Unlike most countries, the Netherlands has no minimum revenue threshold for BTW — but the KOR scheme can exempt small ZZP'ers from charging it at all.
Last updated: June 2026
No. Whether you’re a ZZP’er (zelfstandige zonder personeel — a self-employed person without staff) or a BV (limited company), the same BTW framework applies: there’s no minimum turnover threshold before you generally need to charge BTW, unlike most countries. What changes for very small ZZP’ers is eligibility for the KOR (Kleineondernemersregeling), a small-business scheme that lets you opt out of charging BTW entirely if your turnover stays under €20,000 a year.
Your relevant turnover for KOR eligibility is your total business revenue, not profit. If you freelance on the side of full-time employment, your salary doesn’t count — only your self-employed freelance income is assessed against the €20,000 KOR threshold. Combining multiple freelance income streams under the same KvK registration means they’re assessed together.
Many ZZP’ers who work mostly with private consumers opt into KOR, since it avoids adding 21% BTW to their prices and considerably simplifies bookkeeping (no BTW returns needed). ZZP’ers who invoice mostly BTW-registered businesses often opt out of (or don’t apply for) KOR, since the client can reclaim the BTW you charge — it’s cost-neutral to them, while you retain the ability to reclaim BTW on your own business expenses under standard registration.
Generally yes, you register as part of setting up your KvK registration — but if you’re eligible for and opt into KOR, you don’t charge or remit BTW despite being formally registered.
No, you need to actively opt into KOR with the Belastingdienst — it isn’t applied automatically just because your turnover is low.
No. Employment income is not part of your freelance turnover calculation. Only your self-employed freelance revenue is assessed against the €20,000 KOR threshold.
No, opting into KOR means giving up the right to reclaim BTW on business purchases, similar to how small-business exemption schemes work in other countries.
Yes, your KvK (Chamber of Commerce) registration is separate from your BTW-ID (VAT identification number), though they’re typically arranged together when starting as a ZZP’er.
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