{"id":496,"date":"2024-11-15T10:34:00","date_gmt":"2024-11-15T09:34:00","guid":{"rendered":"https:\/\/www.watacc.nl\/wijzigingen-kleineondernemersregeling-en-introductie-eu-kor\/"},"modified":"2024-11-15T10:34:00","modified_gmt":"2024-11-15T09:34:00","slug":"wijzigingen-kleineondernemersregeling-en-introductie-eu-kor","status":"publish","type":"post","link":"https:\/\/www.watacc.nl\/en\/wijzigingen-kleineondernemersregeling-en-introductie-eu-kor\/","title":{"rendered":"Changes to small business scheme and introduction of EU KOR"},"content":{"rendered":"<p>From 1 January 2025, the rules of the small business scheme (KOR) will change. There will also be a new VAT exemption for entrepreneurs doing business in the EU from then on: the EU small business scheme (EU KOR).<\/p>\n<p><!--more--><\/p>\n<p>For the KOR, these are the main changes:<\/p>\n<ul>\n<li>The mandatory 3-year participation period will be dropped.<\/li>\n<li>Re-registering for the KOR can be faster.<\/li>\n<li>Do you want to participate in the KOR? In that case, the annual turnover must not exceed \u20ac 20,000. This applies to the calendar year in which you register and to the calendar year before that.<\/li>\n<li>You can register or deregister in <a href=\"https:\/\/tinyurl.com\/2vwrypdt\" target=\"_blank\" rel=\"noopener\">My Tax Business<\/a>.<\/li>\n<li>Participation in the KOR ends for foreign entrepreneurs.<\/li>\n<\/ul>\n<p><strong>New: EU-KOR<br \/><\/strong>Until 1 January 2025, entrepreneurs established in the Netherlands can apply the KOR only in the Netherlands. With the EU KOR, you can also get a VAT exemption for 1 or more EU countries from 1 January 2025.<\/p>\n<p>If you participate in the EU KOR in, for example, France, Belgium and Italy, the VAT exemption applies to these 3 countries. But you can also choose, for example, to participate only in Belgium. In that case, a VAT exemption only follows in Belgium.<\/p>\n<p>When participating in the EU KOR, no VAT is charged to customers in other EU countries. You do not file a VAT return in other EU countries, but must submit a quarterly turnover statement to the Dutch tax authorities each quarter.<\/p>\n<p>Participation in the EU KOR is subject to a number of conditions, including:<\/p>\n<ul>\n<li>the company's headquarters must be located in the Netherlands<\/li>\n<li>the maximum annual turnover is \u20ac100,000 (in all EU countries, including the Netherlands)<\/li>\n<li>participants must comply with the national turnover limit of the EU country where the VAT exemption is applied<\/li>\n<\/ul>\n<p><strong>Tip: <\/strong>Do you do business as an entrepreneur in other EU countries? <a href=\"https:\/\/tinyurl.com\/43pxz4js\" target=\"_blank\" rel=\"noopener\">Here<\/a> find more information on the new EU KOR.<\/p>","protected":false},"excerpt":{"rendered":"<p>From 1 January 2025, the small business scheme will change. There will also be an EU small business scheme.<\/p>","protected":false},"author":2,"featured_media":497,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-496","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actueel"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wijzigingen kleineondernemersregeling en introductie EU-KOR - Waterland Accountants &amp; Adviseurs<\/title>\n<meta name=\"description\" content=\"Per 1 januari 2025 verandert de kleineondernemersregeling. 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