On this page
Are you a business owner or are you self-employed (zzp'er)? And did you suffer a substantial turnover loss due to the corona crisis? You may be eligible for the Reimbursement of Fixed Costs (Tegemoetkoming Vaste Lasten, TVL). You can apply for this tax-free reimbursement for turnover loss through 30 June 2021. A facility for starting entrepreuers will be made available shortly.
What is the Reimbursement of Fixed Costs?
This reimbursement is meant for companies (including the self-employed) that have suffered a turnover loss of at least 30% during 3-month periods, to help them pay their fixed costs.
Please note: wage costs and other variable costs are not included. Wage costs are compensated through the NOW: Temporary Emergency Bridging Measure for Sustained Employment.
How much reimbursement can you apply for?
The Netherlands Enterprise Agency (RVO) will calculate the amount of the reimbursement based on the total turnover loss and a percentage for fixed costs that is set per sector.
Who can apply?
Businesses, including the self-employed, that have a suffered turnover loss of at least 30% due to the corona crisis and because of this cannot pay their fixed costs, can apply for this measure. You must of course fulfil all conditions. You can use the Dutch-language advice tool to assess your eligibility.
Reimbursement for starting entrepreneurs
A facility for starting entrepreneurs will be made available shortly (in Dutch). It is meant for entrepreneurs who have registered with the Chamber of Commerce between 1 October 2019 and 30 June 2020. This facility will resemble TVL as closely as possible. It is expected you can apply for Q1 and Q2 of 2021 from around the end May or the beginning of June. If you want to receive an e-mail to notify you when application opens, you can fill out this Dutch-language form.
Reimbursement for large companies
Shortly TVL Q1 of 2021 will be available for large companies as well. There are however additional conditions for these companies, such as:
- You can only apply once for TVL Q1 2021.
- This also applies to linked enterprises. In that case 1 enterprise applies for TVL for the entire group. The applicant must demonstrate that the linked enterprises agree with this.
- Individual business units with their own legal personality (private limited company (bv), public limited company (nv), cooperative, association or foundation) cannot apply for TVL separately
- You can determine whether you company is considered an SME or a large company with the Dutch-language SME check.
To apply as a large company, you will need to supply supporting documents:
- An accountant’s statement that shows the composition of the group of linked enterprises during the reference period (Q1 of 2019), including the Chamber of Commerce registration numbers of all companies
- An accountant’s statement that shows the composition of the group of linked enterprises during the period you apply for (Q1 2021), including the Chamber of Commerce registration numbers of all companies
- The amount of support that companies within the group have received within the European Framework (pdf), either TVL or the Subsidy scheme for zoos.
- You must fill out a declaration on the financial soundness of your company or group of companies per 31 December 2019
- You must supply a substantiation of your company’s or group’s turnover
Read more about TVL Q1 for large companies (RVO, in Dutch). If you want to receive an e-mail to notify you when application for TVL Q1 2021 is open to larger companies, you can fill out this Dutch-language form.
Supplement for non-food retail outlets
Non-food shops that are entitled to Reimbursement Fixed Costs (TVL) and that have had to close on 15 December will receive an extra supplement on top of the TVL sum. The supplement is called Stock Support Closed Retail (Voorraad Gesloten Detailhandel, VGD, in Dutch) and is set up to compensate retailers who are unable to sell their stocks because of the lockdown closure. Your business should be registered as having non-food items as its core business.
You will receive the VGD supplement automatically if your retail business is entitled to TVL over the 4th quarter of 2020 and Q1 of 2021. You do not need to apply for the VGD separately.
One-off supplement for travel sector
Companies active in the travel sector will receive a one-off supplement for costs they cannot retrieve for cancelled trips (in Dutch). This supplement of 3.4% will be calculated once and added automatically to the TVL for the 1st quarter of 2021. You do not need to apply for this supplement separately.
Supplement for agriculture and horticulture
Businesses in agriculture and horticulture with SBI code 1.1 through 1.5 will receive a supplement (in Dutch) for special costs to keep plants and animals alive. This supplement will be added automatically to the percentage of fixed costs, on top off the TVL. You do not need to apply for this supplement separately. This supplement will be available for TVL Q1 and TVL Q2.
Module for the events sector (VLE)
Entrepreneurs in the events sector and their suppliers who have received the TVL for the summer months (June through September) but cannot reach the turnover threshold for Q4 2020 and Q1 2021, are eligible for a reimbursement (Vaste Lasten Evenementenbranche (VLE), in Dutch). The reimbursement amounts to 33.3% of the TVL June-September and will be at least €750 and at most €16,667. You can apply for VLE Q1 2021 from 26 April 12:00 hours until 26 May 2021 17:00 hours. Entrepreneurs that are eligible for the VLE will receive an email from RVO.
How to apply?
Q1 2021 of TVL runs from January through March 2021. You can apply for TVL for Q1 2021 until 18 May 2021, 17:00 hours to the Netherlands Enterprise Agency (in Dutch, choose Aanvragen). Please note: since 12 April 2021 you need eHerkenning level 3 with authorisation for RVO level 3 to apply for TVL. It takes 1 to 5 working days on average to apply for an eHerkenning key, so make sure you do this in time. If you use DigiD to apply there are no changes.
TVL Q2 2021 (in Dutch) is for the months April through June 2021. You cannot apply for TVL Q2 2021 yet, it is expected application will open from mid-May.
You apply for each 3-month period separately. You cannot apply for the whole period at once. Read more on how to apply for the TVL.
Please note: Did you apply for TVL Q4 2020? In April you should have received a request to supply your actual turnover for the final settlement. You should respond before 1 July 2021.