Tegemoetkoming Vaste Lasten (TVL)

Fixed Cost Allowance (TVL)

11 januari 2021

The new TVL (replacement of TOGS; Fixed Costs Allowance) can be applied for as of 30 June 2020, 12:00 hours. The scheme is intended to support companies with a contribution to the fixed costs in connection with the Corona crisis over the period 1 June to 30 September 2020. Companies with a turnover decrease of 30% in the reference period of the scheme are entitled to a maximum allowance of € 50,000. 

Where and when can I apply for the allowance?

The TVL can be applied for from 30 June 2020 until 31 October 2020. The application, just as with the TOGS, can be requested via www.rvo.nl.

In preparation for this, it is good to have the VAT quarterly declarations that have been made for Q2 and Q3 2019 at De Belastingdienst in PDF, these must be included as an attachment with the application.

Who is the scheme intended for?

Companies in the retail sector with fewer than 250 employees who are also eligible for the TOGS can apply for the TVL scheme. The SBI codes are also used for this scheme, just like the TOGS. If you have not appealed to the TOGS, you can appeal to this scheme.

When am I eligible?

  • The calculated fixed costs amount to at least 4,000 euros in the period June-September 2020. For example, rent, insurance and depreciation of equipment. For retail, the share of fixed costs has been set at 15% of 2019 turnover. This has been determined on the basis of data from CBS (Dutch Statistics Organisation. For practical reasons it is not possible to calculate the actual fixed costs for every company, so a fixed allocation key has been chosen.
  • The loss of turnover in the period June-September 2020 is at least 30% compared to a year earlier. Note: The calculation is based on the average turnover for April, May, June together with the turnover for July, August and September.

How is the subsidy amount determined?

The subsidy is related to the level of turnover in the period June-September 2019, the extent of the turnover loss in 2020 compared to the same period in 2019 and the level of the fixed costs (calculated as explained above). Then 50% of this will be reimbursed.

The subsidy is calculated as follows:

Revenue 2019 (A) * percentage of revenue loss (B) * 15% * 50%
Turnover 2019 = 1/3 of turnover quarter 2 + turnover quarter 3.

Calculation example:

Quarter 2 2019 turnover90.000
Quarter 3 2019 turnover80.000
Weighted average turnover June-September1/3 * 90.000 + 80.000 = 110.000
Quarter 2 2020 turnover30.000
Quarter 3 2020 turnover60.000
Weighted average turnover June-September1/3 * 30.000 + 60.000 = 70.000 
Sales decrease 36% 

This yields the following subsidy:
110,000 * 0.36 * 0.15 * 0.5 = € 2,970

Will I immediately receive the full subsidy?

After approval of the application you will receive an advance of 80%.

I started my company after April 1, 2019, how does the calculation of turnover work for me?

  • Companies started after 1 April 2019 and no later than 31 October 2019: a company whose activities started after 1 April 2019 and no later than 31 October 2019: the turnover in the four calendar months following the month of the start of the activities;
  • Companies started after October 31, 2019: a company with activities started after October 31, 2019: divide the turnover in the period after the start of the activities until February 29, 2020 by the number of months for which the turnover is taken into account, multiplied by four.

On the basis of my main activity I am not eligible, but on the basis of my side activity I am eligible. How does that work?

A company with a secondary activity that is on the SBI list is eligible for the scheme, but only for the turnover that is associated with the secondary activity. This works as follows:
To calculate A and B only the turnover relating to its ancillary activity listed in the Annex is taken into account, and if the enterprise carries out more than one ancillary activity listed in the Annex, use the highest percentage applicable to element C.

My SBI code is incorrect, now what?

A company of which the Chamber of Commerce has determined that the activities correspond to an SBI code that falls under the TOGS scheme, is also automatically eligible for the TVL. This procedure is also being continued for the TVL.

I have also applied for other aid measures, how does that work?

Entrepreneurs can apply for both TOGS and TVL, there is no settlement between them. Also, other subsidies do not affect the allowance to be received. Please note that the TVL-subsidy is seen as turnover for the NOW scheme and will lead to a lower NOW subsidy.

Thijmen de Coo

Thijmen de Coo

Adviseur Ondernemersservice

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