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KOR check
Check in a minute whether you likely qualify for the Dutch small business scheme (KOR). The result is an indication, not a decision by the Dutch Tax Administration.
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How it works and what to know
The turnover limit is € 20,000 per calendar year, excluding VAT. The limit applies to the calendar year in which you register and to the year before it. Both years must stay below the limit.
Your business must be established in the Netherlands and the goods or services you supply must be subject to VAT. The scheme is open to natural persons, partnerships and legal entities.
You register with the Dutch Tax Administration at the latest four weeks before the start date of your VAT return period. What exactly counts as turnover and how your situation fits, you check on the official pages or with your accountant.
Indicative, not tax advice
Source
- Dutch Tax Administration: small business scheme conditions (Dutch)
- Ondernemersplein: small business scheme (Dutch)
Last checked: 17 October 2026
Frequently asked questions
What is the small business scheme (KOR)?
A VAT scheme for small businesses. Participants in principle do not charge their customers VAT and do not file VAT returns, apart from a few exceptions. In return you cannot reclaim VAT either.
What is the turnover limit?
Your turnover may not be more than € 20,000 per calendar year. The limit applies to the year in which you register and to the year before it.
Which legal forms can take part?
According to the government, natural persons (such as a sole proprietorship), combinations of natural persons (such as a general partnership) and legal entities (such as a private limited company, foundation or association) can take part, as long as they are VAT entrepreneurs established in the Netherlands.
How and when do I register?
Through the online registration form of the Dutch Tax Administration, at the latest four weeks before the start date of your VAT return period. You must already be registered as a VAT entrepreneur.
What happens if my turnover goes above € 20,000?
Then you have to deregister with the Dutch Tax Administration. After that you apply the normal VAT rules again. So keep an eye on your turnover all year.
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