Sole traders
No profit tax, no annual accounts — but an administration that has to last ten years, and that you answer for personally.
Your legal form decides the rules
An eenmanszaak is not a legal person. There is no profit tax — your profit is your income — and the annual accounts duty of BW art. 2:15 does not apply. Bon Buku knows that and keeps those deadlines out of your calendar.
Drawings, not wages
You are not on your own payroll. Money you take out of the business is booked as a drawing against your capital, and what you put in as a contribution.
A month with no turnover too
A nil return is still a return. The calendar asks for it, because not filing costs you the same as filing late.
Your bookkeeper can look in
With their own login on your books, and a role that says what they may do. You stay the owner.
Your income tax is not in the calendar
Those rules are not in Bon Buku yet, so that deadline appears nowhere — not even as a blank. Put it in your own diary, or ask your accountant.
The OB rates that go with this
These percentages and descriptions come from the same table Bon Buku works your invoices and your return out with.
| 6% | General rate |
| 7% | Increased rate |
Which rate applies to your turnover depends on what you sell, not on which trade you are in. If in doubt, ask your accountant.