More and more companies and agricultural enterprises are investing in energy storage. Not only because of rising energy costs but also due to interesting tax advantages. If you install multiple home batteries, you can take advantage of schemes such as 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 advantages relevant for home batteries?

Home batteries are a smart investment, but they require a significant initial outlay. Thanks to tax schemes, you can recoup 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:

• Direct reduction of fiscal profit, resulting in lower taxes.

• Accelerated depreciation of investments, allowing for earlier benefits.

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

By taking advantage of 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 advantage when you invest in business assets, including home batteries. The higher your investment amount, the greater the percentage you can deduct from the fiscal profit.

The main points:

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

• Deduction percentages vary from 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 thus becomes even more attractive, especially when you consider the combination with other deductions.

VAMIL: free depreciation for maximum flexibility

The VAMIL scheme (Arbitrary Depreciation of Environmental Investments) allows companies to depreciate a sustainable investment, such as home batteries, at any desired time.

Key benefits of VAMIL:

• Determine yourself in which year you depreciate.

• Create tax advantages in years when you have high profits.

• Improve cash flow as the tax burden decreases faster.

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

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

With the EIA, you can deduct an additional percentage of your investment in sustainable energy solutions from the fiscal profit. Home batteries are often covered under this scheme, especially if they are connected to sustainable generation such as 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 faster payback period.

The relevance of tax advantages in investing in home batteries

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

Frequently asked questions about tax advantages with multiple home batteries

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

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

How do I apply for VAMIL and EIA?
You must register through RVO's eLoket within three months after committing to the investment.

Can individuals receive tax advantages?
No, these schemes are only intended for entrepreneurs liable for income or corporate tax.

Are the tax advantages the same every year?
No, percentages and conditions are reviewed annually. It's 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 lapses. Timely registration is thus essential.