Naar inhoud
Terug naar Knowledge Catalog
Netherlands

When is an all-in price useful for a freelance assignment?

Gepubliceerd op:

An all-in price can make an assignment easier to budget and reduce disputes about routine expenses. Its legal significance depends on what the price includes and who actually carries the commercial risks. An all-in hourly rate is different from a fixed project price. Neither guarantees freelance status, and separately invoiced costs do not automatically indicate employment. This Knowledge Item explains the relevant law, a recent court example, VAT treatment and the agreements clients and freelancers should record.

1. What does an all-in price actually mean?

“All-in” means that agreed components are included in the quoted price. The parties must identify those components; the expression alone does not define them. 

An all-in hourly rate might include ordinary travel, the freelancer’s tools, software and insurance overheads. The total fee still increases with the number of billable hours. 

An all-in fixed project price covers specified services for an agreed total amount. If the freelancer must complete the unchanged scope without charging for additional time, taking longer can reduce the return on the assignment. 

Both models can simplify budgeting. Neither automatically includes unlimited revisions, additional locations, client-requested changes or every possible expense. Specify whether weekend work is covered and whether the quotation includes or excludes VAT. 

Toelichting

A photographer might quote one price covering a defined shoot, ordinary travel, equipment and an agreed selection of edited images. The client can compare the total offer without negotiating every routine expense. That clarity comes from the description of the service and its boundaries. The words “all-in” cannot replace that description.

2. What do the courts and the proposed Zelfstandigenwet say?

Under Deliveroo, remuneration method, remuneration level and commercial risk are relevant alongside the other circumstances of the working relationship. Uber confirmed that these circumstances have no fixed hierarchy. 

A useful example is Staan/PotatoNext, 5 March 2026. A financial controller worked through Staan at an all-in hourly rate. The Amsterdam District Court found no employment contract with Staan or PotatoNext. Its assessment included the project, the evidence about instructions, the remuneration and insurance arrangements. The all-in rate was one circumstance, not a legal exemption. 

As of 3 November 2026, the Zelfstandigenwet remains a proposal. It seeks to clarify when independent work is possible through a self-employment test and a work-relationship test. 

Its explanatory memorandum, section 5.3.4, examines economic benefits and financial risks. Payment based solely on worked hours does not satisfy its economic-benefit element. Merely bundling expenses into an hourly rate would therefore not establish compliance with the proposed tests. 

Toelichting

A genuinely fixed price can make efficiency matter financially: delivering the agreed service with fewer resources can improve the freelancer’s return. But a price label tells only part of the story. The client’s control over the work and the other circumstances still need to be assessed.

3. Can travel, tools, insurance and additional work be charged separately?

Yes. There is no general rule that freelancers must absorb every expense or issue a single-line invoice. 

Article 7:406(1) BW provides for reimbursement of expenses connected with performing an assignment insofar as they are not included in the remuneration. The agreement should make clear which costs are included and which may be charged separately. 

Ordinary overheads may sensibly be included in the price. Exceptional travel, client-specific licences or materials may be separately agreed. A negotiated weekend or urgent-work surcharge is also compatible with a commercial service agreement. 

Distinguish extra time needed to complete the original scope from additional services requested by the client. A fixed price does not necessarily require a freelancer to perform a larger, changed assignment for the same fee. 

Including insurance overheads does not mean that the client receives insurance cover. The relevant policy, insured parties and exclusions remain separate questions.

Toelichting

A consultant may include ordinary software and local travel in a project price while agreeing that a later request for an overseas visit requires a separate quotation. That is a clear commercial arrangement. Separately identifying the visit does not, by itself, make the consultant an employee.

4. Does bundling expenses change the VAT treatment?

For a taxable service, the Tax Administration explains that VAT is calculated on the total remuneration, including incidental charges such as travel and telephone costs. Listing those charges separately does not itself remove them from the taxable amount. 

A genuine disbursement, or doorlopende post, is different. The Tax Administration describes this as expenditure paid in the customer’s name and for the customer’s account. Such amounts can fall outside the taxable consideration. 

A freelancer can provide their own service and also pay a qualifying disbursement. Merely calling a recharge a disbursement does not make it one.

