Decree on European Small Businesses Scheme (UnieKOR) published

Introduction of UnieKOR: The State Secretary for Finance has announced a decision on the European Small Business Scheme (UnieKOR), with changes to Article 25e of the 1968 VAT Act set to take effect on 1 January 2026.
Application in Other Member States: Starting 1 January 2025, Dutch entrepreneurs will be able to apply the KOR in other EU Member States, requiring them to provide turnover information to the tax inspector during registration and on a periodic basis.
Reporting Simplification: The decree allows for a simplification in reporting, stating that if turnover information has already been provided in prior notifications, it does not need to be repeated in quarterly reports for the UnieKOR, effective from 1 January 2025 until it expires on 1 January 2026.