You’ve worked one shift via our platform - you experienced what it was like - and requested a VAT-ID if you didn’t have one already. From the moment you receive an activated VAT-ID, you are required to do VAT declarations, also known as the declaration of turnover taxes (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 log in.
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 per quarter based on your activity via our platform. Please note if you didn't have any revenue in a quarter, then this quarter will not be shown to select. Even when you didn't have revenue in a quarter, you still need to declare your tax returns.
3. Click on the green button Declare turnover taxes (aangifte omzetbelasting doen) and select if you only worked via our platform or also did other freelance 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 the invoices of your Temper profile.
4. This page shows all the steps that you encounter during your turnover tax declaration.
Please note: This page states no advice. This example is based on a situation nearly similar to yours as a freelancer if you’ve only worked via our platform. 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’s time to report your numbers to the ‘Belastingdienst’ (Dutch Tax Authorities). Ready?
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 contact person for this tax return. This could be your accountant. If you don’t 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 our platform. In that case, you can leave the fields empty and continue by clicking on 'akkoord'.
The last step is column 5: 'Voorbelasting en kleineondernemersregeling' (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,- excluding VAT. The VAT you’ve paid for this laptop is € 42,- (21% VAT). You can fill in € 42,- as input tax.
Question 5d you leave blank. Until the end of 2019, you could enter a reduction for the payment of VAT here, if you were entitled to the old small business scheme. This scheme has been changed to the new small business scheme (KOR) on 1 January 2020, so this means you always have to pay back the VAT you receive.
Check if your overview with all the amounts is correct. Then save and sign via 'opslaan en naar ondertekenen'. Fulfil 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 website of the Belastingdienst your declaration you just sent. At the bottom of this pdf is shown how much tax you owe the Belastingdienst for this quarter. Pay this amount before this date.
Tip: download the app Btw-Alert offered by the Tax Authorities and always receive a reminder when you have to declare your turnover tax.