News item | 02-06-2022 | 15:00
Starting on Tuesday, June 7, 2022 at 9 a.m., starting entrepreneurs can apply for the Fixed Charges Allowance (TVL) for the fourth quarter of 2021 and the first quarter of 2022. The corona support scheme for fixed costs is intended for starting SMEs that start their business between 30 June 2020 and September 30, 2021 have registered with the Chamber of Commerce (KVK). An important difference with the regular TVL is that the start-up subsidy counts as turnover for income and turnover tax. The subsidy can be applied for until 5:00 PM on Tuesday 2 August.
Important subsidy conditions
- The TVL for starting entrepreneurs is only intended for SME entrepreneurs. An entrepreneur can check this with the SME test.
- The starter scheme opens for two quarters simultaneously: the fourth quarter of 2021 and the first quarter of 2022.
- For the fourth quarter of 2021, the company must be registered with the Chamber of Commerce after June 30, 2020 and no later than June 30, 2021. The minimum loss of turnover is 20% compared to the third quarter of 2021.
- For the first quarter of 2022, the company must be registered with the Chamber of Commerce between 30 June 2020 and 30 September 2021. The minimum loss of turnover is 30% compared to the third quarter of 2021.
- Entrepreneurs registered in the third quarter of 2021 count the first three calendar months after registration with the Chamber of Commerce as their reference period.
- A company that meets the subsidy conditions will receive a minimum of 1,500 euros and a maximum of 100,000 euros in subsidy per quarter.
- The TVL for starting entrepreneurs is provided under the deminimis regulation. This means that there is a maximum amount of aid that a company can receive within three tax years.
- For regular companies this is 200,000 euros.
- A maximum of EUR 100,000 applies to road hauliers.
- A maximum of 30,000 euros applies to fishing and aquaculture companies.
- A maximum of 20,000 euros applies to agricultural companies.
- If a company has previously received aid under the de minimis Regulation, this has an effect on the maximum amount that it can still receive.
- Is the company part of a group? Then all companies in the group must be registered with the Chamber of Commerce after 30 June 2020 in order to be able to apply for the TVL for start-up companies.
The starter scheme is taxed
The deminimis regulation makes it possible to still grant the TVL for starting entrepreneurs. The temporary EU support framework expires on June 30, 2022. This does mean that the TVL is taxed for starting entrepreneurs, in contrast to previous TVL schemes.
More information: Rijksoverheid.nl/TVL