KOR Scheme Advisor - Kleineondernemersregeling Calculator

Find out if you are eligible for the KOR VAT exemption

The Kleineondernemersregeling (KOR) is a Dutch VAT exemption for small businesses with annual revenue under €20,000. If eligible, you don't charge VAT and don't file BTW returns, but you also can't reclaim voorbelasting.

KOR Eligibility Requirements

• Annual revenue (excl. VAT) under €20,000
• 3-year commitment once enrolled
• Available for ZZP'ers, VOFs, and other small businesses

When is KOR beneficial?

KOR is most beneficial if you sell to consumers (not businesses), have low business expenses, and your annual revenue stays well below €20,000.