VAT refund on home batteries

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The new VAT scheme for home batteries

Under the new rules, homeowners who invest in a home battery can reclaim the VAT they paid from the tax office. That is 21% off the purchase price, which makes a home battery more attractive than ever.

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The conditions for a VAT refund on a home battery

A few conditions apply before you qualify for the VAT refund.

A dynamic energy contract

One important condition is that you have an energy contract with dynamic prices. The VAT refund on a home battery is only possible if you "trade" with it, charging when prices are low and discharging when they are high. The energy contract also has to be in the name of the person buying the battery.

Buying and selling energy

As said above, you have to use your home battery to "trade" in energy. With a battery and a dynamic contract you buy power cheaply and sell it dearer. That trading is what makes the tax office treat you as a business for VAT.

Our smart energy management system arranges this for you, so you get the benefit of the energy you generate and store without having to think about it.

Read more about energy management

What do you need to reclaim the VAT?

• A dynamic energy contract in the applicant's name
• An invoice in the applicant's name
• A citizen service number for the correspondence with the tax office
• A bank account number for the refund

How does the VAT refund on a home battery work?

Investing in a home battery? Good news: you can reclaim the 21% VAT on the purchase through a straightforward tax arrangement, which is a tidy saving. It is mainly of interest to private households, although businesses can benefit too. Here it is in three clear steps:

1. You supply power, so you are (temporarily) in business

If you have a home battery and feed some of the stored power back to the grid, the tax office sees you as a business, because you are selling electricity. That is what lets you reclaim the 21% VAT on your battery. The arrangement closely resembles the old VAT refund for solar panels.

2. What you pay: settled out of your return

The refund does come with obligations. As a "business" you owe VAT on your income. Happily that is handled automatically through a fixed rate of 15 euros per kWh.

An example for a home battery of 10, 15 or 20 kWh:

• 10 kWh = 150 euros due

• 15 kWh = 225 euros due

• 20 kWh = 300 euros due

The amount due is deducted from what the tax office pays you back. You do not have to arrange anything yourself.

3. The small business scheme: no more returns to file

If you use the Dutch small business scheme, you are exempt from further VAT obligations once the refund has come through. No returns, no paperwork. Our VAT refund service takes care of all of it.

In short: you get the VAT back and you have no tax admin to worry about afterwards.

What does this mean for you?

A smart home battery and the right refund scheme get you more out of your solar energy. You save on the purchase and use more of your own power. We are happy to advise you on what is possible.