Small business scheme (KOR): who benefits?

Conditions

• Your business is established in the Netherlands.
• Your turnover is no more than € 20,000 per calendar year, in the year you participate and in the year before.
• You do not use the OSS scheme for sales to consumers in other EU countries.

What changes?

You charge no VAT and generally file no VAT returns. You also cannot recover VAT on costs and investments. If you recently deducted VAT on an investment, check whether you must adjust it.

When does it pay off?

The KOR often suits businesses that sell mainly to consumers and have few costs with VAT. Those customers pay less. If you sell mainly to businesses or invest heavily, you lose the VAT deduction while your business customers could have deducted the VAT anyway.

Registering: mind the deadline

You register via Mijn Belastingdienst Zakelijk, at least 4 weeks before the start of the period in which you want to join. To join from 1 January 2027, your registration must arrive by 4 December 2026.

Above € 20,000? It stops immediately

Once your turnover exceeds € 20,000 in a calendar year, the KOR stops applying from the supply that takes you over the limit. You charge VAT on that supply and everything after it. Report it to the tax authority straight away. You cannot rejoin that year or the next.

Leaving the scheme

You deregister via Mijn Belastingdienst Zakelijk. If you leave voluntarily, you can only rejoin after the year in which the KOR ends and the year after. Leaving as of 1 January 2026, for example, means no KOR in 2026 and 2027.

Let us run the numbers

We calculate what the KOR saves or costs in your situation and register or deregister you if that is better.