Heeft u als ondernemer zonder personeel in 2024 gebruikgemaakt van de regeling speur- en ontwikkelingswerk (S&O-werk) voor uw innovatieve investeringen? U kunt de S&O-aftrek alleen benutten als u in 2024 aan het urencriterium (in beginsel minimaal 1.225 uren besteed aan uw onderneming) heeft voldaan en ten minste 500 uur heeft besteed aan speur- en ontwikkelingswerk, waarvoor de RVO een S&O-verklaring heeft afgegeven. Heeft u feitelijk minder dan 500 S&O-uren gerealiseerd? Dan moet u dit uiterlijk 31 maart 2025 doorgeven via het eLoket van de RVO. Als u de S&O-uren niet tijdig hebt doorgegeven, krijgt u eerst een herinnering. Als u ook daarna de gerealiseerde S&O-uren niet opgeeft, wordt ervan uitgegaan dat u geen S&O-uren heeft gerealiseerd. U moet dan de S&O-aftrek terugbetalen, verhoogd met een boete.

Tip

Zorg ervoor dat u uiterlijk 31 maart 2025 de S&O-uren 2024 doorgeeft aan de RVO en voorkom dat u de S&O-aftrek moet terugbetalen, verhoogd met een boete.

Do you have a construction company based in the Netherlands that owns construction equipment or rents out construction equipment? If so, you can make use of the 'Subsidy scheme for clean and emission-free construction equipment' (SSEB). Four categories can be distinguished within this subsidy scheme. The SSEB Purchase (1) is intended for the purchase or lease of a new emission-free construction vehicle or construction machine. The SSEB Retrofit (2) is a subsidy for making existing construction equipment more sustainable. There is also the Innovation Subsidy (3) for the (further) development of new emission-free technologies. Finally, you can make use of the Feasibility Subsidy for a feasibility study leading to a project experimental development towards innovations of emission-free construction machinery and the charging infrastructure needed for this. The application period for the Purchase Subsidy, the Retrofits Subsidy and the Feasibility Study runs until 31 October 2025.

Please note that the Innovation Grant application window closes as early as 28 August 2025!

Tip
Are you planning to make one or more of the aforementioned investments in your construction equipment? Then check if you meet the conditions for these grant opportunities.  

Did you discover an error in your 2024 VAT returns before 1 January 2025? You must then file a supplementary declaration. From 1 January 2025, you must file this supplementary declaration as soon as possible, but at the latest within 8 weeks after you discovered the error. After this deadline, the Tax Administration may impose a penalty on you. Did you discover an error at the end of last year? Then this 8-week period started to run on 1 January 2025 and you must therefore have filed the supplementary declaration by 26 February 2025 to avoid a penalty.
In addition to the 8-week deadline, it is still important for filing a supplementary declaration that you must file it before you know or should reasonably suspect that the inspector knows or will know about the error in question.

Tip
You may offset amounts up to € 1,000 in the next VAT return. You therefore do not need to file a supplementary declaration for this.

On 1 March next, the IB 2024 tax return round will start. The tax authorities have announced that this time they will pay extra attention to the arm's length nature of expenses. Extra attention will be paid to private expenses booked as business expenses. Corporate income tax, VAT and payroll tax returns will also be actively checked for this. In addition, the Tax and Customs Administration will conduct more frequent audits, especially of self-employed entrepreneurs and directors with a one-person limited company. Research shows that costs are often incorrectly recognised in the case of these groups.

Tip
Are you self-employed or a director and principal shareholder? If so, make sure you account for the costs correctly in your records and that you can provide supporting documents to prove the arm's length nature of the costs.

There are costs that you incur for your business, but which also include a private element. These are the mixed costs. These include the cost of food, drinks and snacks, entertainment expenses and the cost of conferences, seminars, symposiums, excursions and study trips. Mixed expenses are only deductible for income tax if a threshold amount is exceeded. This threshold amount has been increased from €5,600 to €5,700 since 1 January 2025.

