How does the small business scheme (KOR) work?

As a self-employed, you can register for the small business scheme (KOR) and be exempt from VAT. This means you don’t have to charge VAT to clients for your freelance shifts and don’t need to submit VAT returns.

There are important conditions tied to the KOR, such as your turnover not exceeding €20,000.

Is it worth using the KOR?

Do you find VAT returns tricky? The KOR can help, as you won’t have to submit quarterly VAT returns anymore. The downside is that you cannot reclaim VAT on business expenses.

How do I register for the KOR?

You can sign up via the Belastingdienst (Tax Administration).

If you sign up at least 4 weeks before the end of the quarter, the KOR will become effective as of the following quarter. You’ll receive a letter from the Belastingdienst confirming the start date.

How do I change the KOR setting at Temper?

You can easily enable KOR in your profile. Go to the payment details section in your account and activate KOR there. Make sure the change takes effect on the same date your KOR starts with the Belastingdienst.

Once it has been activated, you won’t be able to switch it off yourself. If you need to disable it later, please contact support, and we’ll take care of it for you.

How does substitution work with the KOR?

You can only substitute someone (or the other way around) who meets the same tax conditions as you. This means that if you’re using the KOR, your substitute must also be using the KOR.

I can’t change the KOR setting

You can only enable KOR once, after that any changes go through Support.

Make sure you have a valid VAT ID and that you haven’t applied for a substitute shift or are currently looking for a substitute. If it still doesn’t work, contact support.

Not sure if you can use the KOR? Check with the Belastingdienst.