Under the small business scheme (kleineondernemersregeling, KOR) you charge no VAT and file no VAT returns, but you can no longer reclaim the VAT on your purchases. It is open to businesses with a yearly revenue of at most EUR 20,000.
The sum is simple: the VAT you no longer have to charge, minus the input VAT you lose. If you sell to private customers and keep your prices the same, the VAT you stop charging becomes extra margin. If your clients are businesses that reclaim VAT anyway, that advantage disappears and the scheme only costs you your input VAT.
Worked example: on EUR 15,000 revenue from private customers at 21% you would charge EUR 3,150 VAT. With EUR 800 input VAT on purchases, the scheme leaves you EUR 2,350 better off, if you keep your prices unchanged.
It is a poor fit in a year with large investments, because the VAT on them is lost, and for businesses whose clients can deduct VAT, because those clients gain nothing from a VAT-free invoice. Rates and thresholds are indexed every year. The calculator uses the published 2026 figures; check the Belastingdienst for your own tax year before you act on a result.
Businesses established in the Netherlands with a yearly revenue of at most EUR 20,000, whatever their legal form. You register with the Belastingdienst before the quarter in which you want to start.
No. Since 2025 there is no minimum term. After leaving you cannot rejoin for the rest of that year and the following calendar year.
No. Under the scheme you charge no VAT and file no VAT returns. You do keep your invoices and records.
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Indicative calculation, not tax advice. No rights can be derived from the result. Check amounts and rates for your year with the Belastingdienst or your adviser.