File on Time or Carry the Risk Yourself by Linda Pavan Feb 18, 2026 LINDA PAVAN For many small BVs, the annual accounts feel like something that lives with the accountant. Until the deadline passes. Then it becomes the director’s problem, personally. The rules around filing with ... ES IT LEDGER Linda Pavan NL Read more
Quietly Moving from Sole Trader to BV: What the New Rules Really Change by Linda Pavan Feb 17, 2026 LINDA PAVAN When a sole trader decides to convert into a BV, the question is rarely theoretical. It is about liability, contracts, continuity of clients, and above all: cash flow. If the conversion triggers tax o... ES IT Linda Pavan NL TAX Read more
The Annual Accounts Are Not a Formality by Linda Pavan Feb 16, 2026 LINDA PAVAN For many small business owners, the annual accounts feel like something that belongs to the accountant’s calendar, not to daily business reality. Yet the obligation for a CEO to prepare the annual sta... ES IT LEDGER Linda Pavan NL Read more
Every Loan Leaves a Paper Trail and It Must Tell the Whole Story by Linda Pavan Feb 13, 2026 LINDA PAVAN In small businesses, money often moves faster than paperwork. A transfer to cover VAT, a loan from the director to bridge a slow-paying client, an advance to a related company. On the bank statement i... ES IT LEDGER Linda Pavan NL Read more
When Paying Late Becomes Expensive And Why Many Small Businesses Miss the Signal by Linda Pavan Feb 12, 2026 LINDA PAVAN Every small business owner knows the feeling: invoices out, money in eventually. Cash flow is never abstract. It’s rent, salaries, suppliers, trust. And somewhere in that daily reality sits the tax pa... ES IT Linda Pavan NL TAX Read more
When Delivery Costs Follow the VAT And Why That Matters to Your Invoice by Linda Pavan Feb 11, 2026 LINDA PAVAN Every entrepreneur knows the feeling: you send an invoice, the amount looks right, the work is done, and yet a small detail can still trip you up. VAT is one of those details. Especially when it comes... ES IT Linda Pavan NL TAX Read more
What the Tax Office Sees Is What Counts by Linda Pavan Feb 10, 2026 LINDA PAVAN When cash flow feels tight, an invoice goes out late, or a contract amendment stays “for later,” administration is usually the first thing to slip. That’s human. But recent reminders from the Tax Offi... ES IT LEDGER Linda Pavan NL Read more
The ICP Declaration Is Not Paperwork It’s Proof by Linda Pavan Feb 9, 2026 LINDA PAVAN When you invoice a client in another EU country without charging Dutch VAT, the money feels clean and simple. No VAT to advance, no cash tied up. But that simplicity rests on one condition: the ICP de... DIGITAL ES Linda Pavan NL TAX Read more
A Changed Bank Number and a Safety Net You Shouldn’t Rely On by Linda Pavan Feb 6, 2026 LINDA PAVAN When the Tax office announced its switch from ING to Rabobank as of 1 May 2026, it sounded like a minor administrative detail. In practice, details like this sit right at the heart of everyday busines... ES IT Linda Pavan NL TAX Read more
The Eight-Week Clock on VAT Corrections by Linda Pavan Feb 5, 2026 LINDA PAVAN A VAT mistake rarely feels like “tax news” when you find it. It feels like an extra hour of admin on a Tuesday night, a sudden dip in cash because you may have underpaid, or an awkward conversation be... ES IT Linda Pavan NL TAX Read more
Don’t Trust the Numbers Just Because They’re There by Linda Pavan Feb 4, 2026 LINDA PAVAN Every spring, many small business owners sit down to do their personal income tax and feel a quiet sense of relief. The form is already filled in. Numbers are there. Boxes look complete. Surely this s... ES IT Linda Pavan NL TAX Read more
What Childcare Policy Really Means for a Small Business in 2026 by Linda Pavan Feb 3, 2026 LINDA PAVAN Policy headlines often sound distant. Percentages, income thresholds, indexed amounts. But for micro and small business owners, family policy is never abstract. It shows up in working hours, invoices ... ES IT Linda Pavan NL TAX Read more