What counts towards the threshold?

Your revenue from goods and services in the Netherlands, over the full calendar year. Cross it mid-year and the exemption stops: from that supply onwards you charge VAT again.

Can I register at any time?

You register with the Dutch tax office, and there is a deadline before the period you want to start in. Check the current deadlines and conditions on belastingdienst.nl.

What happens to VAT on earlier investments?

Larger investments are subject to adjustment rules: VAT you reclaimed earlier may have to be partly repaid. If you have just made an expensive purchase, have it checked before you switch.

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KOR check

Can you use the Dutch small business scheme, and is it a good idea?

Expected revenue per year

What you invoice your customers in the Netherlands.

Share of private customers

Consumers cannot reclaim VAT, businesses can.

VAT on your costs per year

The VAT you currently reclaim and would lose under the KOR.

Figures checked up to and including 2026. When in doubt, verify them with the Dutch tax office.

You are below the revenue threshold

You still have €5,000.00 of room up to the threshold of €20,000.00.

Does it pay off?

VAT you do not remitThe 21% share of your revenue from consumers€2,603.31

Input VAT you give up− €500.00

Difference per year€2,103.31

The KOR is probably worth it for you.

The comparison assumes you keep your prices the same. Not included: revenue in other EU countries (the EU scheme applies there) and the adjustment of VAT on earlier investments.

This calculator gives an indication. Only your tax return and your own books are decisive.

How does it work?

Under the small business scheme (KOR) you charge your customers no VAT and stop filing VAT returns. You may do so as long as your Dutch revenue stays below the threshold. The flip side: you no longer reclaim the VAT on your own costs and investments.

Whether it is a good idea depends on your customers. Work for consumers and you keep the VAT share of your price yourself — provided you keep your price the same. Work for businesses and they reclaim the VAT anyway, so the KOR gains you nothing: you only lose your input VAT.

Frequently asked questions

What counts towards the threshold?: Your revenue from goods and services in the Netherlands, over the full calendar year. Cross it mid-year and the exemption stops: from that supply onwards you charge VAT again.
Can I register at any time?: You register with the Dutch tax office, and there is a deadline before the period you want to start in. Check the current deadlines and conditions on belastingdienst.nl.
What happens to VAT on earlier investments?: Larger investments are subject to adjustment rules: VAT you reclaimed earlier may have to be partly repaid. If you have just made an expensive purchase, have it checked before you switch.

Other calculators

VAT calculator Hourly rate calculator Gross-to-net calculator

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