What is the KOR (Kleineondernemersregeling) in the Netherlands?

The KOR is a VAT exemption for small businesses with annual turnover below €20,000. If you opt in, you don't charge BTW, don't file returns, but also can't reclaim BTW on purchases. You must commit for at least 3 years.

Should I use the KOR scheme as a freelancer?

KOR benefits B2C freelancers (selling to consumers) who have low business expenses. If you mainly sell to businesses (B2B) or have significant expenses with BTW, the regular scheme is usually better since you can reclaim voorbelasting.

Complete Guide to the KOR Scheme (Kleineondernemersregeling)

BTW Vrijstelling voor Kleine Ondernemers

Everything about the KOR scheme: eligibility (€20,000 threshold), advantages, disadvantages, how to apply, 3-year commitment, and when it benefits your ZZP business.