On Friday 27 March, the Netherlands Enterprise Agency (RVO) opened its emergency service desk, through which a one-time reimbursement of € 4,000 can be provided to businesses in specific branches or sectors that are the most severely affected by the government measures introduced in response to the coronavirus pandemic. That weekend, it became clear that the original list of eligible sectors did not go far enough. In view of this, the list has since been expanded.

Who qualifies for the reimbursement?

To qualify for the € 4,000 reimbursement, you must satisfy a number of conditions:

  • Your business must have been established and entered in the Commercial Register of the Chamber of Commerce before 15 March 2020.
  • Your business must employ no more than 250 people. This must be shown in the entry in the Commercial Register of the Chamber of Commerce.
  • Your business’s main activity was registered under one of the required SBI codes on 15 March 2020.
  • Your business must have a physical location in the Netherlands. This business address must be recorded in the Commercial Register of the Chamber of Commerce.
  • Businesses that are not in the hospitality industry must declare that they have at least one branch with an address that is different from the home address of the owner/owners. In the case of these businesses, the business address must not be the same as the home address of the owner/owners.
  • Exceptions apply for businesses in the hospitality industry that have the following SBI codes: 56.10.1, 56.10.2 and 56.30. They have to declare that they rent, lease or own at least one catering establishment. In their case, the business address may be the same as the home address of the owner/owners.
  • Under the scheme, a once-only reimbursement of € 4,000 is provided to individual businesses. It is therefore not possible to apply for the reimbursement for the individual branches of a business.
  • The application must include the number of a bank account held in the business’s name.
  • Your business must not be bankrupt.
  • Your business must not have applied to the court for a suspension of payments.
  • You must declare that you expect to see a drop in turnover of at least € 4,000 in the period 16 March 2020 – 15 June 2020.
  • You must declare that in the period 16 March 2020 – 15 June 2020 you expect to have fixed costs of at least € 4,000 even after you have made use of the other support measures provided by the government.
  • You must declare that you have not received more than € 200,000 in state aid during the three-year period consisting of the current fiscal year and the past two fiscal years (de minimis regulation on state aid). Businesses that have already reached the € 200,000 limit are not eligible for the scheme.
  • Your business must not be a state-owned enterprise.

How can you apply for the reimbursement?

To obtain the € 4000 reimbursement, you need to submit a digital application to the Netherlands Enterprise Agency.

The following are required in order to submit the application:

  • DigiD or eHerkenning;
  • your business’s Chamber of Commerce number;
  • the SBI code of your business’s main activity;
  • your business’s bank account number;
  • your business’s correspondence address and street address;
  • your contact details (name, phone number and email address).

We can, of course, help you with your application and/or submit it for you.

If your business’s activities are in keeping with the activities of one of the included sectors but the SBI code registered with the Chamber of Commerce is not included in the list, you can indicate this in your application. A commitment to allowing such applications was made last Saturday.

When will you receive the reimbursement?

The Netherlands Enterprise Agency will aim to arrive at a decision within two weeks. If the decision is positive, the Netherlands Enterprise Agency will provide the reimbursement within a few working days. You will be notified if it will take more than two weeks to arrive at a decision. Please feel free to contact us if you have any questions concerning the € 4000 reimbursement.

Knowledge dossier on our website

Do you want to know what possibilities are available to you for gearing your business processes to the measures taken so far in connection with coronavirus, or what you can do to help your business stay afloat? We have created a special page on our website, where our coronavirus team of specialists will share their knowledge with you in the coming months. Keep a close eye on that page so that you can make the right choices for your organisation. If you have specific questions about the impact on your organisation, please get in touch with your contact person at Moore DRV or complete the contact form below.

Written by:

Belastingadviseur Mariëlle Spuijbroek

Mariëlle Spuijbroek LL.M. RB

Partner and tax advisor