Can I use the Dutch small businesses scheme (KOR), and how do I register?
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Detailed explanation, checklist and sources
You may choose Dutch KOR if you meet its conditions and turnover in both this and the preceding calendar year does not exceed €20,000. You then charge no VAT and deduct no input VAT. Register first: low turnover does not activate the exemption.
On this page
- Who qualifies?
- Which turnover counts?
- What changes for VAT and invoices?
- How and when do I register?
- What if turnover exceeds €20,000?
- How do I leave voluntarily?
- Must earlier input VAT be adjusted?
- What is the €2,200 registration threshold?
- What happens when that threshold is exceeded?
- One job raises turnover from €19,500 to €20,500. Is only €500 taxable?
- Documents to prepare
- Sources
1. Who qualifies?
Your business must be established in the Netherlands and make VAT-taxable supplies. The €20,000 calendar-year turnover limit applies to both the registration year and the preceding year. Combine activities and VAT subnumbers belonging to the same taxable person. Companies, foundations and partnerships can also qualify.
2. Which turnover counts?
Turnover is not profit. Count supplies normally subject to Dutch VAT, including zero-rated supplies and certain exempt property, financial and insurance turnover. Before joining, exclude VAT itself. Sales of used capital assets and supplies taxed abroad have different treatment; use the official turnover checker if uncertain.
3. What changes for VAT and invoices?
You charge no VAT and cannot deduct VAT on costs or investments. If issuing an invoice voluntarily, state that an exemption applies. Keep purchase invoices. Earlier deductions may require adjustment. International transactions may still require an incidental return; EU-KOR is separate. KOR does not exempt you from income tax.
4. How and when do I register?
Register through Mijn Belastingdienst Zakelijk after receiving your turnover-tax number and VAT identification number. Apply at least four weeks before the intended start; quarterly filers start at a quarter boundary. The confirmation gives the final date. Continue filing returns that are made available while waiting.
5. What if turnover exceeds €20,000?
If qualifying annual turnover exceeds €20,000, deregister immediately. The entire supply causing the excess is subject to ordinary VAT rules, not just the excess amount. Record the date and adjust invoices and records. Do not wait for the next quarter or annual return.
6. How do I leave voluntarily?
Voluntary withdrawal starts on the first day of your return period; notify through the business portal at least four weeks beforehand. You cannot rejoin during the rest of that calendar year or the following year. Keep calculations, investment records and confirmations. Ask for advice on imports, property or deduction adjustments before deciding.
7. Must earlier input VAT be adjusted?
Joining or leaving can change earlier input deductions. For first use in the same financial year, review the whole deduction, not just one fifth. Movable investment goods such as cars have five adjustment years including first use; other investments have their own rules. The special KOR exception concerns earlier first use and total KOR-driven adjustment below €500 in that year, not a general deduction allowance. If adjustment is due while in KOR, request a VAT return in writing from your tax office; use the draft below.
8. What is the €2,200 registration threshold?
This differs from registered KOR. It requires annual turnover no more than €2,200, no mandatory KVK registration and no existing VAT-business registration. Charge no VAT, deduct none including foreign VAT, and keep purchase invoices; no low business-van vehicle-tax rate. Count ordinarily Dutch-taxable turnover including zero rate/reverse charge and certain property, finance and insurance turnover; margin/travel schemes use full selling price. Foreign-taxed and other exempt turnover do not count. Solar owners without sole-trader/self-employed status have a separate route.
9. What happens when that threshold is exceeded?
The entire supply crossing €2,200 immediately follows normal VAT rules. Register through KVK or the official non-Trade-Register start-up form. An advance can cross the limit and then includes VAT; for a business customer issue a VAT invoice after receiving your VAT ID. Voluntary registration can happen earlier; normal returns, invoices and deduction rules follow unless exempt or timely enrolled in KOR. Compare lost deduction against administration savings and customers' deduction rights.
Draft: request a VAT return for KOR adjustment
Check your tax office and complete details locally. This only requests a return; it is not a VAT return or KOR registration.
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One job raises turnover from €19,500 to €20,500. Is only €500 taxable?
No. The entire supply that crosses the threshold loses the KOR exemption. Deregister immediately and check the applicable VAT rate and invoice.
Documents to prepare
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Turnover for this and last calendar year
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- Turnover for this and last calendar year
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Belastingdienst · KOR ↗Belastingdienst · Voorwaarden en omzet ↗Belastingdienst · Gevolgen ↗Belastingdienst · Aanmelden ↗Belastingdienst · Afmelden ↗Belastingdienst · Herziening bij KOR ↗Belastingdienst · Registratiedrempel ↗Sources may be in Dutch. General information about Dutch law, not individual legal advice.