Netherlands
The Dutch small businesses scheme (KOR): no VAT under €20,000 turnover
How the KOR works, how and when to apply, and what you give up: no VAT deduction on costs and investments.
In short
- Under the KOR you charge no VAT if your turnover is at most €20,000 per calendar year.
- Apply at least 4 weeks before the start of the next return period in Mijn Belastingdienst Zakelijk.
- You cannot deduct VAT on business costs and investments. If turnover goes over €20,000, notify the Tax Administration immediately.
How the KOR works
In the KOR you put no VAT on your invoices. In return, you cannot reclaim the VAT you pay on business costs and investments.
If your turnover is €2,200 or less a year and you are not required to register with KVK, you take part automatically without applying.
Applying and leaving
- Fill in the digital form “Melding omzetbelasting kleineondernemersregeling” in Mijn Belastingdienst Zakelijk.
- Do this at least 4 weeks before the start of the next return period.
- To leave, use the same digital form. If your turnover exceeds €20,000, notify the Tax Administration immediately.
Official sources
Sources checked on November 12, 2026 · General information, not legal or tax advice for your situation.
Related guides
- NetherlandsStarting as a freelancer (zzp’er) in the NetherlandsRegister a sole proprietorship with KVK, get your VAT number, decide on the KOR, invoice correctly and keep records for 7 years.ennl
- NetherlandsDutch invoice requirements: what must be on your invoiceMandatory details on a Dutch invoice, the deadline for issuing it, and when a simplified invoice is not allowed.ennl
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