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VAT

EU Small Business Exemption

The EU Small Business Exemption (EU-KOR) is an extension of the Dutch small business VAT exemption to other EU member states. Businesses with EU-wide turnover below €100,000 can be VAT-exempt in other EU countries where they supply goods or services, without needing to register separately in each country. This simplifies cross-border trade for small businesses supplying to EU consumers.

Associated article(s):
EU Small Business Exemption 2025: Dutch KOR explained for EU sales
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