Do you want to gain tax benefits as a company? You could if you invested in energy-efficient LED technologies and renewable energy before 2023 with the Energy Investment Allowance (EIA). This scheme gave you an average benefit of 11%. For 2022, the budget was €149 million.
You were able to get tax deductions for LED lighting for clearly defined investments (specific) as well as for customised investments (generic) that would yield substantial energy savings. You could then deduct 45.5% of the investment cost from taxable profit. This could be on top of the usual depreciation. These investments were described as 'business assets' on the Energy list 2022.
Your investment must meet the description and associated requirements under one of the codes listed on the Energy List. You can also get deductions for
customised investments that deliver substantial energy savings. They do not have to be on the Energy List, but must meet the savings standard. This
report using a generic code. For an investment you made in 2022, use the Energy list 2022.
A key condition is that your energy-efficient investment fits under a code on the Energy List and meets the associated requirements. In addition, you are
entrepreneur in the Netherlands, Aruba, Curaçao, Sint Maarten or the BES islands , you pay income or corporate tax and the total reporting amount is at least €2,500.
Apply for the Energy Investment Deduction within 3 months of committing to the investment via my.rvo.nl. You will find more information about the application process there. Please also note the following:
