The high VAT rate will increase from 19% to 21% October 1st. For more info check the Belastingdienst. VAT on art purchases and performing arts increased from 6% to 19% in 2011, but was turned back to 6% July 1st 2012. Read more on the website of the Dutch Government: Rijksoverheid.

Everybody is liable to pay tax. Which means that you have to make your tax return (inkomstenbelasting) if you work for yourself. If  you are in employment, your employer pays taxes (loonbelasting) for you.

Tax returns
If you have just one job, your employer is responsible for your tax and social insurance payments (PAYE). If you have no further expenses such as mortgage or alimony, you do not have to make a tax return.

If you have several jobs, or are self-employed / working freelance, you should request and complete an Income Tax return. You also have to keep basic books: opening and closing balance sheets and a profit-and-loss account. But you can offset the costs incurred in carrying out the work against tax.

Turn over of VAT (btw)
People who just started their own business usually work as a freelancer. As a soon as you have an income, you have to apply at the Chamber of Commerce. The Tax Administration (Belastingdienst) decides if you are obliged to pay turnover tax. This depends on the amount of the expected turn over. There is special legislation on VAT for teachers.

Special rules for the performing arts
Artists and musicians without a VAR-wuo have to deal with the so-called Artiestenregeling (Performing Artists Tax Scheme), the kleinevergoedingsregeling (Incidental Expenses Allowance Scheme) and the Gageverklaring (Fee Statement Form)  as well.

see also:

performing arts