It has been said by the Minister that the auditor's report referred to in the scheme is unlikely to apply to small companies. Unfortunately, it is not yet clear what is meant by small companies. This will be clarified in about 4 weeks.
The Minister for Employment and Social Affairs says the following:
That is why, in principle, an auditor's report is required. For the historical period - normally 2019 - it is in many cases already (or in the making), because this is in line with the annual figures. The aim is to provide clarity within four weeks after publication of the regulation about the limit under which an auditor's report is not required and if an auditor's report is required, what type of auditor's report that is. For example, it is possible not to require an auditor's report for small subsidy amounts, or for companies with a very small wage bill, if the loss of turnover has been made plausible in another way or if the audit has taken place in another way.
You could take this into account when deciding on the NOW application, but as a small entrepreneur you should not take this too seriously.