Your circumstances changed and standard BTW registration now makes more sense — here’s the actual opt-out process and what to expect.
Last updated: June 2026
You can generally request to opt out of KOR once the minimum 3-year commitment period has passed, or immediately if your turnover exceeds the €20,000 threshold (which ends your KOR eligibility automatically for the following period, rather than requiring a voluntary opt-out request).
You submit a formal request to the Belastingdienst to revoke your KOR participation, specifying your desired effective date. Processing takes time, so plan ahead if you have a specific date in mind (for example, to align with a large upcoming purchase where you want to reclaim BTW).
Once opted out, you resume charging standard BTW on your sales, filing regular BTW-aangiften, and — importantly — regain the ability to reclaim BTW on your business purchases, which is often the main reason businesses choose to opt out once they have significant reclaimable costs.
Generally no, except in specific circumstances recognised by the Belastingdienst — the 3-year commitment is a deliberate anti-abuse feature.
Your KOR eligibility ends for the following period automatically, rather than requiring you to formally opt out — but you should still notify the Belastingdienst promptly.
Processing time varies, so submit your request well ahead of any specific date you’re targeting, particularly around large purchases where reclaiming BTW matters.
Generally yes, if your turnover is again under €20,000 and other eligibility conditions are met, though you may then face a fresh 3-year commitment.
No, your KvK (Chamber of Commerce) registration is separate from your BTW/KOR status and isn’t affected by this specific decision.
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