Annual thresholds — when does something change?
KOR, VAT, DAC7 — a quick overview.
Mis à jour: 04/07/2026Disponible en : en
The numbers (NL, 2026)
| Threshold | Amount | Effect |
|---|---|---|
| KOR threshold | €20,000/yr | Above? VAT-required. Below? Exemption possible. |
| DAC7 threshold | €2,000/yr or 30 trxs | We report you to the tax authority |
| Hobby threshold | ~€2,000 | Tax authority may classify your activity as "business" |
What's your status?
Hobby / occasional
- No registration needed
- Income in box 1 of return ("other income")
- DAC7 reporting can still apply — not the same as being a business
Small business (KOR)
- Register with tax authority
- Turnover < €20,000/yr
- No VAT invoicing
- DAC7 still applies above threshold
Business with VAT
- Register with tax authority
- Periodic (usually quarterly) VAT return
- VAT-invoice and deduct input VAT
- DAC7 still applies
When do I cross?
In Settings → Tax we show a running counter of your turnover and transactions this year. You get a warning at 75% of the DAC7 threshold — well in time for any admin action.
What to do when I cross?
- DAC7: nothing — we handle reporting.
- KOR: register with tax authority (form "KOR melding").
- VAT: register, pass your VAT number to Campplek.
Unsure?
Reach out to our support — we give general explanation. For specific advice: a tax advisor or the Belastingtelefoon (0800-0543).