More and more companies and agricultural enterprises are investing in energy storage. Not only because of rising energy costs, but also due to attractive tax benefits. By installing multiple home batteries, you can take advantage of schemes such as the investment deduction, VAMIL, and energy investment deduction (EIA). In this blog, you'll discover exactly how you can benefit fiscally and how home batteries make your investment even more attractive.

Why are tax benefits relevant for home batteries?

Home batteries are a smart investment, but they initially require a significant outlay. Thanks to tax schemes, you can recover a large part of these costs. The government encourages sustainable energy storage because it contributes to the energy transition and grid balancing.

Key benefits of tax schemes:

• Immediate reduction of taxable profit, resulting in less tax to pay.

• Accelerated depreciation of investments, allowing you to benefit sooner.

• Alignment with sustainability goals, which can be attractive for subsidies and reputation.

By using the right schemes, you significantly reduce the net investment in home batteries.

Investment deduction: benefiting from extra deduction

The small-scale investment deduction (KIA) offers a direct tax benefit when you invest in business assets, including home batteries. The higher your investment amount, the larger the percentage you can deduct from taxable profit.

Key points:

• Investment amounts between approximately €2,800 and €387,580 (amounts adjusted annually) are eligible.

• Deduction percentages vary between 28% and decrease as you invest more.

• The scheme applies to both new and used battery systems, provided they meet the conditions.

An investment in home batteries becomes even more attractive, especially when considering the combination with other deductions.

VAMIL: free depreciation for maximum flexibility

The VAMIL scheme (Arbitrary Depreciation Environmental Investments) allows companies to accelerate the depreciation of sustainable investments, such as home batteries, at any desired time.

Key benefits of VAMIL:

• Decide in which year you depreciate.

• Create tax benefits in years when you make high profits.

• Improve cash flow as the tax burden decreases faster.

Not all home batteries automatically qualify; they must be listed on the RVO Environmental List. Proper preparation and the right product choice are therefore essential.

Energy investment deduction (EIA): extra benefit for sustainable energy

With the EIA, you can deduct an extra percentage of your investment in sustainable energy solutions from taxable profit. Home batteries often fall under this scheme, especially if they are connected to sustainable generation like solar panels.

Key aspects of the EIA:

• Approximately 40% of the investment amount can be deducted (percentage may slightly change annually).

• Applicable to battery systems that contribute to energy savings or sustainable energy storage.

• Deduction is in addition to other schemes such as KIA and VAMIL.

Thus, the combination of EIA and home batteries provides significant benefits and a quicker payback time.

The relevance of tax benefits when investing in home batteries

The energy market is changing rapidly. Grid congestion problems, high energy rates, and sustainability requirements make storage investments increasingly necessary. Thanks to the tax benefits, you not only reduce your initial costs but also make your company directly future-proof. With home batteries, you benefit from lower grid costs, more energy independence, and attractive tax benefits.

Frequently asked questions about tax benefits for multiple home batteries

Can you combine multiple tax schemes?
Yes, often you can combine KIA, VAMIL, and EIA, as long as you meet the conditions.

Are used home batteries also tax-deductible?
In principle for the KIA, but stricter requirements regarding new condition and certification apply to VAMIL and EIA.

How do I apply for VAMIL and EIA?
Registration must be done via the RVO eLoket within three months after entering into the investment obligation.

Can I get tax benefits as an individual?
No, these schemes are only intended for entrepreneurs liable for income or corporate tax.

Are the tax benefits the same every year?
No, percentages and conditions are reviewed annually. It is wise to check current regulations.

Does a home battery need to be connected to solar panels for EIA?
In many cases, yes, because sustainable energy storage is a requirement for the scheme.

What happens if I apply late?
The right to the relevant deduction expires. Timely registration is therefore essential.