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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 September 2021.
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.
TVL Q2 2021
TVL Q2 2021 (in Dutch) for the months April through June 2021 is open from 25 June 2021. All companies that were registered with the Dutch Chamber of Commerce (KVK) before or on 30 June 2020 can apply if they fulfil the conditions (in Dutch). Please note that the conditions for TVL Q2 2021 differ from those for earlier periods. You can for instance choose either Q2 2019 or Q3 2020 as a reference period.
TVL Q3 2021
TVL Q3 2021 (in Dutch) is meant for turnover loss suffered in the months July, August and September 2021. Conditions will be the same as for TVL Q2 2021 (in Dutch). If you are eligible for TVL Q3 you can also apply for reimbursement of turnover loss caused by the Limburg floods (in Dutch).
It is expected application will open near the end of August 2021. If you want to be notified when application for TVL Q3 opens you can fill out this Dutch-language form.
How much reimbursement can you apply for?
For TVL Q2 2021 the subsidy percentage has been increased to 100%. Companies can choose either Q2 2019 or Q3 2020 as a reference period. 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. Please note: the result of the advice tool is an advice. You can always apply. If you are not eligible the Netherlands Enterprise Agency will reject your application.
Reimbursement for starting entrepreneurs
Starting entrepreneurs (who registered with the Chamber of Commerce before 30 June 2020) may apply for the regular TVL Q2 2021 and TVL Q3 2021. A separate facility for starting entrepreneurs (in Dutch) was available for the 1st quarter of 2021.
You can determine whether you company is considered an SME or a large company with the Dutch-language SME check.
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, TVL Q2 and TVL Q3.
Review request for SBI code for applicants of TVL Q4 2020
Did you apply for TVL Q4 2020? And does your company's main activity not correspond with the main activity that is registered in the KVK's Commercial Register? You may request a review (in Dutch, choose SBI Herzieningsverzoek TVL Q4 2020 Indienen) of your registration (SBI code) from 24 June 2021 until (and including) 5 August 2021. You will need to:
- explain why a different SBI code fits your company's activities better than the one registered with KVK on 15 March 2020
- supply information on your turnover in 2019 demonstrating that the largest part of your turnover was achieved with activities fitting the desired SBI code
You can find more information on RVO's Dutch-language information page.
How to apply?
You can apply for TVL Q2 2021 (in Dutch, choose TVL Q2 2021 Aanvragen) for April - June 2021 from 25 June 2021 08:00 hours, until 20 August 2021, 17:00 hours.
TVL Q3 2021 (in Dutch) is for July - September 2021. It is expected application will open towards the end of August 2021.
You can no longer apply for the TVL for starting entrepreneurs for Q1 2021 (in Dutch).
You can no longer apply for TVL for large companies (in Dutch).
Please note: 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.
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 September 2021.