As a self-employed, you can register for the small business scheme (KOR) and be exempt from VAT. This means you don’t have to charge VAT to clients for your shifts and don’t need to file VAT returns.
There are conditions, for example that your turnover does not exceed €20,000.
Is it worth using the KOR?
Do you find VAT returns tricky? The KOR can help, as you won’t have to file VAT returns anymore. The downside is that you cannot reclaim VAT on business expenses.
How do I register for the KOR?
You can sign up via the Tax Authorities. Sign up at least 4 weeks before the end of the quarter, and the KOR will start the following quarter. You’ll receive a letter from the Tax Authorities confirming the start date.
How do I change the KOR setting at Temper?
You can easily enable KOR in your profile. Go to the payment details section in your account and activate KOR there. Make sure the change takes effect on the same date your KOR starts with the tax authorities. You can find this date in the letter you received at home.
Once it has been activated, you won’t be able to switch it off yourself. If you need to disable it later, please contact Support, and we’ll take care of it for you.
How does substitution with the KOR?
You can only substitute someone (or the other way around) who meets the same tax conditions as you. This means that if you’re using the KOR, your substitute must also be using the KOR.
I can’t change the KOR setting
You can only enable KOR once, after that any changes go through Support.
Make sure you have a valid VAT ID and that you haven’t applied for a substitute shift or are currently looking for a substitute. If it still doesn’t work, contact Support.
Not sure if you can use the KOR? Check with the Tax Authorities.