HomepageStep-by-step guide for starting up as a self-employed entrepreneur in the health care sector
If you intend to start up as a self-employed entrepreneur in the Dutch health care sector, you must contend with various government rules and regulations. You can use this step-by-step guide to quickly determine which obligations you must fulfil. This guide covers rules for self-employed health care practitioners in the homecare sector and for health care practitioners who set up their own practice, such as dentists and physiotherapists.
The plan is merely a guideline. Several steps can be carried out at the same time. Depending on your specific health care profession, you may also be subject to other obligations.
Step-by-step guide
1. Enter your business in the Trade Register
New businesses must be entered in the Trade Register kept by the Chamber of Commerce. The Chamber of Commerce will pass on your details to the Tax and Customs Administration. You do not need to register separately with the Tax and Customs Administration.
2. Apply for a Declaration of Independent Contractor Status (VAR)
A Declaration of Independent Contractor Status (VAR) will enable you to demonstrate to customers that you are an entrepreneur and that they therefore do not have to pay contributions or payroll taxes.
3. Be entered in the BIG Register
You must be entered in the BIG register to be allowed to practice certain health care professions as a self-employed entrepreneur. You are not allowed to use the legally protected professional title until you are in this register.
4. Sell your services via an accredited organisation
As a self-employed worker without employees, you are only allowed to sell insured health care services through an organisation that is accredited under the Care Institutions (Accreditation) Act.
5. Set your rates
The Dutch Health Care Authority sets maximum rates for certain independent health care professions. Many health care services are exempt from VAT.
6. Draw up general terms and conditions
General terms and conditions include rules about payment, delivery times, guarantees and disputes. You can use the specimen terms and conditions drawn up by the Chamber of Commerce (KvK).
7. Take out the necessary insurance
You are obliged to take out health insurance in the Netherlands. You also have the option of taking out insurance against a number of other risks (including business risks).
8. Report a home business
If you plan to run a business from your home, you are normally obliged to report this plan to your local municipality. You must also bear in mind various tax issues.
9. Create a patient file
Health care practitioners are required to keep records for each patient. These records contain various details including the patient’s health and the treatment prescribed by the health care practitioner.