Tip
You can also use an alternative. In fact, you may also choose to deduct 80% from mixed costs.

Application window open new grant for reuse and repair products

Retrieved from 30 January 2025 the counter at the RVO of the new Circular Implement and Scale Up (CIO) grant scheme has opened. This grant is aimed at entrepreneurs who want to reuse, repair or recycle high-quality products or materials. Think of electronic and electrical appliances, textiles, meal packaging and furniture. Even if you are already doing this and want to expand in order to reduce CO₂  out, you can take advantage of this new subsidy. Do you have an SME business? Then you will get 50% subsidy on the costs incurred. A large company will get 15%. The subsidy is a minimum of €50,000 per application and a minimum of €25,000 per company. You can apply for this grant alone or together with partners. The maximum amount of the grant is €500,000. The application window is open until 8 April 2025, noon.

 Tip
Do you want to start a project that contributes to a circular economy - or are you already doing so and want to expand? Then check the RFO site to see if you can take advantage of this subsidy opportunity.

Report amounts paid to third parties by 31 January

Are you an entrepreneur and do not have any staff (i.e. you do not have a payroll tax number) and have received an invitation from the Tax and Customs Administration to provide data of amounts paid to third parties for 2024? Then you are obliged to submit these data (without BSN!) to the Tax and Customs Administration no later than 31 January 2025. If you have not received an invitation to do so, you are allowed to submit this data. The data concern the date on which and the name, address and date of birth of the person to whom you paid the amount. This mainly concerns payments that generally fall under the taxable result from other activities. Excluded in particular are payments to employees, artists, professional athletes, volunteers and persons who have issued a VAT invoice. Data on persons issuing invoices without VAT, not issuing invoices or invoices with VAT transferred must therefore be submitted.

Tip
You can submit the 2024 data digitally via the data portal or via Digipoort. If you want to submit data via Digipoort, you will need a PKIoverheid services certificate. If you do not (yet) have one, you can apply for this certificate from Logius.

Consider VAT deadlines in real estate

When buying or selling a property, did you choose to deliver VAT-taxed? In that case, the buyer must issue a written statement to the seller and the tax authorities within four weeks of the end of the financial year following the financial year in which the property was delivered to him/her. This must show that the buyer also actually used the property for taxed supplies for 90% (sometimes 70%) or more in both years. Thus, for a taxable supply in 2023, this must be done by 29 January 2025 at the latest.
Do you rent out a property with VAT? If so, the tenant who no longer meets the 90% (sometimes 70%) criterion must report this to you and to the Inland Revenue within four weeks of the end of the year.

Tip
You would be wise to check whether the tenant of your property still meets the 90% (70%) criterion and if not, whether he/she has come forward

Manure application period extended

Are you a farmer and have not been able to cultivate your land due to the extremely wet spring? If so, you will probably not be able to spread animal manure on time and will have to use artificial fertilisers from next September 1, while your space for animal manure has not been fully utilised. To avoid this, it has been decided to extend the spreading period from September 1 up to 15 September 2024. You therefore have two more weeks to spread animal manure in an environmentally friendly way and provide your crops with the right minerals. This measure also avoids the need to offer manure on the manure market, which would increase pressure on that market.

Tip
The extension does not mean you can apply more manure. In doing so, you are bound by your total annual use of animal manure.

Did you cease your business in 2023 and want to claim the cessation annuity premium deduction in that year? Then make sure you have paid the premium by 1 July 2024 at the latest. You may then deduct the cessation annuity premium from income in the cessation year. However, the deduction is capped. The amount depends, among other things, on your age at the cessation moment, the degree of possible disability and on the effective date of the annuity payments.

Tip
Do you want to deduct the annuity premium in the cessation year 2023? Then make sure you have converted and paid the cessation profit before 1 July 2024.