Small Business Scheme (KOR) and your new VAT (BTW) number
Your invoice with or without VAT?
Please let us know via this form whether you will or will not participate in the new Small Business Scheme (kleineondernemersregeling, KOR) starting the 1st of April. 2020. The deadline to sign up to the KOR arrangement is by the 3rd of March.
Please submit your new VAT (BTW) number as well. We can’t pay you without the correct information.
The new Small Business Scheme will be launched on the 1st of January 2020. As an entrepreneur, you can apply for a tax exemption if you have a maximum turnover of €20.000 in 2020.
Every quarter you can inform the Tax Authority (Belastingdienst) about your preference. Choosing to participate means that you invoice your clients excluding VAT. Since Deliveroo offers self-billing we need to know whether you participate in the coming quarter. Based on your submission we will include or exclude VAT on your invoices.
For more information on this new regulation please refer to the Tax Authorities website. (click!)
Please note that this is ONLY for riders who use the limitless riding model (have a VAT number) and don’t use Verloning.