FREE TAX TOOL, IN ENGLISH
KOR calculator
Check whether the small business scheme (KOR) could be worthwhile for you and what it means for charging VAT. Free to use, no account needed.
ABOUT THIS TOOL
How the KOR calculator works
What it estimates
Whether you are eligible for the KOR and whether opting in saves you money, based on your expected revenue and business purchases.
How to read the result
It weighs the VAT you would no longer charge against the VAT on purchases you could no longer reclaim, and shows which option comes out better.
Who it's for
Freelancers and small businesses with yearly revenue under €20,000, especially those selling to consumers.
Good to know
If your clients are businesses, they can usually reclaim VAT anyway, so the KOR often helps less. Leaving the scheme has rules on re-entry.
KOR questions
Quick answers about the small business scheme.
What is the KOR?
The kleineondernemersregeling is a VAT exemption for small businesses. You do not charge VAT and do not file BTW returns.
What is the revenue limit?
Your yearly revenue in the Netherlands must stay at or below €20,000, excluding VAT.
What do I give up?
You can no longer reclaim VAT on business purchases such as equipment and software.
How do I sign up?
Register with the Belastingdienst before the period you want it to start. Once you are in the scheme, your invoices no longer include VAT.
