Hello everyone!
I am starting as a freelancer on the 1st of August (eenmanszaak). I have already contacted the KVK and have also had a chat with them over the possibility of going under the KOR scheme. I will most probably not be making more than €20,000 on the first fiscal year (with some chances that this might also happen on the 2nd year of my operations) so I am covered as far as that criterion is concerned. However, there are some things that haven't been made clear yet.
I was hoping you could help me through the examples I have!
a) I will be offering Marketing services to a company within the EU. In order to do so I will sometimes need to be extremely mobile, thus I need a laptop although I already have a PC. This laptop will be used entirely for business purposes. If I start freelancing under the KOR scheme that means that I would have to buy the laptop with VAT and that VAT will not be returned to me as a company expense (from what I gathered).
b) It is a possibility that I am asked to book my own tickets and hotel/AirBnB rooms to the places I need to travel for work (still within the EU). Although not the rule, this could happen through personal funds which will later be reimbursed by the company to which I offer my services. How would I declare that this is not profit, but an actual reimbursement that won't count towards the €20,000 mark of the KOR scheme?
c) I also plan to start a very small webshop (not drop-shipping) with most - if not all - of my raw material purchased from within the EU (Greece, Poland), but later sold locally, in the Netherlands; I already know I wouldn't have to pay VAT to these suppliers since the purchase is happening in between EU states. Although there are no real expenses I can think of locally, I am still very skeptical as to whether or not it would be justified to follow the KOR scheme. If I don't get tax returns/rebates because of KOR, then I also lose VAT relief from services and material I would need to source locally (most importantly: tax advisor, delivery costs, office supplies).
What do you guys think? If something is not clear I am more than willing to elaborate further!
Thank you so very much for your time!
Yannis