APPLICATION TVL Q4 OF 2021 AND Q1 OF 2022 FOR STARTING ENTREPRENEURS
Keywords: TVL Q4 2021, TVL Q1 2022, starting entrepreneurs, Fixed Expense Allowance, turnover for income and tax.
From Tuesday, June 7, 2022 at 9:00 am to Tuesday, August 2 at 5:00 pm, starting entrepreneurs who have registered their company with the Chamber of Commerce (KVK) between 30 June 2020 and 30 September 2021 can apply for the Fixed Expense Allowance (TVL) for the fourth quarter of 2021 and the first quarter of 2022. An important difference with the regular TVL is that the starter subsidy counts as turnover for income and turnover tax.
- The TVL for starting entrepreneurs is only intended for SME entrepreneurs.
- The starter scheme applies for 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 and 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 receives a minimum of €1,500 and a maximum of €100,000 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:
- Regular companies a maximum of € 200,000;
- Road freight carriers a maximum of €100,000;
- Fishing and aquaculture companies a maximum of €30,000;
- Farms a maximum of € 20,000.
- In the case of a company that is part of a group, 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.
In case of questions, please feel free to contact NAZALI at: firstname.lastname@example.org
NAZALI VERGI & HUKUK
Yukarıda yer verilen açıklamalarımız, hukuki görüş ve tavsiye niteliğinde olmayıp, konuya ilişkin genel bilgiler içermektedir; bu sebeple belirtilen konularda bir aksiyon almadan önce, bir uzmana danışmanızı tavsiye ederiz. NAZALI’ya işbu dokümanın içeriğinden kaynaklanan veya içeriğine ilişkin olarak ortaya çıkan sonuçlardan dolayı herhangi bir sorumluluk iddiasında bulunulamaz