You’ve worked one shift via Temper - you experienced what it was like - and requested a VAT number if you didn’t have one already. From the moment you received an activated vat number, you are required to do VAT declarations, also known as the declaration of turnover taxes (btw-aangifte omzetbelasting). At the bottom of this article there is a link that shows the moments you need to declare your taxes.
Note: Nothing in this article can be seen as tax advice - regard it as a tool to help you.
This is how it works:
1. Go to temper.works/login and login;
2. Click on your name and select ‘Financial overview’
The financial overview shows how much you’ve earned each month. On the right side you’ll find a tool which shows how much revenue and costs you have had in a quarter based on your activity via Temper. Please note if you didn't had any revenue in a quarter, then this quarter will not be shown to select. Even when you didn't had revenue in a quarter, you still need to do tax return
3. Click on the green button Declare turnover taxes (aangifte omzetbelasting doen) and select if you only worked via Temper or also did other freelancer activities. If you choose I only worked via Temper, you will see the screen below.
This screen shows an overview of your revenue and costs for a specific quarter. Please note this overview only shows the revenue and costs of your invoices of your Temper account.
4. This page shows all the steps that you encounter during your turnover tax declaration.
Please note: This page is no advice. This example is based on a situation nearly similar to yours as a freelancer if you’ve only worked via Temper. Always use your own administration for your tax declarations. Especially if you’ve done freelance jobs outside of Temper. If you have questions for advice, you could hire a tax consultant.
It is time to report your numbers to the ‘Belastingdienst’ (Dutch Tax Authority). Ready?
Click on omzetbelasting (turnover tax). Here you'll find an overview of all your submitted tax returns and open tax returns. Click on the one below Openstaande btw-aangifte.
- At the introduction ‘Hebt u dit tijdvak iets aan te geven? (Do you have anything to declare during this period?)’ you fill in: ‘ja (yes)’. If you haven’t worked in the last quarter as a freelancer, you fill in ‘nee (no)’.
- Fill in the first name and family name of the contactperson for this tax return. This could be your accountant. If you do not have an accountant, feel in your own name. (Never fill in Temper)
Next you will reach column 1: ‘Binnenland (Performance in the Netherlands)’. At question 1a you should fill in the revenue and vat (of the revenue) you have calculated. You can leave the other fields empty when they aren’t applicable to you.
Column 'Buitenland' (Abroad) is often not applicable to you if you worked as a freelancer only via Temper. In that case you can leave the fields empty and continue by clicking on 'akkoord'.
The last step is column 5: ‘Voorbelasting en kleine ondernemers (Input tax and small businesses).
- Question 5a is automatically filled in based on your answers at column 1.
- At question 5b ‘voorbelasting' (input tax) you should fill in the amount you calculated. Input tax is the amount of tax you paid over your costs.
For example: You bought a laptop for your business for €200,- ex. vat. The vat you paid for this laptop is €42,- (21% vat). You can fill in €42,- as input tax.
3. At question 5d you can fill in a reduction for the amount of VAT you have to pay, if you are entitled to the Kleineondernemingsregeling (small business arrangement)’. If you are not entitled for a reduction, then you can leave this box empty.
For example: Your expect that your vat of the revenue this year will be less then €1345,-. This means your revenue will be less then €6404,-. In this case you do not need to return tax of your revenue. You may fill in at 5d the equal amount you needed to pay as tax. Please note if your revenue will be higher then expected at the end of the year, then you need to correct your declaration and pay the amount of vat you still owe the government.
Check your overview with all the amounts are correctly. Then save and sign via 'opslaan en naar ondertekenen'. Fulfill your declaration by following the steps on the website of the government.
Perhaps you have to pay VAT to the Belastingdienst. Download within your profile on the site of the Belastingdienst your declaration you just sent. At the bottom of this PDF is stated how much tax you owe the Belastingdienst for this quarter. Pay this amount before the stated date. You are done!