Toelichting

A separately charged train journey made to perform the freelancer’s own service is not automatically VAT-free. An all-in quote may be administratively convenient, but the VAT treatment follows the actual transaction. State the VAT position expressly instead of relying on the label.

5. What should the agreement and supporting records contain?

Define the service. Describe the work, outputs, quality requirements, assumptions and relevant exclusions. A fixed fee does not automatically guarantee a professional outcome beyond the freelancer’s control. 

Define the price. Identify whether it is hourly, daily or a project total. Specify included travel, tools, licences, insurance overheads and weekend work, together with VAT and any permitted additional charges. 

Allocate changes and overruns. Explain what happens if the original work takes longer, the client changes the scope or necessary information arrives late. Agree how additional work is authorised and priced. 

Preserve the commercial process. Retain the client’s request, the freelancer’s proposal, relevant negotiations, acceptance, the service agreement and later amendments. A freelancer may keep a detailed internal cost calculation and share an appropriate breakdown with the client. 

Use records consistently. Invoices should follow the agreement. If using Zooly or another freelance management system, check which records and workflows the configured environment supports. Connect the accepted price to the relevant scope, exclusions and approved changes. 

Toelichting

For example, an offer may cover a defined report, two site visits and one revision for a fixed amount excluding VAT. An additional visit or a new analysis can then be considered against clear agreed boundaries. The benefit is predictability for both parties. It depends on a workable agreement, not on avoiding detail.

Bronnen

Disclaimer

The information provided in this article is for general informational and educational purposes only and does not constitute legal, tax, or employment advice. Labor and classification regulations (such as the Dutch Wet DBA and EU directives) are highly complex, fact-specific, and subject to frequent changes and changing administrative policies. Reading this content does not create an attorney-client or advisory relationship with Zooly. Before making any decisions regarding contractor engagement, compliance frameworks, or classification policies, you should always consult a qualified local employment lawyer or tax professional. Zooly accepts no liability for any actions taken or decisions made based on the information provided on our website.

Redactionele toelichting & AI-verklaring

In compliance with Article 50 of the EU AI Act, we disclose that artificial intelligence (AI) tools were utilized to assist in compiling, legal screening, and drafting this content. However, to ensure absolute legal precision and contextual accuracy regarding compliance topics, the final text has undergone full human editorial review and rigorous manual verification by the Zooly compliance team before publication.

Bekijk alle kennis
Netherlands

Why does price negotiation matter when assessing freelance status?

A freelancer’s ability to propose a price and agree commercial terms can support evidence of entrepreneurship. It does not prove independent status by itself. Dutch courts consider both how remuneration is determined and its level, together with the wider working relationship. This Knowledge Item explains the relevant cases, the distinction between negotiation and accepting an offer, forthcoming legislation and how to preserve a useful record from a freelancer profile and client request through to the service agreement.

Netherlands

When does organisational embedding point to employment?

Organisational embedding, or inbedding, concerns how the work and the person performing it fit into the client’s organisation and business operations. It is a relevant circumstance under current Dutch employment law, but does not decide classification on its own. Collaboration, access to systems and project coordination must be assessed alongside authority, commercial risk and entrepreneurship. This Knowledge Item explains the relevant cases, everyday working arrangements, the proposed Zelfstandigenwet and the evidence clients and freelancers should retain.

Netherlands

When do a freelancer’s tools and subscriptions support independent status?

Buying, leasing or subscribing to business resources can support evidence of entrepreneurship, but ownership alone does not establish freelance status. The relevance depends on the work, the commercial decisions and risks involved, and the relationship as a whole. Client equipment may be appropriate for security, safety or technical reasons. This Knowledge Item explains the relevant cases, the proposed Zelfstandigenwet and how evidence, broker checks and client-facing indicators can be recorded without presenting them as legal certification.

Netherlands

What does a freelancer’s VAT number prove?

A VAT identification number identifies a business for VAT purposes. It does not establish that every assignment is independent work, that income-tax business relief applies or that VAT must be charged on every invoice. This Knowledge Item explains the Dutch VAT ID and tax-office number, the relationship with employment classification, exemptions and invoicing, the proposed Zelfstandigenwet and responsible verification through an FMS.