ZZP Bookkeeping: The Complete Guide for 2026

As a self-employed professional (ZZP'er) in the Netherlands, you are legally required to maintain an administration. But good bookkeeping goes much further than just complying with the law. It gives you insight into your financial health, helps you save on taxes, and ensures you get paid on time. Many starting freelancers underestimate the importance of structured administration. They store receipts in a shoebox, forget to send invoices, and only take action when the tax return deadline approaches. The result? Missed deductions, fines from the tax authorities, and unnecessarily high tax assessments. In this guide, we take you step by step through everything you need to know about your bookkeeping as a ZZP'er in 2026. From basic obligations to smart tips that can save you hundreds to thousands of euros per year.

The Dutch Tax Authority (Belastingdienst) expects you to maintain a proper administration as an entrepreneur. This concretely means you must track: **Income and expenses** - Every invoice you send and every business expense must be recorded. Always keep the original receipt or digital invoice. **VAT administration** - If you are VAT-liable (most ZZP'ers are), you must track how much VAT you charge clients and how much VAT you pay on business purchases. **Bank statements** - Preferably use a business bank account. This keeps your administration clearer and prevents mixing private and business transactions. **Quotes and contracts** - Keep all agreements you make with clients and suppliers. **Mileage log** - If you drive for business and want to deduct actual costs (instead of EUR 0.23 per km), you must maintain a complete mileage log. The retention period for your administration is **7 years**. For real estate-related documents, a 10-year period applies.

As a ZZP'er you are entitled to several tax benefits that can significantly reduce your taxable profit. These are the most important deductions for 2026: **Self-employed deduction** - In 2026, the self-employed deduction is EUR 2,470. You must spend at least 1,225 hours per year on your business (the hours criterion). **Starter's deduction** - Just started as a ZZP'er? You receive an additional deduction of EUR 2,123 on top of the self-employed deduction for the first 3 years (out of the past 5). **Small-scale investment deduction (KIA)** - Investing in business assets (laptop, tools, inventory) between EUR 2,801 and EUR 387,580? You can deduct a percentage of the investment. **Business costs** - All expenses for your business are deductible: office costs, software subscriptions, telephone, internet, professional literature, courses and training. **Travel costs** - Business kilometres can be deducted at EUR 0.23 per km (or actual costs with mileage log). **Home office** - Using a workspace at home? Under certain conditions, you can deduct part of your housing costs. **SME profit exemption** - After all deductions, your profit is further reduced by 13.31% (2026). You receive this exemption automatically, regardless of hours worked.

Most ZZP'ers file quarterly VAT returns with the Dutch Tax Authority. This means you report 4 times per year the VAT you invoiced (to be paid) and the VAT you paid on business purchases (to be reclaimed). **VAT return deadlines 2026:** - Q1 (January-March): by 30 April 2026 - Q2 (April-June): by 31 July 2026 - Q3 (July-September): by 31 October 2026 - Q4 (October-December): by 31 January 2027 **Small Entrepreneurs Scheme (KOR)** - Expecting less than EUR 20,000 turnover per year? You can opt for the KOR. You won't charge VAT, don't need to file VAT returns, but also cannot reclaim VAT on purchases. **Tip:** Use accounting software with bank integration. Transactions are automatically imported and you only need to categorise them. The VAT return is then ready in minutes.

One of the most frequently asked questions we get is: "Can't I just do my bookkeeping myself?" The honest answer: it depends on your situation. **Doing it yourself is suitable if:** - You have simple administration (fewer than 50 invoices per quarter) - You have an affinity with numbers and administration - You have time and want to invest in keeping records - You are willing to study tax regulations **Outsourcing is smarter if:** - You have more than 100 bookings per quarter - You prefer spending time on assignments and clients - Your situation becomes more complex - You want to be sure you don't miss any deductions - You don't want the stress around deadlines **The cost of outsourcing:** A bookkeeper for ZZP'ers costs on average EUR 75 to EUR 150 per month, including VAT returns and income tax. At Zandwijken, our ZZP packages start from EUR 75 per month, all inclusive. **What does it deliver?** Our experience is that ZZP'ers who outsource their bookkeeping use on average EUR 500 to EUR 1,500 more in deductions per year. Add the time savings (average 5-8 hours per month) and the investment pays for itself many times over.

Whether you do your own bookkeeping or work with an accountant, good software is indispensable. These are the most commonly used packages in the Netherlands: **Exact Online** - The most used accounting software in the Netherlands. Extensive functionality, suitable for growth. At Zandwijken we work with Exact Online for all our clients. **Moneybird** - User-friendly and affordable. Popular among starting ZZP'ers. **e-Boekhouden** - Affordable basic package. Less extensive but sufficient for simple administrations. **Yuki** - Strong in automation and document processing. **What to look for when choosing?** - Bank integration (saves enormous time) - Ability to give your accountant access - Receipt scanning via mobile app - Automatic VAT calculation - Reports and dashboards for insight

In our practice, we see the same mistakes recurring among freelancers: **1. No business bank account** - Mixing private and business on one account makes your administration chaos. Open a business account. **2. Not keeping receipts** - Scan receipts immediately with your phone. 5 seconds of work, thousands of euros in value. **3. Not tracking the hours criterion** - The self-employed deduction requires 1,225 hours per year. Keep a simple hour registration. **4. Invoicing too late** - Invoice immediately after delivery. **5. Missing VAT deadlines** - A late VAT return immediately results in a EUR 68 penalty. **6. Not knowing tax regulations** - Tax rules change annually. Many ZZP'ers miss deductions they are entitled to.

Want to get started right away? Follow these steps: **Step 1: Open a business bank account** **Step 2: Choose your accounting software** **Step 3: Connect your bank account** **Step 4: Set up your invoice template** **Step 5: Schedule your deadlines** **Step 6: Create a weekly routine** (15 minutes per week) **Step 7: Evaluate quarterly**

At Administratiekantoor Zandwijken in Aalsmeer, we help freelancers with their bookkeeping every day. From starting freelancers to established self-employed professionals. Our approach is simple: you get 1 fixed contact person, a fixed monthly price with no surprises, and you can manage everything online via app and browser. **What do you get with our ZZP package (from EUR 75/month)?** - Complete bookkeeping - Quarterly VAT returns - Income tax return - Bank integration and online bookkeeping via app - Personal contact person Curious if outsourcing is right for you? Schedule a free introductory meeting and we'll review your situation together.