0% VAT on Solar Panels

0% VAT on Solar Panels is a fiscal incentive from the Dutch Government that reduces the purchase and installation cost of residential solar panel systems by eliminating the standard 21% VAT charge. This measure, effective through April 1, 2027, is designed to accelerate the adoption of rooftop solar energy among homeowners across the Netherlands, including Eindhoven.

Eligible recipients are homeowners in the Netherlands purchasing and installing solar panels on residential properties. Business owners installing solar panels on commercial premises continue to pay 21% VAT but may reclaim it through their VAT return. This incentive makes solar energy more accessible and affordable for private households.

Solar panels and VAT | Business. gov.nl Are you buying solar panels for your business premises? Or do you sell or install solar panel installations?

Find out about paying, calculating, and reclaiming VAT here. VAT when purchasing solar panel systems Paying VAT on electricity you generate VAT when selling or installing solar panel systems VAT when purchasing solar panel systems Are you having solar panels installed on your business premises? Then you pay 21% VAT.

You can reclaim the VAT (in Dutch) for the purchase and installation of this system via your VAT return. Are you an entrepreneur and are you having solar panels installed on your home, or another part of your residence? Then you do not pay VAT (in Dutch) for the solar panels, parts, and installation.

Paying VAT on electricity you generate You use part of the electricity generated by your solar panels yourself. What remains, you feed back to the electricity grid. If you feed more back than you use, you will receive compensation from your energy supplier.

This is called the netting scheme ( salderingsregeling ). You usually pay VAT on the reimbursement. You do this in your VAT return.

You calculate the VAT yourself. Sometimes you may calculate with a fixed amount (flat rate). Read how to calculate and reclaim VAT on solar panels (in Dutch).

If you do not charge VAT to your customers yourself, you usually do not have to pay VAT on the fee either. For example, because you provide services to which the 0% rate applies. In that case, however, you must register for the small businesses scheme (KOR).

Are you purchasing a home battery for your business to store extra power? Read on Netherlands Tax Administration what this means for VAT (in Dutch). Also check out special situations that may apply to you.

For example, if you include the battery in your business assets but also use it privately. VAT when selling or installing solar panel systems Do you sell and/or install solar panels? Whether you charge VAT to your customer depends on the type of property.

If you install the solar panels on a house, or another part of a residence, you charge 0% VAT. If you install solar panels on or near premises without a residential function (business premises), you charge 21% VAT. If you have solar panels on or near a property with both functions (a home that is also a business premises), you charge 0% VAT.

You can check the Addresses and Buildings key register (BAG) to find out if a property is a home or a business premises. If in doubt, you can contact the Netherlands Tax Administration . How would you rate this page?

(question 1 of max 3) We are sorry to hear that. How can we improve? (question 2 of 3) The information is incomplete I do not understand the information The information is incorrect I do not agree with these rules Make your company more sustainable with solar energy Make your office energy efficient Netting scheme for solar panels ends per 2027 Questions relating to this article?

Please contact the Netherlands Tax Administration, Belastingdienst +31 (0)55 538 53 85 0800 0543 Other contact options