What is KvK (Kamer van Koophandel)?
The Kamer van Koophandel (KvK) is the Dutch Chamber of Commerce, which maintains the Handelsregister (commercial register). Every business in the Netherlands must register with the KvK within one week of starting operations. The KvK issues an 8-digit KvK number, which is the primary commercial identifier for the business.
Current Rate (Registration is ongoing; annual accounts deposited annually)
N/A (registration body, not a tax)
Example
A new BV registers with the KvK immediately after notarial formation. It receives KvK number 87654321. This number appears on all invoices, contracts, and correspondence. Annual accounts are deposited at the KvK within 12 months of the year-end.
How KvK (Kamer van Koophandel) works in Netherlands
The KvK (Kamer van Koophandel) is not just a registration office. It is the backbone of Dutch commercial transparency, operating the publicly searchable Handelsregister which contains information on every registered business in the Netherlands.
**What is registered at the KvK**
Upon registration, the KvK records: company name and trade names, legal form (BV, NV, eenmanszaak, VOF, etc.), registered address, directors and their powers (beperkt or onbeperkt), main activities (using SBI codes), shareholders (for BVs, only if they have direct management control or are the ultimate beneficial owner), date of incorporation, and the notarial deed for BVs.
**The KvK number**
The KvK number is an 8-digit number assigned at registration (e.g., 12345678). It must appear on all commercial correspondence, invoices, quotations, and the company website. It is the primary identifier in the Dutch commercial ecosystem, used by banks, suppliers, and the Belastingdienst to verify a business's existence and details.
**RSIN number**
BVs and other legal entities also receive an RSIN (Rechtspersonen en Samenwerkingsverbanden Informatienummer), a 9-digit number used in tax correspondence with the Belastingdienst. Unlike the KvK number, the RSIN is the fiscal entity identifier. The BTW-id is derived from the RSIN.
**Annual accounts at KvK**
All BVs must deposit their annual accounts (jaarrekening) at the KvK within 12 months of the financial year-end. Small companies (micro and klein) can file abbreviated accounts (beperkte jaarrekening), protecting sensitive financial information from public view. The hard legal deadline is 13 months after year-end (12 + 1 month tolerance), but late filing is a legal risk. Accounts are inspected by the Dutch Public Prosecution Service for late filing.
**UBO register**
The KvK also maintains the UBO register (Ultimate Beneficial Owner register) as required by the EU Anti-Money Laundering Directive. Every BV must register individuals who ultimately own or control more than 25% of the company. The UBO register is partially accessible to the public.
**Costs**
KvK registration currently involves a one-time registration fee. Annual accounts filing has no KvK fee for most small businesses. Changes to company details (address, directors, articles) can be updated via the KvK portal (Mijn KvK) at low or no cost for minor changes, or via notarial deed for changes to the statuten.
Related terms
A Besloten Vennootschap (BV) is a Dutch private limited company, the most common corporate structure for entrepreneurs, SMEs, and foreign investors setting up in the Netherlands. Since the 2012 Flex-BV law, minimum share capital is EUR 0.01. The BV is a separate legal entity; its shareholders have limited liability. Shares are not publicly tradeable.
BTW is Dutch VAT (Value Added Tax). The standard rate is 21%, the reduced rate is 9% (food, books, medicines, passenger transport), and 0% applies to exports. Businesses under EUR 20,000 annual turnover can use the KOR small-business exemption. Most businesses file quarterly BTW returns via the Belastingdienst portal.
Vennootschapsbelasting (VPB) is Dutch corporate income tax. The rate is 19% on the first EUR 200,000 of taxable profit and 25.8% above that threshold. BVs, NVs, and most other Dutch legal entities are subject to VPB. The annual return (aangifte vpb) is filed with the Belastingdienst within 5 months of the financial year-end.
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