Energy investment deduction

Do you, as a company, want to achieve fiscal benefits? This is possible if you invest in energy-efficient technologies and sustainable energy with the Energy Investment Allowance (EIA). This scheme provides you with an average benefit of 11%. For 2022, there is a budget of €149 million. In addition, energy-efficient investments result in lower energy bills. 

Tax deductions are available for clearly defined investments (specific) as well as for customized investments (generic) that result in substantial energy savings. You can deduct 45.5% of the investment costs from the taxable profit. This is possible on top of the usual depreciation. These investments are described as 'business assets' on the Energy List 2022.

Energy list

Your investment must meet the description and associated requirements under one of the codes on the Energy List. You can also get deductions for
Custom investments that result in substantial energy savings. They do not have to be on the Energy List, but they do have to meet the savings standard. This
Report using a generic code. For an investment you made in 2022, use the Energy List 2022.

Conditions

An important condition is that your energy-efficient investment fits under a code on the Energy List and meets the related requirements. In addition, you are
entrepreneur in the Netherlands,
Aruba, Curaçao, Sint Maarten or the BES Islands If you do not have a tax return, you pay income tax or corporation tax and the total reporting amount is at least €2,500.  

To request

To apply for the Energy Investment Tax Credit, do so within 3 months of entering into the investment commitment via my.rvo.nl. You will find more information about the application process there. Also consider the following:

  • Notification periods apply to the Energy Investment Allowance (EIA).
  • You need eHerkenning (eH) with a minimum confidence level of 1 for your application. It takes 1 to 5 working days to receive your eH login.
  • If you are an intermediary, you use your own login details to submit the EIA report.

Do you still have questions about the EIA?
I would be happy to help you out!