Under the Dutch small business scheme (kleineondernemersregeling, KOR) you charge no VAT. Your invoices have to match: an invoice that shows VAT makes you owe that VAT. After every bol.com shipment, Verkoopmate creates an invoice without VAT and with the right KOR note. You turn it on with a single switch.
The KOR is the Dutch VAT exemption for small businesses with up to €20,000 turnover in the Netherlands per year. It is meant for businesses established in the Netherlands. A business established elsewhere in the EU can only use it through the EU small business scheme, registered in its own country. Businesses outside the EU cannot use it.
No VAT column, no VAT lines per rate and no "excl./incl. VAT". The price the customer paid on bol.com is the invoice amount.
Below the total, the invoice states that it is VAT exempt under the KOR, in the language of the invoice: Dutch, English, French or German.
A return is credited at the rate of the original invoice. A KOR invoice gets a credit note without VAT; an older invoice with VAT gets a credit note with VAT.
When you turn the KOR on or off, invoices still waiting to be sent follow the new setting straight away. Invoices already sent stay exactly as the customer received them.
In Verkoopmate, go to Settings → Invoice details and turn on "I use the KOR (Dutch small business scheme)". From then on every new invoice and credit note carries 0% VAT and the exemption note, also for products you had given their own VAT rate. The VAT report shows that there is no VAT to pay under the KOR. The dashboard is available in English.
Start for free →Under the KOR you are exempt from the obligation to invoice, but you are allowed to. For bol.com sellers it is often needed: business buyers want an invoice for their books, and when a customer asks for one through bol.com, you are expected to provide it.
No VAT amount and no VAT rate. Do say why: for example "VAT exempt under the Dutch small business scheme (KOR)". If you show VAT on the invoice anyway, you owe that VAT to the Dutch tax authority.
The KOR applies up to €20,000 of turnover in the Netherlands per calendar year. Above that, you charge VAT from the sale that takes you over the limit. Turn the KOR switch off in Verkoopmate then; invoices not yet sent get VAT again automatically.
As long as your total distance sales to consumers in other EU countries stay below €10,000 a year, those sales fall under Dutch VAT and therefore under the KOR. Above that, the VAT rules of the customer's country apply. When in doubt, check with your accountant.
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This page gives general information and is not tax advice. Whether the KOR applies to you and which limits you face is explained by the Dutch tax authority (Belastingdienst), or ask your accountant.
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