To assist entrepreneurs and businesses, the government has decided to extend the postponement of tax payments until March 31, 2022. The postponement was originally set to end on January 31, 2022, and now aligns with the duration of other measures in the support package.

The postponement of payment remains available for those entrepreneurs who still need it due to ongoing COVID-19 measures and provides them with extra financial space. Currently, over 264,000 entrepreneurs have a total outstanding tax debt of 18.7 billion euros. In total, over 380,000 entrepreneurs have made use of the payment postponement.

Entrepreneurs who are already using the postponement do not need to take any action. Entrepreneurs who have not previously used the postponement or have fully repaid their outstanding debt can apply for a postponement of payment until March 31, 2022. The postponement applies to taxes for which the due date is before April 1, 2022.

During the period of mandatory closure, gyms offered online fitness classes. To assist gyms, the government is also reinstating the reduced VAT rate on online fitness classes retroactively for the period from November 28, 2021, to January 14, 2022.