In dit artikel vertellen we alles over de aangescherpte regels rondom schijnzelfstandigheid bij ZZP’ers die per 1 januari 2025 zijn ingegaan.
'Non-exempt professionals' are subject to VAT. These entrepreneurs have to charge VAT on the goods they supply or the services they provide. The advantage is that the VAT they pay themselves on business purchases is deductible from turnover. Under conditions, work is exempt from VAT. If you are liable for VAT, you will have to keep records and submit periodic turnover tax returns.
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VAT has different rates in the Netherlands. The general rate is 21%. For some goods and services, the reduced rate of 9% applies. If you do business with foreign countries, the 0% rate may apply.
The KOR, The small business scheme (KOR) is an exemption for small businesses for VAT. You do not then have to file a VAT return. You can use the KOR if you are established in the Netherlands and have no more than €20,000 turnover in 1 calendar year. The KOR is there not only for natural persons (sole proprietorship), combinations of natural persons (for example, general partnership) but also for legal entities (for example, foundations, associations and a bv).
Do you have a sales tax question or want to know more about sales tax returns? We are happy to be of service. We can help you with keeping your records and preparing your sales tax return.
In dit artikel vertellen we alles over de aangescherpte regels rondom schijnzelfstandigheid bij ZZP’ers die per 1 januari 2025 zijn ingegaan.
As a sole proprietor in the Netherlands, there are several tax benefits you can make smart use of. You can read more about them in this article.
An audit by the Tax Authorities is something that can happen. However, it does not have to be a stressful experience. In this article, we explain how an audit works and what your rights and obligations are.
