a letter from the Belastingdienst with two different numbers.

Your VAT identification number (VAT ID) is the one you use when communicating with clients. It must be included on invoices, your website, and other business communications.

Your VAT tax number (in Dutch: ‘ob-nummer’) is used only for communication with the Belastingdienst.

Why do I have two numbers?

The VAT ID helps protect the privacy of freelancers because it no longer contains your citizen service number (BSN). Your VAT return number does include your BSN.

Make sure you have a valid VAT ID (and, if applicable KvK number) registered in your name. Finqle, cannot process your invoices or payments if this information is missing or incorrect.

You’ll find your VAT ID in the letter from the Belastingdienst (Tax Administration) after your business is officially registered. Have you lost the letter? No worries, you can always check your VAT ID in Mijn Belastingdienst Zakelijk.

The taxes you need to pay depend on the type of shift you work: employed or freelance. There are two types of taxes you may need to deal with.

Income tax

Income tax applies to both employed and freelance shifts. You file your income tax return once a year.

• Employed shift: Temper withholds and pays your income tax on your behalf. Use your annual statement from your financial overview when filing your tax return.
• Freelance shift: You are responsible for paying your own income tax. It's a good idea to set aside part of your earnings throughout the year so you're prepared when it's time to file.

VAT return

VAT returns only apply to freelance shifts, unless you are enrolled in the Small Businesses Scheme (KOR). If you use the KOR, you do not need to file VAT returns.

VAT returns are filed every quarter. The deadlines are:

• 30 April
• 31 July
• 31 October
• 31 January

Tip: download the app Btw-Alert offered by the Belastingdienst and always receive a reminder when you have to declare your VAT.

Absolutely! Your VAT ID is your personal number and isn’t tied to our platform. So even if you applied for your VAT ID through us, you can use the same number for freelance jobs outside the platform.

Business registration

Just make sure your business description stays up to date. Planning to work in a new field, like hospitality? Make sure to notify the Belastingdienst (Tax Administration) and, if necessary, the Kamer van Koophandel (Chamber of Commerce). You can find more information on the website of the Belastingdienst. Their website is available in Dutch, you can use a translation tool to translate it.

It’s actually pretty simple: the Belastingdienst (Tax Administration) want to know how much you earned as a freelancer and how much VAT you collected on those earnings. You can then deduct the VAT you've already paid on your business expenses (incoming invoices).

Step 1: Download your invoices

Download all available invoices from your Financial overview that fall within the quarter you're filing for. Invoices must be included in your VAT return even if you haven't received payment for them yet. The Belastingdienst uses the invoice date, not the payment date.

Go to Financial Overview → Invoices and download both your:

• Sales invoices (M)
• Purchase invoices (F)
• Invoices from substitutes

Step 2: Calculate your income and collected VAT

You need to know:

• Your total income excluding VAT
• The total VAT you've received

Gather all your sales invoices (M). If VAT was charged on an invoice, you'll include it in your VAT return. Some invoices may show 0% VAT or reverse-charged VAT. These invoices should also be included in your VAT return, but declared separately in rubriek 1e.

For each invoice, note down:

• The amount excluding VAT (grondslag on invoice)
• The VAT amount

Substitution invoices: Make sure to include invoices for substitution shifts. If someone covered a shift for you through a substitution, you'll see two invoices in your Financial Overview:

• An invoice from you to the client (this counts as income and should be included in Step 2)
• An invoice from the substitute to you (this counts as an expense and should be included in Step 3)

Step 3: Calculate your expenses and paid VAT

You now need to know:

• Your total expenses excluding VAT
• The VAT you've paid on those expenses

Gather all your invoices from other flex workers for substitution shifts and purchase invoices (costs for DirectPay).

For each invoice, note down:

• The amount excluding VAT (grondslag on invoice)
• The VAT amount

Add everything together to calculate your total expenses excluding VAT and total expenses including VAT.

Step 4: Submit your VAT return

Once you've collected all the necessary amounts, you're ready to submit your VAT return. Follow the VAT return instructions provided by the Belastingdienst.

Each year, you need to report your income to the Dutch Tax Administration (Belastingdienst). This includes both your earnings for employed and freelance shifts.

Did you do both? No problem! You simply report them as different types of income in the same tax return.

Read more about this below.

If you’re a self-employed professional and have a VAT ID, you must submit a VAT return four times a year. The only exception is if you’re using the Small Business Scheme (KOR). In that case, you don’t charge VAT on your invoices and you’re not required to file a VAT return.

