---
title: "KOR (small business scheme) · EenFactuurMaken.nl"
description: "Invoicing under the Dutch small business scheme (KOR). No VAT anywhere on your invoice, only the KOR statement, and how EenFactuurMaken.nl handles it."
url: "https://eenfactuurmaken.nl/en/docs/vat/kor"
markdown_url: "https://eenfactuurmaken.nl/en/docs/vat/kor.md"
language: "en-GB"
---

# KOR (small business scheme)

Invoicing under the Dutch small business scheme (KOR). No VAT anywhere on your invoice, only the KOR statement, and how EenFactuurMaken.nl handles it.

Do you use the **kleineondernemersregeling** (KOR), the Dutch small business scheme? Then you don't charge VAT and you don't file VAT returns. The KOR is for businesses with up to €20,000 turnover a year, and you register for it with the Belastingdienst.

## Setting it up

In the [welcome guide](https://eenfactuurmaken.nl/en/docs/getting-started/onboarding) choose **I use the KOR**, or under **Settings → Invoices & numbering** set the **VAT treatment** to **KOR (no VAT)**. Every new invoice then gets that treatment. Even if your customer is abroad, it stays KOR.

## What does a KOR invoice look like?

A KOR invoice shows **no VAT anywhere**:

- no VAT column on the lines and no VAT row in the totals;
- prices without "excl. VAT", and **Total** instead of a subtotal;
- no VAT number for you or your customer;
- but it does show _Exempt from VAT under the Dutch small business scheme (KOR), Art. 25a Dutch VAT Act 1968_.

So you don't need a VAT ID to finalise a KOR invoice. Your KvK number and other details are still required.

A KOR invoice always counts as a [simplified invoice](https://eenfactuurmaken.nl/en/docs/invoices/checks#simplified): your customer's name and address aren't required (but still a good idea).

## EU SME scheme

Do you also use the small business scheme in other EU countries (the EU SME scheme, with a VAT number ending in **EX**)? Then we remind you of the turnover threshold per country (`korEuSme`).

## E-invoice

In the e-invoice we use VAT category E (exempt) with the KOR reason. Your VAT number is included there, because the Peppol format requires it.

## VAT overview

You don't report KOR turnover in a VAT return. The [VAT overview](https://eenfactuurmaken.nl/en/docs/vat/vat-return) shows it separately, so you can see how close you are to the threshold.

Last updated on 13 October 2026