The aim of the new “KOR” is to reduce the administrative burden. After registering for the new KOR, the small business owner no longer needs to keep VAT records . He no longer has to pay VAT, but also receives no refund. Because in the longer term the payment is always higher than the deduction (for profitable entrepreneurship), this can also mean a financial benefit.
The following topics are also discussed:
* Conditions
* Consequences of participating in the new KOR
* Main differences with the old KOR
* VAT revision due to exemption
* Register for the new KOR
* Comparison old and new; a number of practical cases
* What preparations can you make?
Source: nextens.nl
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