Do I need a VAT ID on the invoice under KOR?
It depends on your registration and bookkeeping practice. Charging BTW normally usually means showing a VAT ID. Under KOR the document rules can differ — confirm with your accountant.
VAT and KOR for freelancers in the Netherlands
BTW and KOR for ZZP in the Netherlands: when to charge VAT
In short: BTW is Dutch VAT. KOR is a small-business exemption. This guide explains the invoice difference — it does not replace an accountant or the Belastingdienst.
All guidesBTW and your VAT ID — the basics
BTW (belasting over de toegevoegde waarde) is Dutch VAT. Many ZZP services use the 21% standard rate, but your case may differ.
Your BTW-identificatienummer (VAT ID) identifies you for VAT. When you charge BTW, it usually appears on the invoice with your KvK and business details.
SmartWerk stores KvK, VAT ID and IBAN in your profile so they flow onto the PDF. It does not choose your rate or file your quarterly return.
- KvK matching your registration.
- VAT ID if you account for VAT in the normal scheme.
- Clear line-item rate (e.g. 21%) or the correct note (KOR / reverse charge) when it applies.
What the KOR scheme is
KOR (Kleine Ondernemersregeling) is a Dutch VAT exemption for small entrepreneurs. The usual threshold is under €20,000 annual turnover (always check current Belastingdienst rules).
Under KOR you typically do not charge BTW on invoices and do not file a quarterly BTW return — but you also cannot deduct input VAT on business purchases.
After joining KOR you are often bound for a longer period (commonly at least 3 years). Crossing the threshold means charging BTW and filing again.
Invoices under KOR vs charging BTW
Without KOR (normal scheme): lines with VAT, net / BTW / gross totals, and your VAT ID on the document when that matches your registration.
With KOR: invoices are usually simpler, without a normal VAT line. You still need clear business details, KvK, invoice number, service description, amount and IBAN for payment.
Do not confuse KOR with BTW verlegd (VAT reverse charge for certain B2B/EU cases). That is a different mechanism — see the VAT reverse charge guide.
- KOR: do not fake “0% VAT” if exemption / no BTW charged is the correct treatment for your registration.
- Normal scheme: correct rate and VAT ID on the invoice.
- EU B2B: check whether reverse charge applies — it is not the same as KOR.
When KOR often pays off (and when it does not)
KOR often fits low turnover and low VAT-bearing business costs — less admin and simpler invoices.
With high deductible input VAT, the normal scheme can be better because you recover voorbelasting. Decide with an accountant — SmartWerk does not give tax advice.
How to apply for KOR (high level)
You register via Mijn Belastingdienst Zakelijk (Belastingdienst business account). After approval you apply KOR from the date the tax authority indicates.
This overview is general and can go out of date. Read the current Belastingdienst pages or ask an adviser before you register.
- Check whether expected turnover sits under the threshold.
- Weigh business costs with VAT (you lose input VAT deduction under KOR).
- Apply via Mijn Belastingdienst Zakelijk if that is your decision.
- Set SmartWerk invoices to match your actual VAT status.
What to set in SmartWerk
Complete your profile: name, address, KvK, IBAN and VAT ID if you use one. When creating an invoice, set the rate / no VAT in line with what you agreed with your accountant.
The UI can stay in your language; the client document can be Dutch or English. That does not change your KOR status or Belastingdienst duties.
Frequently asked questions
Is KOR the same as a 0% VAT rate?
No. KOR is a small-business exemption. 0% VAT and reverse charge are separate situations — do not swap them casually.
What if I exceed €20,000 turnover?
You usually start charging BTW and filing again from the moment you cross the threshold (details per Belastingdienst). Update invoices and your profile and ask your accountant.
Does SmartWerk file my BTW return?
No. SmartWerk helps you issue invoices and keep business details. Returns and the KOR choice stay with you / your accountant.
Does KOR also cover EU clients?
KOR is about your Dutch VAT status. EU supplies and reverse charge have their own rules — do not assume “I have KOR, so everything is without VAT”.
Where are the official rules?
On the Belastingdienst site (Kleine Ondernemersregeling) and in Mijn Belastingdienst Zakelijk. This guide is a practical intro, not an official tax authority manual.
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Invoice in line with your VAT status
Free to start, no card. Keep KvK / VAT / IBAN in your profile, then set rates the way you and your accountant decide — under KOR or normal BTW.
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