Repaying corona support: all you need to know and do

This information is provided by

Netherlands Chamber of Commerce, KVK | Netherlands Enterprise Agency RVO | Tax and Customs Administration, Belastingdienst

Did you receive support from the government to deal with the corona crisis? For example, NOW, TVL, Tozo, or tax payment extensions? Many support measures end per 1 October 2021. You may have to repay some types of support. And if you got an extension from tax payments, you will need to start paying these. This page explains all you need to know and do.

You may have received financial corona support from different organisations. This means that if you do have to repay, you probably cannot repay in one go: you may have to repay several amounts of money to several organisations.

At the moment, the information about repaying corona support is not complete. We will update this page as soon as we have more details.

Do you have to repay corona support?

Whether or not you need to repay, and how much, depends on your situation. Examples of when you will have to repay are:

  • The money you received was a loan.
    Examples: Tozo credit, or the small credits guarantee for SMEs (KKC).
  • You received too much money.
    For example, because your turnover was higher than you had expected. The organisation that paid the corona support money will calculate for each application period whether or not you need to repay them.
  • You were granted a special tax payment extension.
    If you owe tax money, you always have to repay.

Different refund dates

The different corona support schemes have been paid out by different organisations, in different time-periods. You may therefore have to deal with different refund dates.

What can you do now?

Make sure that your business records are up-to-date and correct. If you have debts, make an overview. Are you unable to pay your bills? Talk to your creditors, and ask them if they are willing to let you repay in instalments; draw up a payment plan.

Do you worry that your business may not be able to continue? KVK has a special Business in trouble section that may help you find the way forward.

Do I need to repay? What we know now, per support measure

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Repaying corona loans

To support entrepreneurs, the government has expanded several existing loans. Such as the SME credits guarantee scheme (BMKB), Business loan guarantee scheme (GO), and Seed Capital scheme. There are also new credit loans such as the Corona re-launch credit for SMEs (TOA) and the Small Credits Guarantee for SMEs scheme (KKC).

The conditions for repayment are different per scheme. Check with the organisation that provided the loan.

Repaying the Corona bridging loan (COL)

Repaying Corona relaunch credit for SMEs (TOA)

Repaying the Small credits guarantee for SMEs (KKC)

Repaying Corona bridging credit

Note: this list is not exhaustive

This overview only contains the most important schemes for entrepreneurs.

Pay taxes later

Special tax payment extension

Are you unable to pay your taxes due to the corona crisis? You can request a special extension for your tax payment from the Tax and Customs Administration for tax assessments you receive before 1 October 2021. You can apply for this extension until 30 September 2021. You do not yet have to pay the taxes for which you are granted a special extension. But you must continue to file tax returns on time.

If the Tax and Customs Administration approves your request, you only need to start paying off the tax debt you have accrued up to and including 30 September 2021 starting 1 October 2022. You will have 60 months to do so. The Tax and Customs Administration will inform you by post which scheme is available for you.

As of 1 October 2021, you can no longer get a tax payment extension. And you will have to start paying new tax obligations on time again. For example, your VAT return for the 3rd quarter of 2021.

Read more about the special payment extension in English. And on in Dutch.

Do not miss a payment to the Tax Administration

Do you not pay a tax assessment on time? Then the Tax and Customs Administration may decide that you will not be entitled to a tax payment extension. That would mean that you must repay before 1 October 2022. And you will receive an additional assessment and/or fine for tax that you have declared or paid too late. This rule applies to entrepreneurs who do not pay their tax on time after the final date of their special payment extension.

Important tax repayment dates

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Questions relating to this article?

Please contact the Netherlands Chamber of Commerce, KVK

This information is provided by

Netherlands Chamber of Commerce, KVK
Netherlands Enterprise Agency RVO
Tax and Customs Administration, Belastingdienst