In the Netherlands, the same criteria apply to the obligation to register with the Chamber of Commerce and to turnover tax (VAT):
Goods or services are supplied.
The entrepreneur asks for more than a symbolic fee for the goods or services.
The entrepreneur participates in normal economic traffic and does so regularly (sustainability).
There is an organisation of labour and capital.
There is more than one client/customer (independence).
The entrepreneur has the freedom to perform the work at his own discretion.
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