Short answer: under the KOR you charge no VAT and file no VAT returns, provided your Dutch turnover is at most €20,000 a year. In return you cannot reclaim VAT on your costs. Since 2025 you can leave at any time; afterwards you cannot rejoin for the rest of that year and the following year.
Who can join?
Your turnover in the current and previous calendar year must not exceed €20,000. You register via Mijn Belastingdienst Zakelijk at least 4 weeks before the new VAT period. To start on 1 January 2027, register by 4 December 2026 at the latest.
What joining means
| Advantage | Disadvantage |
|---|---|
| You charge no VAT, so your price is lower for private clients | You cannot reclaim VAT on costs and investments |
| You file no regular VAT returns (note: on reverse-charged services, such as Meta or Google ads, you may still owe VAT) | For business clients it makes no difference; they reclaim VAT anyway |
| Less administrative work | You still have to keep records |
The KOR is often attractive if you mainly work for private clients and have few costs, like many beauty professionals. If you mainly work for businesses or make large investments, it is often less attractive.
What changed in 2025?
- The obligation to stay in the scheme for at least 3 years was abolished. You can leave from the start of any VAT period.
- After leaving, you cannot rejoin for the rest of that calendar year and the whole of the following year.
- There is a separate EU KOR for entrepreneurs who also sell in other EU countries.
What if you go over €20,000?
Then you can no longer use the KOR. According to the KVK, you charge VAT again from the supply that takes you over the limit. You must also deregister. So keep a close eye on your turnover, or let us do it for you.
Sources
This article gives general information and is not personal advice. Rules and amounts change; to find out what applies to your situation, get in touch with us.