Hello!
I have a question about this proposal for a new rule from 2020.
“If you just want to start using the exemption, you must submit an application to the tax office no later than November 20, 2019. ”
And if I submit an application (and generally open an IP in 2020), how will it be in this case?
Catherine, good afternoon.
The November 20 rule applies to existing firms and registered individual entrepreneurs. If you register in 2020, then you will be able to submit this application at the same time. The only thing is that it has a certain period of consideration and you will not be able to start using the KOR rule immediately, but from the next quarter after filing an application (although you will need to clarify these terms when registering an individual entrepreneur and submitting an application).
Best regards, Nalog.nl team
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