Netherlands Digital Platform Economy Guide

Platform Worker Classification — The Deliveroo Case

• Deliveroo Supreme Court ruling (24 March 2023): The Hoge Raad (Dutch Supreme Court) ruled that Deliveroo delivery riders were employees (werknemers) under Dutch law, not self-employed contractors. The court applied the multi-factor test: (a) the nature and duration of the work (continuous, not project-based), (b) the rider's integration into the organisation (Deliveroo's branding, app, customer interaction), (c) the rider's freedom to organise work (limited — shifts, acceptance rate requirements), (d) the rider's entrepreneurial risk (low — no material investment, no profit/loss risk), and (e) the rider's ability to work for others (theoretically possible but practically limited by the shift system). The ruling applies to all platform workers in analogous situations — the key test is whether the platform exercises gezag (authority) over the worker.
• Impact on other platforms: The Deliveroo ruling has been applied to: (a) Uber Eats — drivers have been reclassified as employees in multiple cases (the Amsterdam court applied the Deliveroo test in 2024), (b) Uber taxi drivers — the Amsterdam court ruled in 2024 that Uber taxi drivers were employees (gezag exercised through the Uber app — pricing, routing, acceptance rate), (c) Temper workers — the Temper model (workers choose shifts from multiple companies) is closer to genuine self-employment because the worker works for multiple principals. However, the Belastingdienst has not issued specific guidance for Temper — case-by-case analysis applies.
• Practical consequences: Platforms that misclassify workers as ZZP (zelfstandigen) face: (a) back assessments for loonheffingen up to 5 years, (b) social security contributions (WW, WIA, ZW) for the misclassified period, (c) the 25% vergrijpboete (intentional penalty) if the misclassification was intentional, (d) claims from workers for employee benefits (holiday pay, sick pay, pension contributions), and (e) potential collective actions by trade unions (FNV). Many platforms have shifted to using payroll companies or employer-of-record (EOR) arrangements to mitigate the risk.

VAT Platform Rules — Deemed Supplier (Art. 14a Wet OB)

• The deemed supplier regime: Under the EU e-commerce VAT package (implemented in Dutch law as art. 14a Wet OB from 1 July 2021), digital platforms that facilitate certain supplies are deemed to be the supplier (deemed supplier — geacht leverancier te zijn) for VAT purposes. The rules apply to: (a) accommodation (short-term rental of accommodation — Airbnb, Booking.com, Expedia) — the platform is the deemed supplier if it facilitates the supply between the host and the guest, (b) transport (passenger transport — Uber, Bolt, Lyft) — the platform is the deemed supplier of the transport service, and (c) goods (cross-border sales by non-EU sellers to EU consumers, and all sales by EU sellers facilitated through an electronic interface) — the platform is the deemed supplier for B2C supplies where the underlying seller is not established in the EU (for non-EU sellers) or for all cross-border B2C supplies (for EU sellers).
• VAT registration and OSS: Platforms that are deemed suppliers must register for VAT in the Netherlands (or use the OSS — One-Stop Shop) and charge VAT on the underlying supply. For accommodation: the platform charges 9% VAT (the reduced rate applies) or the standard 21% for certain services. For transport: 21% VAT (or 0% for international transport). The platform must issue VAT invoices to the end customer. The underlying supplier (the host, the driver) does not need to charge VAT to the platform — the platform is the deemed supplier.

Sharing Economy — Specific Tax Rules

• Airbnb — toeristenbelasting and income tax: Airbnb hosts must pay toeristenbelasting (tourist tax) to the municipality. The host must register with the municipality and obtain a permit (if required — Amsterdam requires hosts to register and limits rentals to 30 nights per year for entire-home rentals). For income tax: hosting income is box 1 (resultaat uit overige werkzaamheden) if the host actively manages listings and provides services (breakfast, cleaning). Passive rental income (receiving income from a property managed by a third party) is box 3 (wealth tax — the property is included in box 3 at WOZ value). The Airbnb platform reports host income to the Belastingdienst under the DAC7 rules (see below).
• Uber — VAT and income tax for drivers: Uber drivers are subject to the deemed supplier rules (Uber is the deemed supplier of transport VAT). The driver's income from Uber is box 1 business income (winst uit onderneming) if the driver is classified as a ZZP (self-employed). Costs deductible: vehicle costs (fuel, maintenance, insurance, depreciation, leasing), phone costs, platform commission, parking and tolls. The driver must charge 21% VAT if the Uber BV-to-driver model applies (but under the deemed supplier regime, Uber charges the customer and remits VAT — the driver's net fee is paid without VAT).

DAC7 — Platform Reporting Obligations

• Scope: The EU DAC7 Directive (implemented in Dutch law from 1 January 2023) requires platform operators (platformexploitanten) to report information on sellers who use the platform to provide services, rent real estate, sell goods, or rent any means of transport. The reporting obligation applies to: (a) platforms that facilitate relevant activities (accommodation, transport, personal services, goods, vehicle rental), (b) platforms that are resident in the Netherlands, incorporated under Dutch law, or have a PE in the Netherlands, and (c) platforms that facilitate cross-border activities (the seller is resident in a different EU country from the platform).
• Data reported: Plafrms must report annually (by 31 January for the preceding year) to the Belastingdienst: (a) seller identity (name, address, BSN/TIN — tax identification number, VAT number), (b) total consideration paid or credited to the seller during the year, (c) number of relevant activities (number of transactions, days rented, etc.), (d) any fees, commissions, or taxes withheld or charged by the platform, and (e) the seller's bank account details. The Belastingdienst exchanges this data automatically with other EU tax authorities under the DAC.
• Due diligence: Platform operators must perform due diligence (zorgvuldigheidsplicht) on sellers — verify their identity, tax identification number, and EU VAT status. The due diligence must be completed before the seller is allowed to use the platform (for new sellers) or by 31 December of the reporting year (for existing sellers). Failure to perform due diligence can result in a penalty of up to €5,000 per seller.

Dutch Platform Register (Nationaal Platformregister)

• Platformregister: The nationaal platformregister is maintained by the Ministerie van Sociale Zaken en Werkgelegenheid (SZW) — it registers all digital labour platforms operating in the Netherlands. Registration is mandatory. The register contains: platform name, legal form, registered address, VAT number, KvK number, number of active workers, and the platform's worker classification policy (employee or self-employed). The register is used by: (a) the Belastingdienst for DAC7 enforcement, (b) the SZW-inspectie for labour law enforcement, (c) the UWV for unemployment benefit verification, and (d) trade unions for organising platform workers.
• Platform regulation (Wet platformwerk — proposed): The Dutch government has proposed the Wet platformwerk (Platform Work Act), which would: (a) create a legal presumption of employment for platform workers with low autonomy (a rebuttable presumption that the platform worker is an employee, reversing the burden of proof), (b) require platforms to provide transparent information about algorithms and worker ratings, (c) establish minimum earnings and working time protections for platform workers, and (d) require platforms to contribute to social security funds for platform workers. The law is expected to enter into force in 2027. The EU Platform Work Directive (to be implemented by member states by 2026) will set a minimum EU standard.

For platform worker classification and the ZZP DBA assessment, see our Payroll Tax Guide →. For VAT on platform supplies and the OSS, see our VAT/BTW Guide →. For reporting obligations under DAC7, see the Belastingdienst DAC7 portal.