Starting
eHerkenning: do you need it?
With a sole proprietorship, usually not. With a vof, BV or another legal form, yes — and a foreign business without a KvK number has a route of its own.
In short
eHerkenning is the login a business uses with the Dutch government, comparable to DigiD but for companies. A sole proprietor or freelancer doesn't need it for the Dutch tax office (Belastingdienst): on Mijn Belastingdienst Zakelijk you choose 'Inloggen als eenmanszaak' (log in as a sole proprietorship) and log in with DigiD or, if you prefer, eHerkenning; if you live in another EEA country and have a BSN, European login works too. A BV, vof, cv, nv or maatschap needs eHerkenning to log in to Mijn Belastingdienst Zakelijk itself, at assurance level EH3 or higher. You apply with a supplier recognised by the Dutch government; the price differs by supplier, type and level, and the supplier checks your application before you get it. If your business is not in the KvK trade register, for example because it is based abroad, you apply for eHerkenning with your registration number at the Dutch Belastingdienst.
The essentials
- What it is
- A business login for the Dutch government: like DigiD, but for companies.
- Sole proprietor or freelancer
- Not required by the Dutch Belastingdienst: DigiD is enough. If you live in another EEA country and have a BSN, European login works too. eHerkenning is also allowed.
- BV, vof, cv, nv, maatschap
- Required for Mijn Belastingdienst Zakelijk, at level EH3 or higher.
- Applying
- With a supplier recognised by the Dutch government, with your ID and, if your business is in the KvK trade register, a KvK extract.
- Time and price
- The supplier checks your application, so you don't get it straight away. The price differs by supplier, type and level.
Three kinds of eHerkenning for the Dutch tax office
As the Dutch Belastingdienst describes them. All three are at least level EH3.
| Regular eHerkenning EH3 | Works with several government organisations; you need a KvK number |
|---|---|
| The Belastingdienst's own EH3 | Works only with the Dutch Belastingdienst; you need a KvK number |
| eHerkenning without a KvK number | If your business is not in the KvK trade register, for example as a foreign business; you apply with your registration number at the Dutch Belastingdienst |
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When a freelancer needs eHerkenning
For the Dutch tax office, hardly ever. Since 6 August 2026 the login screen of Mijn Belastingdienst Zakelijk first asks for your legal form. With a sole proprietorship you choose 'Inloggen als eenmanszaak' and then DigiD or eHerkenning. European login is a recognised login from another EEA country, at level Substantial or higher; you need a BSN for it.
If you have a business with another legal form next to your sole proprietorship, such as a vof or a BV, you log in for that business with eHerkenning. Other government organisations may also ask for eHerkenning; they decide which level.
How do you log in to Mijn Belastingdienst Zakelijk?
- You want to log in to Mijn Belastingdienst Zakelijk → Is it a sole proprietorship?
- Is it a sole proprietorship? — yes → DigiD or eHerkenning (with a BSN, also European login)
- Is it a sole proprietorship? — no → Is the business in the KvK trade register?
- Is the business in the KvK trade register? — yes → eHerkenning EH3, applied for with your KvK number
- Is the business in the KvK trade register? — no → eHerkenning without a KvK number, with your registration number
How to apply for eHerkenning
Only suppliers recognised by the Dutch government may provide eHerkenning; the list is on eherkenning.nl. For regular eHerkenning your business must be in the KvK trade register, and you need a KvK extract plus your ID.
The supplier checks your application, so you don't get it straight away. The price also differs by supplier, type and level. If more people work for your business, each gets their own eHerkenning, and the administrator grants authorisations per service.
If an accountant files your return
Never hand your login to anyone. As a sole proprietor or freelancer you authorise someone with DigiD Machtigen to handle your tax affairs; if your accountant files your return, they arrange that DigiD authorisation. For a vof or BV this is done with a chain authorisation (ketenmachtiging) through eHerkenning. If your accountant files with their own accounting software, you don't need a login yourself.
What the software does for you
You don't need DigiD or eHerkenning for booxx: you create your account with your email address, and you can try it free for 90 days without a payment method. You get your VAT return ready to file in the software, in Polish, Hungarian, Romanian, English or Dutch.
You file it yourself in Mijn Belastingdienst Zakelijk: with DigiD as a sole proprietorship, with eHerkenning as a vof or BV. If your accountant helps, invite them in the software with the Bookkeeper role; that costs nothing extra.
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Updated October 2, 2026. General explanation of the Dutch rules, not tax advice — for your own situation, decide together with your accountant or the Dutch Tax Administration.
Frequently asked questions
Do I need eHerkenning as a freelancer?
Not for the Dutch Belastingdienst: with a sole proprietorship you log in to Mijn Belastingdienst Zakelijk with DigiD (or, with a BSN from another EEA country, European login). eHerkenning is allowed but not required. If you also have a vof, BV or another legal form, you do need eHerkenning to log in for that business yourself, at level EH3 or higher.
Which eHerkenning level do I need for the Dutch tax office?
At least EH3. There is a regular EH3, which you also use with other government organisations, and an EH3 that works only with the Dutch Belastingdienst. Both require a KvK number.
What does eHerkenning cost?
It differs by supplier, by type of login and by assurance level; there is no fixed price. The recognised suppliers are listed on eherkenning.nl. For the special Belastingdienst EH3 and for eHerkenning without a KvK number there is a compensation scheme through RVO; it is closed for 2026 and reopens once in 2027. Not for sole proprietorships.
Can I apply for eHerkenning without a KvK number?
Yes, if you cannot or need not register with the KvK, for example as a foreign business. You then apply for eHerkenning without a KvK number using your registration number: the first 9 digits of your VAT number (before the B), or the number in your letter from the Dutch Belastingdienst. If you don't have a registration number yet, first register your business with the Dutch Belastingdienst.
How long does it take to get eHerkenning?
It differs by supplier. The supplier checks your details, including in the KvK trade register, so you don't get it straight away.