When deciding whether to join the KOR, most entrepreneurs focus on future sales and future expenses. One question is easy to overlook: what happens to the VAT you already reclaimed on earlier investments? The good news is that many small entrepreneurs will not need to make any adjustment at all. Here is how to tell whether you are one of them.

Why VAT revision can apply

When you bought a business asset and used it for VAT-taxable activities, you were allowed to reclaim the VAT. Under the KOR, your activities become VAT-exempt. Because the asset is now used for exempt activities, the Dutch VAT rules may require you to give back part of the VAT you reclaimed. This is called VAT revision (herziening).

It does not apply to everyday expenses. It applies to investment goods: assets you depreciate, and that the Belastingdienst keeps "following" for several years after you start using them:

  • Movable assets, such as computers, business vehicles, machinery and equipment: 5 years (the year you start using them plus the 4 following years).
  • Business property: 10 years (the year you start using it plus the 9 following years).
  • Major renovation work on property of €30,000 or more excluding VAT (since 2026 called investment services): 5 years.

The €500 rule

This is where many entrepreneurs can stop worrying. A special KOR rule says no VAT revision is required if:

  • the investment was first put into use in an earlier financial year;
  • the revision arises because you join or leave the KOR; and
  • the total revision amount for the year is less than €500.

To see where you stand, divide the VAT you reclaimed by the length of the revision period (5 or 10 years). That is roughly the amount at stake for each remaining year. Add up the amounts for all your assets that are still within their revision period.

When to take a closer look

It is worth checking your position before joining the KOR if you:

  • bought significant business assets during the past five years;
  • bought business property during the past ten years;
  • had major renovation work done on your business property (€30,000 or more) since 2026;
  • recently reclaimed a substantial amount of VAT; or
  • made several smaller investments that together could add up to more than €500 a year.

What to do next

If you have not made significant investments recently, or your annual total stays below €500, there is usually little reason to worry about VAT revision.

If you are unsure, it is worth a short conversation with a bookkeeper. The calculation depends on when each asset was first put into use, how much VAT you reclaimed, whether the asset is still within its revision period and what the total adds up to per year. A bookkeeper can go through your fixed asset register, depreciation schedule and previous VAT returns, and tell you whether a revision applies and how much it would be. It is a small check that lets you join the KOR with peace of mind.

Frequently asked questions

Does the €500 limit apply per asset or in total?

In total. You add up the revision amounts for all your investments in that financial year. Several small investments can therefore cross the €500 limit together.

What if I join the KOR in the same year I bought the asset?

The €500 rule only covers assets first put into use in an earlier financial year. If you start using an investment and join the KOR in the same year, the special rule does not help, so have the position checked before you register.

Sources

General information, not tax advice. I am not a tax adviser (belastingadviseur); for your own situation, consider asking a qualified one.