National regimes

KOR (Netherlands)

Regime specific to Netherlands

The Dutch kleineondernemersregeling: a VAT exemption for businesses with turnover under the national limit, applied for with the tax authority.

What KOR (Netherlands) means

The kleineondernemersregeling is the Dutch implementation of the EU small business scheme. A business established in the Netherlands with annual turnover under the national limit can apply to the Belastingdienst to be exempt from VAT. Once in the scheme it issues invoices without VAT, files no VAT returns and cannot reclaim input VAT. Since 2025 the exemption can also be extended to other EU countries under the EU-wide scheme, and businesses from other member states can apply the KOR in the Netherlands.

Participation used to bind the business for three years; since 2025 it can be ended at any time, but re-entry is blocked for a period after leaving. The scheme suits businesses selling mainly to consumers with few taxable purchases. It affects only VAT: income tax and the entrepreneur allowances are unchanged. Kontevia handles KOR invoicing and reminds the user when turnover approaches the limit.

This is a national regime of Netherlands. Other EU countries have their own equivalents; see small business scheme and flat-rate scheme.

Related terms

Small business scheme (VAT exemption)A simplification that exempts businesses under a turnover limit from charging VAT, filing regular VAT returns and deducting input tax.VAT registration thresholdThe annual turnover below which a business may stay outside VAT. Set nationally, so it differs widely across the EU.VAT (value added tax)A consumption tax charged on most goods and services in every EU country, collected by businesses and paid to the tax authority.Kleinunternehmer (Germany, Austria)The German and Austrian small business VAT exemption. Businesses under the national turnover limit issue invoices without VAT and file no VAT returns.

This entry is general information, not tax advice. Rules change; check the current position with your adviser or the tax authority of your country.

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Kontevia applies these rules for you

Rates, thresholds and e-invoicing formats come from the jurisdiction data of your country. You send the document, Kontevia books it and keeps the VAT summary ready.

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