What belongs on an invoice under the small business scheme (KOR)

You take part in the small business scheme (KOR) and you need to send an invoice. The question comes up right away: do I add VAT or not, and does the invoice need to mention the KOR? The short answer: no VAT, but a clear statement that you apply the KOR.

A small business scheme invoice looks like a regular invoice, with a few things less and one extra sentence. Below is exactly what belongs on it, what you leave out, an example you can copy and the mistakes entrepreneurs make most often.

One thing first: this article is about the invoice itself. Whether you qualify for the KOR and how to register is something you arrange with the Tax Authority. Do read your registration confirmation alongside this, because it states what applies to your situation.

What the KOR means for your invoice

With the KOR, you do not charge VAT to your customers. So you also do not file a VAT return. The flip side is that you cannot reclaim the VAT on your own purchases. If you bought a laptop for your business, the VAT on it is simply a cost to you.

For your invoice, this comes down to two things. There is no VAT on it, and the customer must be able to see why not. Otherwise an accountant on the other side thinks you forgot the VAT, and you get an email with a question you would rather not answer.

The scheme has a turnover limit of € 20,000 per calendar year. If you go above it, you have to charge VAT. So keep track of your turnover, also during the year. You don't want to find out about an invoice that takes you over the limit as a surprise. Exactly when the KOR stops if you go over the limit depends on your situation. Check this with the Tax Authority before you accept a large job.

What does need to be on a KOR invoice

The basics are the same as for any invoice. Put this on it:

• Your own name and address, or the name and address of your company.
• Name and address of your customer.
• Your KvK number.
• The invoice date.
• A unique invoice number, consecutive. So 2026-001, 2026-002 and so on, without gaps.
• A description of what you delivered: the service or the goods, with quantity or hours.
• The date or period of delivery, if it differs from the invoice date.
• The amount, excl. VAT.
• The KOR statement, for example: “Small business scheme: no VAT has been charged on this invoice.”

A payment term and your account number are not legally essential, but they are useful. Without an IBAN, nobody pays. It's that simple.

What you don't put on your invoice

Leave this out or avoid it:

• A VAT amount. Not even a line “VAT: € 0.00”.
• A VAT percentage. “0% VAT” sounds harmless, but it is a different rate than “no VAT due to the KOR”. An accountant will see the difference.
• Your VAT number. You don't charge VAT, so there is nothing to state. If the Tax Authority's confirmation says otherwise, follow that.
• The text “incl. VAT” or “excl. VAT” next to your amounts. The amount is the amount.

Do you have a customer abroad, or a customer who wants to see reverse-charged VAT? Then you don't need to combine the two. Reverse charge only works if you would normally charge VAT. You can read how it works in our article on how to make a reverse-charge invoice.

Example of a KOR invoice

This is what it can look like for a freelancer who had a website built by a web designer. Adjust the details, the structure stays the same.

Invoice 2026-014

Invoice date: 12 March 2026

From: Studio Jansen, Voorbeeldstraat 1, 1234 AB Utrecht, KvK 12345678

To: Bakkerij De Korenaar, Marktplein 5, 3511 AA Utrecht

Description: website design and build, 12 hours at € 65.00

Delivery date: February 2026

Total to pay: € 780.00

Small business scheme: no VAT has been charged on this invoice.

Please pay within 14 days to NL00 TEST 0123 4567 89 in the name of Studio Jansen, stating the invoice number.

Note what is missing: no subtotal, no VAT line, no percentage. The total is simply the sum of the lines.

Common mistakes on a KOR invoice

Still putting VAT on the invoice

This often happens with an old template that still has the VAT line. If you charged VAT by mistake, that amount is on paper and your customer may think they can deduct it. Correct this with a credit note and send a new invoice. If you are unsure what this means for your tax return, ask your accountant.

Forgetting the KOR text

The invoice is then not wrong in amount, but it is unclear. Put the sentence in your template by default, so you no longer have to think about it.

Not keeping track of your revenue

Your revenue is not the same as your profit. What counts is what you invoice. A tab in a spreadsheet with a running total is enough, as long as you update it with every invoice.

Skipping or reusing invoice numbers

You don't delete a wrong invoice from your records. You create a credit note and a new invoice with a new number. By the way, you keep invoices for seven years.

How to do it without hassle

The easiest way is a template in which the KOR rules are already set correctly. Then you can't accidentally leave a VAT line in or forget the mention.

In our free invoicing software you choose KOR, and the invoice comes without VAT and with the right mention. You can also choose VAT reverse charge, exempt or export there, which is handy if your customers vary. It is free to use for freelancers and small businesses.

What you do now, in practice:

1. Take your latest invoice and check whether it shows a VAT line or percentage. Remove it.
2. Put the KOR mention in your template.
3. Check that your invoice numbers run on without gaps.
4. Add up your revenue for this calendar year and see how far you are from € 20,000.
5. Create your next invoice in the invoicing software and keep a copy.

If you can't work out your revenue or you are close to the limit, talk to your accountant. It takes a quarter of an hour and prevents a VAT surprise later.

Frequently asked questions

Do I have to mention the KOR on my invoice?

It is wise to always do so. With a short sentence like "Small business scheme: no VAT has been charged on this invoice", your customer knows why there is no VAT on it. That prevents questions from accountants and mistakes in the records.

Can I reclaim VAT on my purchases if I use the KOR?

No. Because you don't charge VAT yourself and don't file a return, you don't reclaim VAT on your purchases either. For you, that VAT is simply a cost. Factor it in beforehand, especially for large purchases.

Can I combine a KOR invoice and VAT reverse charge?

No, they don't go together. VAT reverse charge is a way to settle VAT in a specific situation, while with the KOR you don't charge VAT at all. So a KOR invoice has no reverse charge text.

How long do I have to keep my invoices?

The tax retention period is seven years. This applies to the invoices you send and the ones you receive. A digital copy is enough, as long as you keep it readable and in a safe place.