Many creators start making content as a hobby, and then suddenly receive money or products for it. That raises the question: do I need to charge VAT? This article explains the basics. It's general information, not tax advice.
When are you a VAT entrepreneur?
For VAT, the Dutch Tax Administration looks at what you do, not at what you call it. You're generally a VAT entrepreneur if you independently and regularly make content in exchange for payment. You can be a VAT entrepreneur without being registered with the Chamber of Commerce (KvK), because those are two separate things. Creating content now and then without receiving anything in return generally doesn't count.
Products count as payment too
Do you receive a product in exchange for content? For VAT, that's seen as payment in kind (barter). The value of the product counts as turnover, just like a payment in money. Keep track of the value of the products you receive.
The small business scheme (KOR)
If your turnover stays below a set annual limit (€20,000 in 2026), you can apply for the small business scheme (kleineondernemersregeling, KOR). You then don't charge VAT and don't need to file VAT returns. Note that you have to register for the KOR yourself with the Dutch Tax Administration: it isn't applied automatically. While you're using the KOR, you also can't reclaim VAT on your business purchases, such as equipment. Check the current conditions on the Dutch Tax Administration's website.
Working with brands abroad
Different rules can apply to brands based outside the Netherlands. For businesses in another EU country, the VAT is often reverse-charged, which means the brand pays the VAT instead of you. For brands outside the EU, other rules apply. Ask for advice if you work with foreign brands regularly.
VAT is not the same as income tax
Even if you don't need to charge VAT, you may still owe income tax on what you earn, including the value of products you receive. These are two separate obligations.
Tips
- Keep records. Note every collaboration, including what you received and the value of products.
- Set money aside. Put part of your income aside for taxes, so you're not caught off guard.
- Ask for advice. When in doubt, contact the Dutch Tax Administration or an accountant. It's better to sort this out properly from the start.
Not based in the Netherlands?
The information in this article applies to the Netherlands. Other countries, such as Belgium, have their own rules and limits. Check with the tax authority in your own country.
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