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Is the small entrepreneurs scheme interesting for you? Check before 2 December!

  • Deadline for signing up for the small entrepreneurs scheme (KOR) is December 2, 2023.
  • The KOR can be beneficial for businesses with an expected annual turnover below €20,000.
  • If you participate in the KOR, you are exempt from paying VAT and do not need to file VAT returns.
  • The KOR is advantageous if you have mostly private customers and few business expenses.
  • Participating in the KOR reduces administrative burden and allows for potentially lower prices.
  • The KOR is less beneficial if you receive VAT refunds, have mostly business customers, or have significant purchase costs or investments.
  • To sign up for the KOR, the application form must be submitted to the Tax Authorities by December 2.
  • More information and assistance can be found on the Tax Authorities’ website.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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