Can I use EU-KOR for sales in other EU countries?
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EU-KOR can exempt VAT in selected EU countries. EU turnover including the Netherlands must not exceed €100,000 in either this or the previous year, alongside national limits. Approval comes first and quarterly turnover reporting continues.
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1. Which conditions apply?
Your head office must be in the Netherlands. Meet each chosen country's national threshold, sometimes sector-specific and with an extra reference year. The €100,000 EU limit includes Dutch turnover and non-participating countries in both current and previous calendar years. EU-KOR cannot coexist with the Import Scheme/IOSS; end that first.
2. What changes for VAT?
Charge no VAT in approved countries and deduct no input VAT attributable to exempt supplies, including their costs. Exemption is not automatic everywhere or for Dutch activities: Dutch KOR is separate. Check interaction with other schemes such as the Union Scheme by activity.
3. How do I register?
In Mijn Belastingdienst Zakelijk choose Btw, EU-KOR, Aanmelden. Enter this/last year's EU turnover and countries; some require two previous years or sector figures. Check and submit. A response follows within 35 working days. Approval lists the EX number, countries and start date; application alone is insufficient. Challenge a refusal before the authority that refused, possibly abroad.
4. Which quarterly report remains?
Report quarterly turnover within one month of quarter-end, including zero turnover. Include each EU country, the Netherlands and non-participating countries, by sector where required. Missing reports can end participation. Correct mistakes through that report in the portal and keep the new receipt.
5. How do I change countries?
Add countries with the amendment form; leave selected countries with the withdrawal form. Response within 35 working days. Requests received in months 1/2 take effect on day 1 of the next quarter; in month 3, day 1 of the second month of the next quarter. Check the confirmed effective date, not the date the confirmation was issued; ending all participation uses another form.
6. What if I stop or exceed the limit?
Above €100,000 EU turnover, exemption ends immediately including the entire threshold-crossing supply. Submit the termination form within 15 days using that date; restore VAT invoicing/returns or assess the Union Scheme. Also notify cessation of EU activities, relocation of headquarters or voluntary exit. Read confirmation; termination deactivates the EX registration.
A sale takes EU turnover from €99,000 to €101,000. Is only €1,000 taxable?
No. The whole crossing supply loses exemption. Stop immediately and file the official termination notification within 15 days.
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Belastingdienst · EU-KOR ↗Belastingdienst · Aanmelden ↗Belastingdienst · Kwartaalomzet ↗Belastingdienst · Stoppen ↗Belastingdienst · Landen wijzigen ↗Sources may be in Dutch. General information about Dutch law, not individual legal advice.