Clarification of Data Obligations Under KOR: Second Amendment to Dutch Tax Collection Act 2026
- On 2 September 2025, Finance Minister Heinen submitted the Second Memorandum of Amendment to the Tax Collection Act 2026, addressing legal ambiguities in the VAT Act 1968 regarding the small business scheme (KOR).
- The amendment clarifies that required data must be provided in a format prescribed by the tax inspector, ensuring consistency and legal certainty.
- From 1 January 2025, Dutch entrepreneurs participating in the EU-KOR scheme must submit quarterly turnover reports, aligning with cross-border VAT simplification efforts.
Source Taxlive
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