Businesses with a turnover of less than €20,000 per year (which applies for certain supplies) can opt to participate in a VAT exemption scheme: the 'Omzetgerelateerde vrijstelling omzetbelasting' (OVOB), formerly known as the small business scheme ('Kleineondernemersregeling', or KOR). Under the scheme, a business will not charge
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Web page updated on 17 Mar 2025 14:38