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KOR - small business scheme

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KOR (kleineondernemersregeling) - VAT exemption for entrepreneurs with a turnover of up to €20,000 a year. Choose a topic - the answer will expand.

What would you like to know?

KOR package - € 60 (excl. BTW) - For activities exempt from quarterly VAT reporting; up to 200 transactions a year, including the annual income tax return (IB). - Consultations of up to 60 minutes per quarter by appointment. - Support with exchanging documents and information, reminders of filing deadlines. If the limit is exceeded - € 1 for each additional transaction.

Can we help you with the KOR?

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Source: Belastingdienst - Kleineondernemersregeling. Data as of October 2026.