In short
- You register with the KvK if you sell independently, aim to make a profit and regularly have customers outside your family and friends.
- There is no fixed amount below which selling is always a hobby.
- If your turnover stays under € 20,000 per year, you can use the KOR scheme and sell without VAT.
- Marktplaats, Etsy and Vinted report sellers with 30 or more sales or more than € 2,000 in revenue per year.
Hobby or business? The KvK's three questions
The KvK (Kamer van Koophandel, the Dutch Chamber of Commerce, where businesses register) looks at the overall picture, not at a fixed amount. You are probably a business if all three of these apply:
- You sell products or services independently, not as an employee.
- You charge a price that earns you money. If you only charge back your filament and electricity, you make no profit.
- You regularly sell to people other than family or friends. An occasional print for a neighbour is different from weekly orders from strangers.
| Situation | Probably |
|---|---|
| You occasionally print a part for friends and ask € 2 for the filament. | Hobby |
| You sell 20 plant pots a month on Etsy with a 50% margin. | Business: register with the KvK |
Registering costs a small one-off fee and can be done online. The KvK has an explanation with examples (in Dutch).
VAT: the small business scheme (KOR)
BTW is the Dutch VAT. With the KOR (kleineondernemersregeling, the small business scheme) you do not charge VAT as long as your turnover in the Netherlands stays under € 20,000 per year, both this year and last year.
- You charge your customers no VAT and you do not file VAT returns.
- You cannot reclaim the VAT on purchases such as a printer or filament.
- Since 2025 you are no longer tied to the KOR for at least three years.
- Register at least four weeks in advance via Mijn Belastingdienst Zakelijk (the Dutch Tax Administration's business portal).
On your invoices you then state, in Dutch: "Factuur vrijgesteld van OB o.g.v. artikel 25 Wet OB" (invoice exempt from VAT under article 25 of the Dutch VAT Act).
Income tax
You declare your profit in your income tax return. If you are a business, it counts as business profit: you can deduct costs such as filament, electricity and depreciation of your printer, and you may qualify for the ondernemersaftrek (entrepreneur's deduction).
If you earn money but are not a business, it usually counts as "resultaat uit overige werkzaamheden" (income from other activities). You can still deduct your costs.
Selling via Marktplaats, Etsy or Vinted
Under the European DAC7 rules, platforms such as Marktplaats (the Dutch eBay), Etsy and Vinted report sellers to the Belastingdienst (the Dutch tax authority) if they:
- sell 30 or more products in a year, or
- have more than € 2,000 in revenue in a year.
Being reported does not automatically mean you owe tax.
Other things to think about
Are you allowed to sell the model?
Many models on Printables, Thingiverse and MakerWorld have a licence for non-commercial use only (for example CC BY-NC). You may print them for yourself, but not sell them. Only sell your own designs, models with a commercial licence, or models for which you have bought a sales licence.
Cooling-off period for online sales
If you sell online as a business, customers usually have a 14-day cooling-off period. This does not apply to custom-made products, such as an item with a name on it.
Work out your price properly
Include depreciation, failed prints and your own time, not just the material. Use the calculator and read how much to charge for a 3D print and whether 3D printing pays off as a side income.
Frequently asked questions
How much can I earn from 3D prints without registering with the KvK?
There is no fixed amount. What matters is whether you sell independently, aim to make a profit and regularly sell to strangers. If you do, you have to register, even for small amounts.
Do I have to charge VAT (BTW) on my 3D prints?
As a business, yes, unless you use the KOR (small business scheme). You can do that as long as your turnover stays under € 20,000 per year.
Does Marktplaats report my sales to the Belastingdienst?
Yes, if you make 30 or more sales or more than € 2,000 in revenue in a year. That does not automatically mean you owe tax.
Can I sell prints of Thingiverse models?
Only if the licence allows commercial use. A licence with "NC" (non-commercial) does not allow selling.
This page gives general information about the Dutch rules (updated September 2026) and is not personal tax advice. Not sure about your situation? Check with the Belastingdienst or an accountant.
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