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KOR check: can you join the scheme?

Enter your turnover for last year and your expected turnover for this year, both excluding VAT. You will see if the small business scheme (kleineondernemersregeling, KOR) works for you and what joining means.

Excluding VAT, from all your activities together.
Excluding VAT. Estimate honestly: the limit applies to the whole calendar year.

You can join the KOR.

Turnover last year€15,000.00
Expected turnover this year€18,000.00
Turnover limit per calendar year€20,000

With the KOR you charge your clients no VAT, you file no VAT return (btw-aangifte) and you reclaim no VAT on your costs and investments. You sign up through Mijn Belastingdienst Zakelijk.

How the check works

  • The limit is €20,000 turnover per calendar year, excluding VAT.
  • The limit applies to the year in which you sign up and to the year before.
  • If you stay under it in both years, you can join.

Sanne had €15,000.00 turnover last year and expects €18,000.00 this year. Both are under the limit of €20,000, so she can join.

What joining means

  • You charge your clients no VAT and put no VAT on your invoices.
  • You no longer file a VAT return, apart from sometimes an occasional return.
  • You reclaim no VAT on your business costs and investments.

Read more about the scheme in small business scheme (KOR).

Questions

Does VAT count towards the turnover limit?

No. If you charge your clients VAT, it does not count. Your turnover for the KOR is the total of your amounts excluding VAT.

I have several activities. Do I add them up?

Yes. If you have several sub-numbers, add that turnover together. The KOR covers all your sub-numbers: you apply it to everything or to nothing.

What if I go above the limit during the year?

Then you deregister from the KOR at once and the deregistration takes effect immediately. From that moment you charge VAT again and file returns again.

Does my business have to be in the Netherlands?

Yes. Your business must be based in the Netherlands and what you supply must be subject to VAT.

Read next

Sources

A calculator, not tax advice. Amounts are for 2026, updated 24 September 2026. Nothing you enter is kept. Also available as Markdown.