Invoicing without VAT (under the KOR)

If you're registered under the KOR (kleineondernemersregeling, the small business VAT exemption for turnover under €20,000), your invoices look different from a standard VAT invoice. There's no 21% VAT added, no VAT ID printed, and no VAT-related rubrieken on your quarterly return. But what exactly goes on a KOR invoice, and what do you tell your customers so they don't think you've made a mistake? This guide covers the essentials of VAT-exempt invoicing.

The structure of a KOR invoice#

A KOR invoice is simpler than a standard VAT invoice. Here's what it must include:

1. Your business details: Name, address, contact info (or at least enough to identify you).
2. Customer details: Their name and address (same as any invoice).
3. Invoice date and sequential number: Required by law.
4. Description of goods or services provided.
5. Price, net (without VAT added).
6. A clear note stating the exemption: This is crucial and often overlooked.

What it does not include:

• No 21% (or other rate) VAT amount.
• No VAT ID (your KVK number is fine, but not required).
• No indication of VAT rates or rubrieken.
• No calculation of a "total with VAT" — the price shown is the final amount due.

The exemption clause: what to write#

This is the critical bit that prevents confusion. On your KOR invoice, you must clearly state that the small business exemption applies. You can write something like:

• "This invoice is issued under the small business exemption (KOR). VAT is not charged."
• "Exempt from VAT under the Dutch small business scheme (KOR)."
• "VAT exemption applied — no VAT is charged."

Alternatively, in Dutch:

• "Deze factuur is opgesteld onder de kleineondernemersregeling (KOR). Geen btw berekend."
• "Btw-vrijgesteld onder de KOR."

Place this note clearly on the invoice — not in fine print, not in a separate email. It should be obvious that the lack of VAT is intentional, not a mistake. Some accounting software lets you add a standard "KOR" footer to all your invoices automatically.

How a KOR invoice looks in practice#

Here's a simple example:

INVOICE

Your Business Name
Amsterdam, Netherlands
Contact: your@email.com

Date: 15 June 2026
Invoice Number: 2026-001
Customer: Marketing Agency XYZ, Amsterdam

Description: Web design services (2 weeks)
Amount: €2,000

Total due: €2,000

This invoice is issued under the small business exemption (KOR). VAT is not charged.

That's it. No VAT rows, no calculations, no confusion. If you're using invoicing software, it should have a KOR template; if not, a simple text note at the bottom works.

KOR invoices vs reverse-charge invoices (0% VAT)#

A common point of confusion: both KOR invoices and reverse-charge invoices show a net amount with no VAT added. But they're different, and it matters.

KOR invoice:

• Used when you're exempt from VAT entirely (turnover under €20,000).
• You don't charge VAT, and you can't reclaim VAT on your costs.
• Customer cannot reclaim any VAT (because you didn't charge any).
• Note reads: "Exempt under KOR."

Reverse-charge invoice:

• Used for B2B services to other EU countries.
• You don't charge VAT (it's shifted to the customer's country).
• Customer can reclaim VAT in their own country (under their own rules).
• Note reads: "VAT is reverse-charged" or "The recipient is responsible for VAT."

If a customer asks "why isn't there VAT?", the answer is different. KOR = you're too small to charge it. Reverse-charge = the customer charges VAT in their own country instead.

See Reverse-charge VAT: invoicing EU and foreign clients for the full picture on reverse charge.

What to keep on file#

For a KOR invoice, you still need to keep records (for the standard 7-year retention period). Store:

• The original invoice (or a copy).
• Evidence of the supply (delivery confirmation, email thread, time records, etc.).
• The customer's contact info so you can prove the transaction if audited.

Even though you're not filing VAT returns with rubrieken, the Belastingdienst can still audit your income and ask for supporting invoices. KOR status doesn't mean you're off the hook for record-keeping.

Customer expectations: what they might ask#

B2C customers (individuals) usually don't care — they don't resell, so they don't expect VAT. But B2B customers (other businesses) may push back:

• "Why is there no VAT? Don't you charge it?"
• "Can you issue a VAT invoice instead?"
• "Is this invoice valid for our records?"

The answers:

1. "I'm registered under the small business exemption (KOR), so I don't charge VAT." This is factual and honest. If they're surprised, they can check belastingdienst.nl to confirm it's a real exemption.
2. "No, I cannot issue a VAT invoice. The KOR exemption means I don't charge VAT on any invoices." You can't selectively charge VAT to some customers and not others while on the KOR.
3. "Yes, the invoice is valid. It's issued under the Dutch small business exemption, which is a legal framework." It is. The Belastingdienst recognizes it.

Some B2B customers may decide to source elsewhere if they specifically need VAT invoices (for VAT reclaim purposes). That's a real risk of the KOR — it can make you less attractive to business customers. This is one reason it's better suited to B2C freelancers.

Common mistakes#

• Forgetting the exemption note. Without it, your invoice looks like an error. Always include it.
• Including a VAT ID or rate on a KOR invoice. That contradicts the exemption and creates confusion.
• Mixing invoices. If you're on the KOR, all invoices must be KOR — no exceptions. You can't issue one at 0% KOR and another with 21% VAT.
• Treating it like a real VAT return. The Belastingdienst still expects you to report your income on your annual tax return, even if you're exempt from filing VAT returns.

Frequently asked questions#

A KOR invoice is straightforward once you remember the key point: no VAT, and a clear note explaining why. It's simpler to create and simpler to record than a standard VAT invoice, which is one benefit of the exemption. But it can be a turnoff for B2B customers, so make sure you understand your customer base before you commit to the KOR. ZZP Belasting helps you manage your KOR status and ensure your invoices comply, so every one you send is ready for the Belastingdienst.

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