{"id":47007,"date":"2025-01-07T15:12:55","date_gmt":"2025-01-07T14:12:55","guid":{"rendered":"https:\/\/www.thegreenlist.nl\/?p=47007"},"modified":"2026-06-20T07:56:05","modified_gmt":"2026-06-20T05:56:05","slug":"the-small-business-scheme-this-is-what-you-need-to-know-about-it","status":"publish","type":"post","link":"https:\/\/www.thegreenlist.nl\/en\/de-kleineondernemersregeling-dit-moet-je-erover-weten\/","title":{"rendered":"The small business scheme: this is what you need to know about it!"},"content":{"rendered":"
<\/div>\n

More and more cool sustainable ideas are popping up. Like!<\/em> Previously, in collaboration with accountant Marcel Huting, we shared how, as a start-up entrepreneur with sustainable ambitions, you can set up your bookkeeping properly - -. check these accounting tips here<\/a>. Because at thegreenlist.nl<\/em> we like to encourage these kinds of ideas and we would consider it a terrible shame if it falls through in accounting. In that article, we already briefly touched upon the small business scheme, or KOR for short. This scheme can certainly be ideal for a starting sustainable entrepreneur who expects to turn over less than twenty thousand euros in the first few years, but the KOR also has disadvantages. We briefly explain this scheme. Marcel, come back in!<\/strong><\/p>\n\n\n\n\n\n\n\n

The small business scheme<\/h2>\n\n\n\n

The small business scheme, or KOR for short, can be a very nice scheme if you are just starting out as an entrepreneur. Marcel: \u2018If you expect to turn over less than twenty thousand euros, you can apply for this scheme with the tax authorities. The big advantage of this scheme is that you do not charge VAT and therefore do not have to pay VAT. That saves you a lot of administration, because then you don't have to declare VAT four times a year! On your invoices you then put: \u2019no VAT because of the KOR\u2018.<\/p>\n\n\n\n

Still more turnover while using the KOR<\/h3>\n\n\n\n

If you do unexpectedly turn over more in a year than that twenty thousand euros, you will be liable for VAT from then on. Marcel: \u2018You must report this immediately to the tax authorities and from then on it is important to set up your administration for registration and remittance of VAT.\u2019 The advantage of the KOR is that you have less administrative hassle and if you supply to private individuals you are cheaper for your buyers. So it strengthens your competitive position: your customers do not have to pay VAT and your profit margin can also be higher (than that of your VAT-registered competitors). OK, sounds good. But the KOR also has drawbacks that you should not underestimate.<\/p>\n\n\n\n

The disadvantages of the small business scheme<\/h3>\n\n\n\n

\u2018The KOR also has disadvantages,\u2019 Marcel continues. \u2018Suppose you want to make large investments during the KOR period. You cannot reclaim the VAT you paid on those investments. That makes your purchases more expensive. Furthermore, you risk image damage because of the KOR. Your customers may find it strange that no VAT has to be paid and think \u2018what kind of business is this\u2019. And even more annoying: if you have a regular recurring circle of customers, at some point after your KOR period ends, they will be surprised because they suddenly have to pay VAT. Your (sales) price is suddenly increased by VAT. <\/p>\n\n\n\n

In short: the KOR is advantageous if your customers are mainly private individuals and your costs of purchasing and other operating expenses are less than roughly 50% of your turnover. More information on the small entrepreneurs scheme can be found on the site of the Inland Revenue<\/a>.<\/p>\n\n\n\n

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How does the KOR work for business expenses, a calculation example!<\/h3>\n\n\n\n

If you use the KOR, you are not allowed to reclaim VAT paid when making business purchases. Marcel gives an example to clarify: \u2018Take, for example, the cost of your telephone subscription. These amount to 25 euros ex VAT per month, so you pay your provider 30.25 euros including VAT. This entire amount is then deductible, because you cannot offset the VAT.\u2019<\/p>\n<\/div>\n<\/div>\n\n\n\n

More than 20k turnover and still use the KOR<\/h3>\n\n\n\n

Some professional groups, such as teachers, trainers, healthcare service providers, writers, composers, journalists, and financial service providers, are exempt from VAT. However, this does not mean that they sometimes still have to charge VAT for certain activities. For example, a start-up may mainly provide services or goods that are VAT-exempt. But they may also supply services or products on a small scale on which VAT does have to be charged. In such a case, the KOR can still be a good solution. <\/p>\n\n\n\n

An example from Marcel to clarify this situation: \u2018Suppose a journalist earns 23 thousand euros in turnover from writing pieces for newspapers (VAT-exempt), and six thousand euros from writing advertising copy for a large company (VAT-taxed). Despite a total turnover of 29 thousand euros, participation in the KOR allows the journalist to be exempt from the VAT obligations arising from the advertising work. The KOR only looks at VAT-taxed services and supplies when calculating the turnover limit.\u2019<\/p>\n\n\n\n

In summary, the KOR sets the turnover limit of \u20ac20,000 without taking into account the turnover of VAT-exempt services and supplies.<\/p>\n\n\n\n

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Need more accounting tips and help?<\/h3>\n\n\n\n

Maybe you have been doing business for a while, or maybe your initiative is still in its infancy. Either way, with the guide for starting entrepreneurs, we would like to help you on your way with the administrative side, so you can do what you do best: make your idea a success! Because say it yourself, it's a nice idea when the administrative basics are all in order. With the help of this guide, you will have everything you need to organise your company's bookkeeping properly, learn good habits and, as a bonus, we will also share with you how you can do business a little more consciously. We got you!<\/em><\/p>\n\n\n\n

For 13.50 euros, you have this lifesaver <\/em>directly to your inbox and so on your tablet or mobile phone! Order the guide for start-ups in our webshop!<\/a><\/p>\n<\/div>\n\n\n\n

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\"Accounting<\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n
\n
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\"Marcel<\/figure>\n<\/div>\n\n\n\n
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<\/h4>\n\n\n\n

About Marcel Huting<\/h3>\n\n\n\n

Marcel does administration and bookkeeping for a variety of companies and individuals throughout the Netherlands. He can help you get started or take over the entire bookkeeping process from you. Find out more about Huting Tax Advice & Administration.<\/a><\/em>

<\/p>\n<\/div>\n<\/div>\n\n\n\n

Photo credits main image: Shkrabaanthony (Pexels).<\/em><\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

Er poppen steeds meer toffe duurzame idee\u00ebn op. Like! Al eerder deelden we in samenwerking met boekhouder Marcel Huting hoe je als startende ondernemer met duurzame ambities je boekhouding goed inricht \u2013 check deze boekhoudtips hier. Want bij thegreenlist.nl moedigen we dit soort idee\u00ebn graag aan en we zouden het vreselijk zonde vinden als het […]<\/p>\n","protected":false},"author":2,"featured_media":47013,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"wprm-recipe-roundup-name":"","wprm-recipe-roundup-description":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[1864],"tags":[353,2437],"class_list":["post-47007","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-werken-ondernemen","tag-boekhoudtips","tag-bedrijf"],"yoast_head":"\nDe kleineondernemersregeling: dit moet je erover weten! - www.thegreenlist.nl<\/title>\n<meta name=\"description\" content=\"De kleineondernemersregeling, kortweg de KOR, kan ideaal zijn voor een startende ondernemer, maar de KOR heeft ook nadelen.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.thegreenlist.nl\/en\/the-small-business-scheme-this-is-what-you-need-to-know-about-it\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"De kleineondernemersregeling: dit moet je erover weten! 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