If a Dutch individual with a home battery and a dynamic energy contract regularly buys and sells energy, VAT should be calculated on the purchases and sales. In that case, in principle, VAT on the purchase and installation of the home battery can also be reclaimed.

Reclaim VAT

So energy is bought and sold on a daily basis, allowing battery efficiency. That person then became a VAT entrepreneur and can reclaim the VAT on the purchase of the battery, installation and control software.

When to reclaim or not to reclaim VAT?

When energy is purchased and sold with the home battery, VAT can be reclaimed. If the battery is only used to store the self-generated energy and later use it yourself, then VAT cannot be reclaimed.

Years after?

In principle, VAT should be paid each year in the years following the purchase. However, the Small Business Administration may apply which means that no VAT has to be paid in the years following the purchase of the home battery.

The Heat Fund offers owner-occupiers the opportunity to finance energy-saving investments for their homes with the Energy Savings Loan an attractive loan. The goal of the Heat Fund is to make it possible to make every owner-occupied home more sustainable, so even homeowners older than 75 or with limited borrowing options can qualify for this loan.

The Energy Investment Allowance (EIA), Environmental Investment Allowance (MIA), Early Depreciation of Environmental Investments (VAMIL), Sustainable Energy and Energy Conservation Investment Subsidy (ISDE), and Sustainable Social Real Estate (DUMAVA) are schemes that offer business users tax benefits for investments in energy conservation and sustainable energy. Among other things, businesses can take advantage of deductions from taxable profits, accelerated depreciation of environmentally friendly investments, and subsidies for energy-saving measures.

Taking advantage of these schemes can encourage companies to make more sustainable investments and contribute to a more energy-efficient future.

Energy investment allowance (EIA).

Businesses can deduct 40% of the investment cost in a business battery storage system or solar panel installation from their profits, giving an average benefit of 10%. This scheme applies only to solar panel installations with a capacity of 15 to 55 kWp or a 3x 80A connection; installations with a larger capacity are not eligible.

Environmental Investment Allowance (MIA).

The MIA is a tax scheme that rewards companies for investing in environmentally friendly business assets. The goal is to promote the development and purchase of environmentally friendly products and technologies. Companies that invest in environmentally friendly assets can benefit from an additional deduction from taxable profits, reducing their tax bill.

Early depreciation of environmental investments (VAMIL).

VAMIL is a scheme that allows companies to write off environmentally friendly investments on an accelerated basis. This means companies can amortize investment costs faster than normal, allowing them to reap financial benefits sooner. This scheme can be combined with the MIA to provide an even greater financial benefit for investments in environmentally friendly technologies.

Investment subsidy for renewable energy and energy conservation (ISDE)

The ISDE subsidizes energy-saving measures for businesses with an available budget of €600 million in 2024. Businesses are eligible for subsidies when installing heat pumps, solar water heaters, and small-scale wind turbines. This subsidy scheme will remain in effect until 2030.

Sustainable social real estate (DUMAVA)

From April 22, 2024, another grant will be available, totaling €237.5 million. This scheme is open to decentralized governments such as municipalities, provinces and water boards that own buildings with a public function. This allows these agencies to apply for financial support for their projects.