Energy for freelancers in the Netherlands 2026: consumer or business contract?
What a ZZP'er working from home actually needs, and what the suppliers offer
The short answer
Most freelancers who work from a home office can keep a normal consumer energy contract. A business contract becomes relevant when you have a separate workspace that meets the tax requirements, or when you want invoices in your company's name. Our freelancer insurance guide and bookkeeping software comparison cover the rest of a ZZP setup.
Two large suppliers market energy specifically to ZZP'ers. Vattenfall sells a ZZP product for an address where you live and work. Essent has a ZZP section that puts the contract in your company name with VAT-specified invoices. Eneco only sells to SMEs with business premises.
Bottom line: working from your living room or a spare bedroom, compare consumer contracts in our energy providers comparison. With a separate business space at home, look at Vattenfall's ZZP offer or Essent's ZZP contract, and ask your bookkeeper how to split the costs.
Table of contents
Consumer or business contract
The deciding question is not whether you are registered at the KvK, but how your workspace is set up. Essent puts it plainly on its ZZP page: a consumer contract if you work from home without a separate business space, a business contract if you have a separate workspace that meets the fiscal requirements.
| Your situation | Usual contract | Where to look |
|---|---|---|
| Laptop at the kitchen table or a spare bedroom | Consumer contract in your own name | Any supplier, compared on yearly cost |
| Separate workspace at home that meets the tax rules | ZZP or business contract | Vattenfall ZZP, Essent ZZP |
| Rented business premises | SME (mkb) business contract | Vattenfall mkb, Eneco mkb, Essent zakelijk |
What counts as a separate workspace
The Belastingdienst applies strict conditions before a room in your home counts as a separate business space. Check them with the Belastingdienst or your accountant before switching to a business contract on that basis.
VAT and costs on mixed use
The Belastingdienst does not allow you to deduct VAT on goods or services that you also use privately, for the private share. A home energy connection is almost always mixed use, so at best only the business share qualifies, and only if you can justify the split.
A business contract with VAT-specified invoices makes that administration easier, but it does not create a deduction where the rules do not allow one. Freelancers on the KOR small business scheme do not reclaim VAT at all, which removes most of the reason for a business contract.
Get the split agreed before you claim
Agree a defensible percentage with your bookkeeper and keep the basis on file. Our guide to expat tax advisors covers who can help in English.
What the suppliers offer ZZP'ers
Vattenfall ZZP
Vattenfall runs a separate ZZP section for addresses where you both live and work, alongside its consumer and SME offers. You choose a fixed, variable or dynamic contract, and the ZZP page advertised a discount of up to €350 on 5 November 2026. Vattenfall supplies around 1.9 million customers and states that it supplied 100 percent green electricity to homes and SMEs in 2025.
Vattenfall
Separate ZZP offer for a home and business address
- Fixed, variable or dynamic contract
- For an address where you live and work
- Choose "Zzp" in the top menu after the link opens
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Essent ZZP
Essent's ZZP section offers contracts in your company's name including the KvK number, with invoices that carry a VAT specification for your administration. It is also the supplier that spells out when a consumer contract is the right choice instead. Essent handles ZZP sign-ups by phone on 0900-1550, and its pages are in Dutch.
Eneco mkb
Eneco does not market a ZZP product. Its SME offer is for businesses with up to 9 employees and a turnover up to €2 million, with a fixed contract of 1 or 3 years or a variable contract, and one invoice for supply and network costs. A freelancer working from home would use Eneco's consumer contract.
Staying on a consumer contract? The usual comparisons apply: see green energy suppliers or the Coolblue Energie review if you want English service.
How to set it up
- Decide whether your workspace counts as business space. If it does not, compare consumer contracts and stop here.
- Have your KvK number ready if you want the contract and invoices in your company's name.
- Compare the yearly cost, including standing charges and any discount, not only the per-kWh rate.
- Agree the business share with your bookkeeper before you claim any costs or VAT.
- Switch. Your new supplier cancels the old contract; check whether you owe a cancellation fee on a fixed term.
Frequently asked questions
Do I need a business energy contract as a ZZP'er?
Usually not if you work from home. Essent, for example, advises a regular consumer contract when you work from home without a separate business space, and a business contract only when you have a separate workspace that meets the tax requirements. Vattenfall sells a dedicated ZZP product for an address where you both live and work.
Can I deduct VAT on my home energy bill?
Not on the private part. The Belastingdienst does not allow VAT deduction on goods or services that you also use privately, for the share that is private. How to split a home connection between business and private use is a question for your bookkeeper or accountant, because it depends on your workspace and records.
What does Vattenfall offer ZZP'ers?
Vattenfall has a separate ZZP section for addresses where you live and work. You can choose a fixed, variable or dynamic contract, and on 5 November 2026 the ZZP page advertised a discount of up to €350. Vattenfall also runs a separate offer for small businesses that operate from business premises.
Does Eneco have a ZZP contract?
Eneco offers an SME (mkb) product for businesses with up to 9 employees and a turnover up to €2 million, with fixed contracts of 1 or 3 years or a variable contract. It does not market a separate ZZP product, so a freelancer working from home would normally take Eneco's consumer contract.
Do I need a KvK number for a business energy contract?
For a contract in your company's name, yes. Essent's ZZP offer, for instance, puts the contract in the company name including the KvK number and sends invoices with a VAT specification. A consumer contract at home only needs your BSN and a Dutch bank account.
Is a business contract cheaper?
Not automatically. Business and consumer tariffs are set separately and welcome offers differ. Compare the full yearly cost, including standing charges and any bonus, rather than assuming either is cheaper.
Official sources
- • Belastingdienst on deducting VAT: including the rule on private use
- • Belastingdienst on the KOR: no VAT charged and none reclaimed on costs
- • KvK: the Netherlands Chamber of Commerce, in English
- • ACM on switching: switching supplier and cancellation fees