As with individuals, there are no specific subsidies for batteries for large-scale energy storage for businesses. However, they can, in specific situations, tax deduct the purchase of a home battery through the Energy Investment Allowance (EIA). An overview:
How much is the EIA?
With the EIA, you can 45.5% of the investment amount of the battery deducted from your taxable profit. That way you pay less corporate or business tax.
What are the conditions?
- The EIA is there for companies paying income or corporate taxes in the Netherlands.
- The asset you are purchasing is in the Energy List. In this case, it is specifically about batteries that provide stationary storage of sustainably generated electrical energy.
- For batteries, the Energy List primarily targets lithium-ion batteries and saltwater batteries. Both have storage capacities greater than 10 kWh.
- The battery costs min. 2,500 euros. The total purchase amount for energy efficient business assets is capped at max. 126 million euros per calendar year.
IMPORTANT: correctly installing & connecting a home battery is specialist work. For this you need to turn to an installer. They will not only take care of the installation, but also advise you on the best type of storage for your installation. Get in touch with a professional active in your area.
How to apply for the EIA for your battery?
You apply for the EIA digitally through the eLoket of the RFO. To do so, you must provide some supporting documents, such as purchase invoices, product sheets, etc. Based on this information, the RFO will decide whether you are eligible for the EIA. Is this the case? Then you will receive a statement containing the amount eligible for the EIA. This information will appear on your tax return.
TIP: don't have solar panels yet? Then you probably find it interesting to know that the purchase of solar panels is also covered by the EIA scheme.
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