Changes to the small business scheme (KOR) 2025


KOR 2025

January 1st, 2025, the rules for the Small Business Scheme (KOR) will change. It will also become possible to apply for a VAT exemption in other EU countries, known as the EU-KOR. If you are a business owner in the Netherlands and are already participating in the KOR before the first of January (2025) and wish to continue to do so, no further action is required from your side. You can continue to use the VAT exemption in the Netherlands as long as your revenue does not exceed € 20,000 per calendar year. 


Here are the most important changes concerning KOR:

  1. The 3-Year Participation Period Will Be Abolished
    This requirement will no longer apply starting January 1st, 2025. If you wish to deregister as of January 1, 2025, you can notify the Dutch Tax Office from October 1, 2024, until December 3, 2024, through Mijn Belastingdienst Zakelijk.
  2. Registration and Deregistration via Mijn Belastingdienst Zakelijk
    From October 1st, 2024, you will only be able to register or deregister for the KOR through Mijn Belastingdienst Zakelijk. There you will find the form that you can complete and submit online. From January 1st, 2025, this also applies for the EU-KOR. The EU-KOR applications must be done separately per EU country.
  3. Faster re-registration for KOR
    If your participation in the KOR has ended and you wish to re-register, be aware that there will be a period during which you cannot participate in the KOR. This period is currently 3 years but will be shortened. From January 1st  2025, and onwards, it will cover the rest of the calendar year in which you deregistered and the following calendar year.

Information concerning the EU-KOR 2025

If you already provide or intend to provide goods or services in other EU countries, you can register for the EU-KOR from January 1st, 2025. The EU-KOR is a VAT exemption for small businesses who intend to operate in other EU countries. The EU-KOR applications must be done separately per EU country. As an EU-KOR participant, you must submit a quarterly revenue report. In this report, you must specify the revenue earned in each EU-country, including the Netherlands. In order to make use of the EU-KOR, the following conditions need to be met:
  • Your principal establishment must be located in the Netherlands, and
  • Your revenue in the EU-country where you wish to participate must be below the national revenue threshold of that country. For the Netherlands, the revenue threshold is € 20,000 per calendar year. The national revenue threshold varies from EU country to EU country and is a maximum of € 85,000 per calendar year (an overview of the revenue threshold per EU country will be made available before January 1, 2025); and
  • Your total revenue inside the EU (including the Netherlands) is not higher than € 100,000 on a yearly basis.

It is important to note that you can not make use of the EU-KOR if you already make use of the import scheme (IOSS) and for your sales made in Spain.