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Business adviceIT companies

Limiting liability as an IT company: terms and conditions, data processing agreement and insurance

A mistake in software or managed services can cost a client a lot of money. Without an agreement you are liable for that damage. In terms and conditions you limit liability, for example to the price of the assignment, as the NLdigital Terms 2025 do with a maximum of € 500,000. You must give the terms to the client before or when the contract is concluded. If you process personal data for a client, a data processing agreement is mandatory. Professional liability insurance is not required by law for IT, but clients often ask for it.

7 min read

Business adviceIT companies

Cybersecurity Act (NIS2): does it apply to your IT company, and what do your clients require of you?

The Cybersecurity Act took effect on 15 August 2026. Providers of managed IT services and managed security services are covered from medium size upward, and DNS services always. Those covered register with the NCSC, take appropriate measures, report major incidents within 24 and 72 hours and have the board follow training. A smaller IT company has no duties of its own, but clients under the act must secure their supply chain and will therefore set requirements.

8 min read

HR and payrollIT companies

Do you second your own IT staff? How the licence under the Wtta works, and does the ABU agreement apply to you?

An IT company that has its own developers or consultants work at clients under the direction and supervision of that client is lending staff. Under the Act on licensing the provision of workers (Wtta), from 1 January 2028 that is only allowed with a licence or an exemption. You can register for the transitional scheme from 1 November to 31 December 2026. A licence requires a deposit of € 100,000. If you second little, there is an exemption. In addition, the ABU collective agreement for agency workers may apply to you.

9 min read

HR and payrollIT companies

Hiring freelancers as an IT company: what changes on 31 December 2026 and 1 January 2027?

On 31 December 2026 the presumption of employment takes effect, for work at a low hourly rate. On 1 January 2027 the soft landing ends and the Belastingdienst can also impose default penalties. For an IT company that hires freelancers, including through an agency, what counts most is how the work goes in practice. A high rate, an own private company or an agency does not protect you automatically.

11 min read

Financial administrationIT companies

Developing your own software: capitalise it or expense it straight away?

If your IT company builds its own product, you may capitalise the development costs: put them on the balance sheet and write them off over the useful life. A bv must then hold a legal reserve equal to that amount. That part of equity may not be distributed. For tax you may write off the costs of self-made intangible assets in one go in the year itself. The annual accounts and the tax return can therefore differ.

7 min read

Financial administrationIT companies

SaaS subscriptions, licences and implementation projects: when is it revenue?

For a software company the moment of invoicing often does not coincide with the moment of revenue. Under Guideline 270 for annual reporting, SaaS is a service that you recognise over the term. A licence for the software as it is can be revenue on delivery. Implementation is recognised in proportion to the work, and a one-off set-up fee goes with the service. For tax, sound business practice applies, and for an assignment still in progress the rule for work in progress. VAT is due on the invoice.

9 min read

TaxIT companies

WBSO and innovation box for software development: what do they deliver and how do you apply?

The WBSO reduces the payroll tax on the hours your developers spend on technically new software: 36% of the first € 391,020 of the base in 2026, 50% for starters. Self-employed people get a fixed deduction of € 15,979. You apply in advance at RVO and record hours per day, per project and per employee. With the same R&D declaration a private limited company can put the profit from that software in the innovation box, at an effective rate of 9%.

9 min read

TaxIT companies

VAT on software and SaaS for customers in and outside the EU: when do you reverse charge, when do you use OSS?

If you sell software or SaaS to a business in another EU country, you invoice without VAT with the words VAT reverse charged, and you report the turnover in box 3b and in the EC sales list. A business customer outside the EU falls outside your VAT return. For consumers in the EU you charge Dutch VAT up to € 10,000 a year for the whole EU together. Above that you charge the VAT of the customer's country, usually through the OSS.

11 min read

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