Dutch KOR exemption check
Check whether calendar-year turnover stays at or below €20,000 for the Kleineondernemersregeling (KOR), the Dutch small-business scheme.
Enter the higher of last calendar year and this year's expected turnover. Both must stay at or below €20,000. If you currently charge Dutch VAT (btw), enter amounts excluding VAT.
At or below €20,000: you may apply for the Kleineondernemersregeling (KOR), the Dutch small-business scheme; no Value Added Tax (VAT) on invoices, no input VAT recovery.
KOR possibleRates and thresholds for the 2026 tax year. This tool is a helper, not tax advice.
Check Dutch Kleineondernemersregeling (KOR) eligibility (€20,000 small-business VAT exemption)
Enter the higher of last calendar year and this year’s expected turnover. The result states whether the Kleineondernemersregeling (KOR), the Dutch small-business VAT scheme, can apply. KOR is a voluntary exemption: at most €20,000 in the calendar year you apply and in the year before, for a business established in the Netherlands. It is not a UK-style “must register above this amount” rule.
If you currently charge Value Added Tax (VAT), enter turnover excluding VAT. On KOR you charge no VAT, file no VAT returns, and cannot reclaim input VAT. Exceeding €20,000 ends KOR from that supply. Helper only; not tax advice. When you charge Dutch VAT (btw), use the Dutch VAT calculator for 21% / 9% / 0%.
Dutch KOR check: FAQ
What is the Kleineondernemersregeling (KOR)?
The Kleineondernemersregeling (KOR) is the Dutch small-business Value Added Tax (VAT) scheme. If you qualify and opt in, you generally charge no Dutch VAT (btw) on invoices, file no btw returns, and cannot reclaim input VAT. It is voluntary and capped at about €20,000 of relevant turnover in the calendar year you apply and in the year before, for businesses established in the Netherlands. Confirm details with Belastingdienst.
What is the Dutch Kleineondernemersregeling (KOR) turnover threshold?
€20,000 of relevant turnover per calendar year. Belastingdienst also requires that the year before you apply stays at or below €20,000. The business must be established in the Netherlands and make supplies that are (normally) subject to Dutch VAT (btw).
Is Dutch KOR the same as UK-style VAT registration?
No. Above €20,000 you cannot use the Kleineondernemersregeling (KOR), the Dutch small-business scheme, and you charge Dutch VAT (btw). Below it, KOR is optional: you apply after you have a VAT number. Many businesses registered with the Dutch Chamber of Commerce (KVK) must still register for VAT even with low turnover, then choose KOR if they qualify.
What is the Dutch €2,200 VAT registration threshold?
That is a separate Belastingdienst rule: only if you are not required to register with the Dutch Chamber of Commerce (KVK) and your calendar-year turnover is at most €2,200 can you skip Value Added Tax (VAT) registration entirely. If KVK registration is required, the €2,200 threshold does not apply; consider the Kleineondernemersregeling (KOR) instead if turnover is ≤ €20,000.
What is EU-KOR and how does it differ from Dutch KOR?
Since 1 January 2025, an EU small-business exemption (EU-KOR) can cover supplies in other EU countries, typically with a Union turnover ceiling around €100,000. This calculator only models the Dutch €20,000 Kleineondernemersregeling (KOR) for Netherlands-established businesses.
Which turnover counts toward Dutch KOR, and when should I charge Dutch VAT (btw) instead?
Confirm with Belastingdienst or an advisor which receipts count (including some exempt categories) and that both calendar years stay ≤ €20,000. If the Kleineondernemersregeling (KOR) does not apply, charge the correct rate with the Dutch VAT (btw) calculator rather than leaving invoices tax-free.
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