Besluit bijstandsverlening zelfstandigen (Bbz)
Do you want to stop or change the Bbz benefit? You can make changes via this page. You will receive a letter about this as soon as these have been processed. Applying for a Bbz benefit is not possible through this page.
Do you want to change or stop your Bbz benefit?
- Many entrepreneurs often see an invoice as income, but that is not the case. You must first deduct the costs from the income.
- The invoice date is important to determine the month in which the sales were made, not the payment date.
- It is best to submit a correction in August for March, but based on all invoices in a month you can make a good estimate about halfway through the next month. We therefore advise you to submit this no later than one month after the end of the month in which you once again realized turnover.
- If you have already received the amount of your benefit for that month, we will automatically ask you to repay the excess amount received.
- We ask everyone to calculate changes in income afterwards as much as possible and not to make an estimate in advance. Otherwise, we have to correct that estimate again.
Based on your calculation, did you have income in the past month or do you expect this in the coming month(s)? Then pass this amount on to us. You can further explain any changes in the form. We will then deduct the income calculated by you from the benefit.
|– The amount of the turnover (invoice amount)||€ 1.210|
|– Minus sales tax (in the example 21%)||€ 210|
|– minus business costs*||€ 500|
|– minus the flat rate (17% of the income) **||€ 85 (17% van 500)|
|Income you must declare||(1.210-210-500-85=) € 415|
Pay attention! Sending an invoice or making turnover again is not income! First, subtract all business expenses from your revenue. For the calculation how to do this, see the explanation to the question “How do I calculate my business income?”. Do you still have more income than the benefit amount? Then pass this amount on to us. You can further explain any changes in the form.
VAT percentages for calculating your income
Goods and services with 21% VAT
the 21% rate applies to all goods and services that are not exempt, and that do not fall under the 9% or 0% rate.
Goods with 9% VAT
You may apply a reduced 9% rate for the following goods: foodstuffs, water, agricultural goods, medicines and aids, art, collectibles and antiques, books and periodicals.
Combination of rates
Are you dealing with goods and services that are subject to different rates? You can read here how to deal with this.
Delivery of goods
The delivery of goods also falls under the 9% rate if you make these goods from materials that a client has made available. This delivery is not a delivery, but a service. You can read more about this on this site.
We may not have been able to process your request yet. We first deal with current Bbz benefits and new applications. We then process the terminations and changes. We process all requests as quickly as possible. You will receive a letter from us after processing, stating the result of your change. You will then be asked to repay part of the payment, for example. So if you already know this, reserve this amount in advance. You cannot pay back until you have received the letter from us.