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Answers to the questions business owners ask us.

Practical articles on accounting, staff and tax. Backed by sources and written for business owners.

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Financial administrationIT companies

Developing your own software: capitalise it or expense it straight away?

If your IT company builds its own product, you may capitalise the development costs: put them on the balance sheet and write them off over the useful life. A bv must then hold a legal reserve equal to that amount. That part of equity may not be distributed. For tax you may write off the costs of self-made intangible assets in one go in the year itself. The annual accounts and the tax return can therefore differ.

7 min read

Financial administrationIT companies

SaaS subscriptions, licences and implementation projects: when is it revenue?

For a software company the moment of invoicing often does not coincide with the moment of revenue. Under Guideline 270 for annual reporting, SaaS is a service that you recognise over the term. A licence for the software as it is can be revenue on delivery. Implementation is recognised in proportion to the work, and a one-off set-up fee goes with the service. For tax, sound business practice applies, and for an assignment still in progress the rule for work in progress. VAT is due on the invoice.

9 min read

TaxIT companies

WBSO and innovation box for software development: what do they deliver and how do you apply?

The WBSO reduces the payroll tax on the hours your developers spend on technically new software: 36% of the first € 391,020 of the base in 2026, 50% for starters. Self-employed people get a fixed deduction of € 15,979. You apply in advance at RVO and record hours per day, per project and per employee. With the same R&D declaration a private limited company can put the profit from that software in the innovation box, at an effective rate of 9%.

9 min read

TaxIT companies

VAT on software and SaaS for customers in and outside the EU: when do you reverse charge, when do you use OSS?

If you sell software or SaaS to a business in another EU country, you invoice without VAT with the words VAT reverse charged, and you report the turnover in box 3b and in the EC sales list. A business customer outside the EU falls outside your VAT return. For consumers in the EU you charge Dutch VAT up to € 10,000 a year for the whole EU together. Above that you charge the VAT of the customer's country, usually through the OSS.

11 min read

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