Calculation Reimbursement Fixed Costs - TVL | RVO.nl

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Calculation Reimbursement Fixed Costs - TVL

14-05-2021

If you meet the conditions for the Reimbursement Fixed Costs subsidy (TVL), you will receive a minimum of 1,500 euros and a maximum of 550,000 euros. For enterprises other than SMEs the maximum amount is 600,000 euros.

Read about how we calculate the subsidy.

How do we calculate the subsidy?

TVL reimburses a maximum of 85% of the fixed costs. We calculate it using the formula: subsidy = normal turnover x turnover loss in % x share of fixed costs in % x 85%

Normal turnover

Turnover = all income without received VAT and before deduction of costs and fixed costs.

To determine your normal turnover, we look at a specific period as a reference.

Your business’ start date is the date you registered at the Chamber of Commerce.

You registered your business before 1 January 2019

We will look at the turnover between 1 January 2019 and 31 March 2019.

If you do your VAT returns per quarter, you can submit the turnover on your VAT return.

You registered your business between 31 December 2018 and 30 September 2019

We will look at the turnover of the first 3 months of a full calendar quarter after you started your business. If you started your business on 15 January 2019, the first full calendar quarter includes April, May and June 2019.

You registered your business between 30 September and 30 November 2019

We will look at the turnover of the first 3 full months after you started your business. If you started your business on 15 November, the first 3 full months are December 2019, January and February 2020.

You registered your business between 30 November  2019 and 29 February 2020

We will look at the average turnover of your business until and including 15 March, divided by the number of months and then multiplied by 3.

You registered your business between 29 February and 15 March 2020

We cannot determine your normal turnover. You will receive the minimum reimbursement of 1,500 euros if your turnover loss is at least 30% from January up to and including March and your fixed costs are a minimum of 1,500 euros.

Turnover loss

We compare your normal turnover to the turnover you expected for the same period in 2019. We calculate turnover loss using this formula: turnover loss in % = (normal turnover - expected turnover January - March 2021) / normal turnover x 100

Share of fixed costs

To determine fixed costs, we use data from Statistics Netherlands (CBS). We do not look at your actual fixed costs. This way we can help as many businesses as possible, as fast as possible.

The share of fixed costs in the turnover for your branch is set and linked to your SBI code. After calculation, these must be higher than 1,500 euros for you to be eligible for TVL.

Examples of fixed costs are rent, lease, maintenance, insurance, and subscriptions.

Final subsidy amount

If you meet all the conditions for TVL, you will receive an advance payment of 80% of the amount we have decided based on your estimated loss of turnover. You must tell us your actual loss of turnover before 1 October 2021. Within 16 weeks, we will tell you the final amount you are entitled to.

  • If your loss of turnover is the same as the estimated loss, you will get the last 20% of the TVL subsidy.
  • If your loss of turnover is less than what you estimated, you will not get the full 20% that is left, or you will have to pay some of the subsidy back.
  • If your loss of turnover is higher, you can get a higher subsidy, up to a maximum of 550,000 euros for SMEs, or 600,000 euros for enterprises other than SMEs.