Advance payment if you expect to make a loss in your first year as a self-employed person in a secondary occupation.

Don't do it... What can you gain from such a small amount?

Suppose you have a profit of 1,000 euros, you will have to pay 500 euros in taxes on that.

An advance payment of 500 euros could then yield 3% interest, which is 15 euros...

Phew.

If you're wrong and have paid too much, you could be waiting a year and a half for your money back.

Besides, if you make a profit, couldn't you just cover some extra costs? As a start-up, you'll still be able to buy plenty of things that are genuinely business-related.

Great... So as a self-employed in secondary occupation, it's best not to submit anything in December.

There are no other obligations (I have no trade goods and no advance payments) to the government/taxes because everything is done through personal income tax in June 2024? At least that was the case for me in 2023 (I am also exempted from VAT, by the way).