This article is related to:

Corona: Reimbursement Fixed Costs (TVL)

This information is provided by

Netherlands Enterprise Agency, RVO

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 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).

You can apply for TVL Q3 2021 from 31 August 2021, 8:00 hours through 26 October 2021, 17:00 hours.

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. Please note: if you choose Q3 2020 as your reference period, you may not include any Covid-19-related subsidies (such as TOGS, NOW) including TVL as part of your turnover.

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 for the TVL. 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.

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.

Large companies

Larger companies can also apply for TVL Q2 and Q3 2021, but there are additional conditions.

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 of 21% 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.

How to apply?

TVL Q3 2021 (in Dutch) is for July - September 2021. You can apply from 31 August 2021 08:00 hours, until 26 October 2021, 17:00 hours.

You can no longer apply for TVL Q2 2021 (in Dutch) for April - June 2021. Applications were open from 25 June 2021, 08:00 hours, until 20 August 2021, 17:00 hours.

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.

Intermediaries can apply for the TVL on behalf of an entrepreneur whose business has been affected by COVID-19. Use eHerkenning for the chain authorisation form.

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 2021 you should have received a request to supply your actual turnover for the final settlement (vaststelling). You must have responded before 1 September 2021. Read more on what happens after your application (in Dutch).

Did you apply for TVL Q1 2021? In August 2021 you receive a request to supply your actual turnover for the final settlement (vaststelling) by email. You should respond before 12 November 2021 via mijn.rvo.nl/tvl (choose 'Aanvraag Beheren'). Read more on what happens after your application (in Dutch).

Read more on repaying TVL.

This article is related to:

This information is provided by

Netherlands Enterprise Agency, RVO