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Making use of the Kleine Ondernemersregeling (KOR) - Netherlands
Making use of the Kleine Ondernemersregeling (KOR) - Netherlands

Applicable in The Netherlands

Anoek🇳🇱🇬🇧 avatar
Written by Anoek🇳🇱🇬🇧
Updated over a week ago

The Kleine Ondernemersregeling - KOR (English: small business scheme) gives you an exemption from VAT. You can make use of KOR if you are located in The Netherlands and you do not have more than €20.000 in turnover during 1 calendar year. The KOR is for natural persons (sole proprietorships), combinations of natural persons (for example a general partnership) and for legal persons (for example foundations, associations and private limited companies).

What can the KOR do for me?

The KOR gives you a VAT exemption. If you meet the conditions and opt to use the KOR, you no longer have to charge VAT to your customers. You also no longer have to submit a VAT return, this means you cannot reclaim VAT on your costs and investments.

Without the KOR you have to do your VAT administration every quarter. When you have successfully applied for the KOR you don't have to do this any more! This means no more surprise paperwork at the end of every quarter and no more surprise VAT costs to the government!

How can I register for the KOR?

Would you like to register for the KOR? You can do this through this registration form. The registration form must be received by the tax authorities no later than four weeks before the start date of the tax return period in which you want the KOR to start. You will receive a letter stating the definitive commencement date of the KOR.

You will continue to file a VAT return until the effective date stated in the registration letter. If your registration is received too late, the starting date may deviate from the date you requested.

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