Hi! This month, short and to the point: one deadline, one deduction people easily forget, and a small note from us.
Your VAT for the third quarter of 2026 must reach the Belastingdienst by 31 October 2026. Is your yearly revenue close to 20,000 euros? Then this is also the moment to decide on the KOR for 2027. Send me a message and I will check it with you.
Freelancers with a sole proprietorship (eenmanszaak) who work at least 1,225 hours a year in the business (the hours criterion, urencriterium) are entitled to the self employed deduction plus the starter deduction. Together you take a solid amount off your profit, before the MKB profit exemption even applies.
The KOR (small business scheme, kleineondernemersregeling) exempts you from charging VAT as long as your yearly revenue stays under 20,000 euros. You register in advance, for the next year. Wondering if it works out for you? Get in touch and I will run the numbers.
Tip of the month
Pick one fixed moment each week (Friday afternoon, for example) to process receipts and invoices. That way a VAT (BTW) deadline never catches you off guard.
At MOJKA we handle the books in Polish, Dutch and English, and this year we are growing. Know an entrepreneur looking for an accountant who speaks their language? Forward this newsletter, we will help them just as well as you.
— Mariusz · MOJKA Finance · Rotterdam
This article is intended for general informational purposes only and does not constitute tax, financial or accounting advice. For advice tailored to your situation, please contact us. Read our full disclaimer.
