KOR Scheme Explained: Should You Opt Out of BTW as a Freelancer?

KOR vs Regular BTW Filing - A Decision Guide for ZZP'ers

Should you use the KOR (Kleineondernemersregeling) and stop charging BTW? Real-world scenarios comparing B2C and B2B freelancers, cost comparison tables, hidden traps, and a decision checklist to help you choose.

Key Question: How Much Voorbelasting Do You Lose?

Under €1,500 in annual expenses: KOR likely worth it. €3,000+: the lost BTW reclaim starts to hurt. €5,000+: KOR costs you real money.