Watch your SBI codes: the legal consequences of the change by the Dutch Chamber of Commerce

Employment Law, Corporate Law

23 September 2025

Watch your SBI codes: the legal consequences of the change by the Dutch Chamber of Commerce

Stelt u zich eens voor: u werkt al jaren met dezelfde zelfstandige. Hij stuurt facturen, factureert btw en heeft een eigen kvk-nummer. Toch krijgt u in 2026 ineens vragen van de Belastingdienst over de aard van uw samenwerking. Hoe heeft het zo ver kunnen komen?

Since the beginning of September 2025, the Dutch Chamber of Commerce (KvK) has started changing the Standard Industrial Classification (SBI) codes in the Netherlands, based on the registered business activities of the company.

For many entrepreneurs, SBI codes are an administrative detail that receives little attention. Yet correct registration is crucial, because the consequences of an incorrect (or changed) SBI code can be significant.

What is an SBI code?

An SBI code is the abbreviation for Standard Industrial Classification and contains a four-digit code indicating the main activities of a business. This SBI code is registered in the KvK’s Trade Register.

The classification is revised roughly once every 10 to 15 years to better reflect economic reality. That makes sense, since new sectors emerge, such as online platforms and digital services, while other activities disappear or change in nature. The current revision is, moreover, aligned with European guidelines, so that statistics and sector classifications become better comparable internationally.

Legal and financial risks

Although passing on SBI codes sounds like a purely administrative operation, it directly affects the legal position of entrepreneurs. An incorrect or outdated SBI code can, after all, lead to a wide range of legal and financial risks. Think of permits being refused because the registered business activity does not match the actual activities, or subsidies being reclaimed because a business appears on paper not to fall within the correct sector.

Tax consequences are also possible: tax rates, employee insurance contributions, or pension premiums can depend on the correct classification. In addition, an incorrect code can result in the wrong collective labour agreement being applied, with all the employment-law complications that entails.

Up-to-date information

On top of that, under the Trade Register Act entrepreneurs are obliged to keep their information in the Trade Register accurate and up to date, precisely with regard to third parties who consult the register. Incorrect registration of business activities can therefore not only cause practical problems, but can also give rise to sanctions or fines from the Tax Authority and the Economic Enforcement Agency (BEH).

Especially now that the KvK is actively changing the classification, it is your responsibility as an entrepreneur to check whether the current or new SBI code matches the actual situation.

Don’t wait!

The key message is therefore: don’t wait. Check your SBI code via “My KvK” and record which activities your business actually carries out. If new activities have been added or old ones discontinued, this must be updated in good time.

The corporate lawyers at The Legal Company are ready to think along with you about the correct registration and the possible consequences of an implemented SBI change. Contact us via info@thelegalcompany.nl or call 020-3450152.

De afgelopen jaren stonden in het teken van de Wet VBAR, het wetsvoorstel dat een einde moest maken aan onduidelijkheid over de zzp’er. Het kabinet heeft delen van dat voorstel inmiddels geschrapt. Op het eerste gezicht is dat goed nieuws: minder regels, minder administratieve last. Maar in de praktijk blijven dezelfde toetsen overeind.

“De inhoud van de samenwerking is leidend, niet wat er op papier staat.”

De Belastingdienst handhaaft sinds 1 januari 2025 weer actief op schijnzelfstandigheid. En recente uitspraken van de Hoge Raad bevestigen dat rechters strikt toetsen of er sprake is van ondergeschiktheid en gezagsverhouding.

Voor uw praktijk betekent dit drie dingen. Een: leg de samenwerking duidelijk vast, met aandacht voor de inhoud. Twee: voorkom dat een zzp’er feitelijk werkt als werknemer. Drie: wees voorbereid op een controle, en weet hoe u de relatie kunt herzien als dat moet.

Heeft u vragen over uw concrete situatie? Wij sparren dagelijks met opdrachtgevers over hun zzp-relaties. Vraag een offerte op of bekijk onze Legal Safe abonnementen.