Be aware that even during periods that you haven’t worked, but did have an active VAT ID, you still have to submit a VAT return. You declare 0 income in that case. But since you haven’t earned any income through your Temper account, we unfortunately can’t assist you with the 0 return.

Know how much you’ve earned

1. Go to your financial overview.
2. Go to “turnover tax” and find an overview per quarter of what you have earned and spend.
3. Now gather your own administration and verify the data. It’s important to check this, you are responsible for your VAT return. Read exactly how to determine your income and expenses here.
4. Everything correct? You can start declaring your VAT. Indicate whether you have worked only via Temper or also done other freelance work.

Mijn Belastingdienst Zakelijk

In Mijn Belastingdienst Zakelijk, the online tax portal of the Belastingdienst (Tax Administration), you submit your VAT return using the information you collected earlier. This website is currently available only in Dutch. Our tip: use Google Translate plug-in to translate the whole site.

Step 1

1. At the introduction ‘Hebt u dit tijdvak iets aan te geven? (Do you have anything to declare during this period?)’ you fill in: ‘ja (yes)’. If you haven’t worked in the last quarter as a freelancer, you fill in ‘nee (no)’.
2. Fill in the first name and family name of the contact person for this tax return. This could be your accountant. If you don’t have an accountant, fill in your own name. (Never fill in Temper)

Step 2

Go to column 1: ‘Prestaties Binnenland (Performance in the Netherlands)’. At question 1a you should fill in the revenue and VAT (of the revenue) you have calculated. This means the total you received excluding VAT and the VAT you received. If you worked for a client where the VAT was reverse charged, report that income under section 1e of your VAT return.

You can leave the other fields empty if they aren’t applicable to you.

Step 3

Column 'Buitenland' (Abroad) is often not applicable to you if you only worked as a freelancer via our platform. In that case, you can leave the fields empty and continue by clicking on 'akkoord'.

Step 4

The last step is column 5: 'Voorbelasting' (Input tax).

1. Question 5a is automatically filled in based on your answers in column 1.
2. At question 5b ‘voorbelasting' (input tax) you should fill in the amount you calculated on the basis of your calculation and other costs for your business. Input tax is the amount of VAT you paid over your costs. The amount you see in your financial overview is the VAT you have paid on the factoring costs and substitution costs. Have you also had other expenses for your business? Calculate or check the VAT on these and add it to the input tax already calculated.

Step 5

Check if your overview with all the amounts is correct. Then save and sign via 'opslaan en naar ondertekenen'. Fulfil your declaration by following the steps on the website of the government.

Great job! You’ve now submitted your VAT return. The Belastingdienst will immediately inform you how much you owe.

Can't figure it out, or is your VAT return a bit on the difficult side? We recommend hiring an accountant.

You can work one freelance shift to try out the platform. After that you really need a valid VAT ID.

Send to your home address

Once the Belastingdienst has approved your form, you’ll receive your VAT ID and ob-number by post. Add your VAT ID to your profile to start picking up unlimited freelance shifts.

There is no limit on how many employed shifts you can do.

What if I haven’t heard anything from the Belastingdienst

If it’s been more than 3 weeks since we sent your form and you still haven’t heard back, contact the Belastingdienst at 0800 - 0543 (free of charge) to check the status of your application.

If you didn’t know you could use the payroll tax credit (loonheffingskorting) and have already worked employed shifts and received pay slips, we can’t change those pay slips retroactively. But don’t stress: if the credit wasn’t activated, you can get the extra tax you paid back.

Annual tax return

During your annual tax return, the Belastingdienst (Tax Administration) calculates your total income and determines how much income tax you should have paid. If it turns out that more tax was withheld from your wages than necessary, you will receive a refund for the difference.

If you file a VAT turnover tax return but don’t pay on time, the Belastingdienst (Tax Administration) can issue a late-payment fine.

Was your previous payment complete and on time? Then the Belastingdienst usually applies a 7-day grace period. If you pay within that extra week, you can often avoid a fine, although this is a courtesy, not a guaranteed right.

You can find more information on the page of the Belastingdienst.

You can easily turn on the payroll tax credit for employed shifts at any time. Here’s how:

1. Go to your profile
2. Find Payroll tax credit in the list
3. Switch it on

That’s it! If you change it before Wednesday 10 am, the change will take effect for your next payment on Friday. Otherwise from the week after.

You can also easily turn it off anytime, for example if you start earning more somewhere else.

You can only apply the tax credit at one employer and it’s up to you whether you want to apply this to your income from Temper. Not sure? Check out this article to help you decide.