Should I register for the KOR?

If your annual turnover is under €20,000 and most of your customers are consumers, the KOR simplifies your administration. If you have significant business costs with VAT, staying outside the KOR lets you reclaim that VAT.

Yes, but once you leave you must wait 3 years before rejoining, counted from 1 January of the year after you opt out.

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Expat tax guide · glossary

KOR

small business scheme

KOR is the Kleineondernemersregeling: the Dutch small business VAT scheme. Below €20.000 annual turnover you can stop charging btw and skip quarterly VAT returns, but you also lose the right to reclaim voorbelasting on your own business costs and purchases.

How it works in practice

Maya's turnover is well above €20.000, so the KOR is not a fit: she needs to reclaim voorbelasting on equipment. A side-project freelancer under the threshold might choose differently.

Figures: tax year 2026

In a sentence

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Frequently asked questions

Should I register for the KOR?: If your annual turnover is under €20,000 and most of your customers are consumers, the KOR simplifies your administration. If you have significant business costs with VAT, staying outside the KOR lets you reclaim that VAT.
Can I leave the KOR?: Yes, but once you leave you must wait 3 years before rejoining, counted from 1 January of the year after you opt out.

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