The kleineondernemersregeling (KOR) is an arrangement that means you don’t have to pay VAT to the Tax Authority. On every invoice you send (unless your VAT has been reversed) is 0%, 9%* or 21%VAT. You can get a tax credit on the VAT amount you have to pay if you meet the following conditions:

  • You have a sole proprietorship or your company is a joint venture of natural persons, such as a maatschap or a VOF.
  • You must pay less than € 1,883 in VAT after deduction of your input tax.
  • Your company is based in the Netherlands.
  • You meet your administrative obligations for VAT.

Until € 1,345

Do you have to pay € 1,345 or less in a year? Then you don’t have to pay VAT (anymore) at all.

From € 1,345 until € 1,883

Do you have to pay more than € 1,345 but less than € 1,883 in a year? Then you can qualify for a tax reduction.

The Bookie

You do not have to apply this yourself, your Bookie does this in the end of the year for you. Do you see notice around November / December that you are around that border (among your VAT statements in The Bookie Webapp)? And do you have any questions about this? Then contact your Bookie

Read here the whole brochure.

* From 1 January 2019 the 6% rate changed to 9%