Software as a Service while employed full time: choosing legal form

[Alexander-S]

Hi!

 

Mijn Nederlands is nog niet op niveau om een HigherLevel advies te vragen, dus ik ga Engels gebruiken.

 

I'm employed full time on a contract and working as a software engineer. I'm exploring a few ideas I'd like to explore and looking for an advice on choosing a legal form and managing taxes, while being yet in a safe zone, without going all-in into own business. My employer has no problem with me running such a side-kick, there is no connection between what I do full time and the pet project, and hence there is no conflict of interest.

 

The idea I have is implemented as a software service and is provided on a monthly subscription fee for anyone around the world willing to subscribe and use it. After the initial research, I have a few questions on how to build the processes around this idea.

 

1. Given the idea is very basic and has no concrete plans yet, what I'm looking for is more like a "playground", which yet would be legally allowed to accept payments and pay income tax.
2. Given I need to process payments for subscriptions via platforms like Mollie (which do not work with private enterpreneurs / personal accounts), I need a legal form, for which I think most suitable is "eenmanszaak", does this sound right?
3. Do I understand this correctly: if I do not commit 1225 hours per calendar year, I'm still eligible having my "eenmanszaak" operating, I just do not meet criteria for tax relief benefits?
4. Is it reasonable to apply for Small businesses scheme (KOR), in where I can validate my idea in wild while having low overhead of managing VAT. Does it mean I bill customers without VAT for their subscriptions? What happens to all my subscribed customers if I cross the upper limit for KOR, do I have to "upgrade" them to include VAT as well?
5. It looks based on KVK portal, opening an "eenmaanszaak" is really a no brainer. Excellent articles, by the way! Could anyone share experience of closing "eenmanszaak", does it pose a substantial complexity for simple businesses, which do not have staff, shares, bank debts, assets, etc?

 

Thanks!

[Branko Collin]

1 uur terug, Alexander-S zei:

Given the idea is very basic and has no concrete plans yet, what I'm looking for is more like a "playground", which yet would be legally allowed to accept payments and pay income tax.

 

Dit is geen vraag en ik weet ook niet goed wat je hier wil horen. Losse, left-field ideeën?

 

1 uur terug, Alexander-S zei:

Given I need to process payments for subscriptions via platforms like Mollie (which do not work with private enterpreneurs / personal accounts), I need a legal form, for which I think most suitable is "eenmanszaak", does this sound right?

 

Ik vermoed dat Mollie het beste weet wat ze al dan niet accepteren.

 

Eenmanszaak is geen rechtsvorm, juridisch is een eenmanszaak hetzelfde als een private ondernemer / persoon. Als je substantieel handel drijft, zitten daar wel verplichtingen aan vast, zoals het inschrijven in het handelsregister van de Kamer van Koophandel.

 

1 uur terug, Alexander-S zei:

Do I understand this correctly: if I do not commit 1225 hours per calendar year, I'm still eligible having my "eenmanszaak" operating, I just do not meet criteria for tax relief benefits?

 

Correct.

 

1 uur terug, Alexander-S zei:

Is it reasonable to apply for Small businesses scheme (KOR), in where I can validate my idea in wild while having low overhead of managing VAT. Does it mean I bill customers without VAT for their subscriptions? What happens to all my subscribed customers if I cross the upper limit for KOR, do I have to "upgrade" them to include VAT as well?

 

Het grootste struikelblok dat ik tot nu toe heb gezien van de KOR (althans, waar mensen over praten) is de afkoelperiode van 3 jaar. Als het je niet lukt meer dan de drempelwaarde om te zetten, is er geen manier om vrijwillig de KOR te verlaten.

"Does it mean I bill customers without VAT for their subscriptions?"

Ja.

"What happens to all my subscribed customers if I cross the upper limit for KOR, do I have to "upgrade" them to include VAT as well?"

Ja. Je kunt je klanten dan helpen door de prijs hetzelfde te houden en die 21% zelf te slikken.
 

1 uur terug, Alexander-S zei:

It looks based on KVK portal, opening an "eenmaanszaak" is really a no brainer. Excellent articles, by the way! Could anyone share experience of closing "eenmanszaak", does it pose a substantial complexity for simple businesses, which do not have staff, shares, bank debts, assets, etc?

 

Een eenmanszaak die winkelruimte huurt, zal zeker over staking willen nadenken, omdat ze vaak voor langere tijd aan die huur vast zitten. Andere eenmanszaken hebben ongetwijfeld minder langlopende abonnementen en hoeven eigenlijk alleen maar aan de belasting over de stakingswinst te denken.

[Ward van der Put]

1 uur geleden, Branko Collin zei:

Eenmanszaak is geen rechtsvorm

Een eenmanszaak is een rechtsvorm zonder rechtspersoonlijkheid.

[Maxn]

6 uur geleden, Alexander-S zei:

1. Is it reasonable to apply for Small businesses scheme (KOR), in where I can validate my idea in wild while having low overhead of managing VAT.

 

That is not something I would recommend for your target audience that you described as "anyone around the world willing to subscribe".

 

KOR may cause issues when you also have companies from other EU member states as customer.

[Alexander-S]

1 hour ago, Maxn said:

That is not something I would recommend for your target audience that you described as "anyone around the world willing to subscribe".

Understood, thanks for this comment, Maxn!

 

6 hours ago, Branko Collin said:

Ik vermoed dat Mollie het beste weet wat ze al dan niet accepteren.

So, this is a conclustion based on this article on Mollie's website: https://help.mollie.com/hc/nl/articles/115000481665, which explains that their license only allows them to work with entities registered in KVK (as a company, e.g. eenmanszaak), with additional requirement of having "zakelijke rekening".

 

6 hours ago, Branko Collin said:

Dit is geen vraag en ik weet ook niet goed wat je hier wil horen. Losse, left-field ideeën?

Not really, it was just background information. I understand that real entrepreneurs are likely equipped with all the traditional business plans, validated from scratch idea, a budget and so on. But in my case it is more like a hobby pet project testing waters. It is just that the moment you start accepting any payments, even having 5 users, I guess, you become a business, which should be accountable via Belastingdienst, KVK, etc -- that's the thinking I have.

 

Thank you for your answers, Branko.