kleineondernemersregeling (KOR) — opting in when turnover is close to €20k
ZZP client with 2024 turnover €18,500 and 2025 projected ~€19,000. classic KOR candidate — under the €20k threshold, can opt out of BTW entirely for 3 years.
pros: no BTW aangifte, no invoicing complexity, simpler accounting. cons: can't reclaim input BTW on purchases, can't opt back out until end of 3-year period, client loses competitive positioning for B2B (they'd rather buy from BTW-registered supplier to reclaim).
for a client selling mostly to consumers (he's a handyman): KOR clearly wins. but his client mix is drifting toward small business customers. if the mix shifts to 60% B2B over 3 years he'd want to deregister from KOR early — which he can't.
anyone got a rule of thumb on KOR vs normal BTW for a mixed client base?
2 replies
follow-up — the rule of thumb i use:
- 80%+ B2C: KOR almost always wins
- 80%+ B2B: standard BTW wins (reclaim input + B2B customers don't care)
- in between: depends on input BTW volume. if he has big BTW-bearing purchases (vehicle, equipment) the reclaim on those alone can justify standard regime
for your handyman: if he's trending B2B, skip KOR. 3-year lock-in is the killer.
españa tiene el "recargo de equivalencia" para minoristas que es parecido (no presentas IVA pero el mayorista te cobra un recargo). distinto mecanismo pero mismo espíritu: simplificar para pequeñitos.
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