Here you can find the frequently asked questions about the Energy Investment Allowance (EIA) and the answers to them.
Frequently Asked Questions about EIA
Who can use the EIA?
Entrepreneurs in the Netherlands, Aruba, Curacao, Sint Maarten or the BES Islands that pay income or company tax and make an investment listed on the Energy List can make use of the EIA, if they pay taxes in the Netherlands.
Private individuals, associations or foundations cannot use the EIA. Lease constructions or ESCOs (Energy Service Companies) allow several parties to benefit from the EIA. The investing party obtains the fiscal advantage, while the party using the energy investment saves on costs/energy use.
Can someone else submit my application?
Yes, you can authorise someone else to do this for you. The person authorised can (as an intermediary) login with their own e-Herkennings ID in e-Loket and reply to the question “who are you authorised for” with “endorsee”.
How do I apply for an EIA?
Applications can only be submitted digitally. You cannot fax, email or mail an application.
How do I make a digital application?
To submit an application digitally you need:
- e-Herkenning, level 1
When you have received your username and password, you can login to the e-Loket of the Netherlands Enterprise Agency. Here you will find the EIA form by the letter “E”.
For an EIA application, an e-Herkenning at security level I is sufficient. If you are an intermediary, please use your own login details for e-Herkenning and not those of the company you are submitting the application for.
What must I send along with the digital application form for an EIA?
Nothing. It is no longer possible to send along information, such as an authorisation or more technical specifications, of a company resource. You will receive a questionnaire from the Netherlands Enterprise Agency if more details are needed.
What expenses can I claim for the EIA?
You can include purchase and production expenses. There are different terms for these:
The Netherlands Enterprise Agency has to receive your report within three months from the order or commission being given.
You can state production expenses if you have outsourced a commission, used material from your own warehouse or have incurred salary expenses for your own staff. The Netherlands Enterprise Agency has to receive your statement within three months of the end of the calendar quarter within which you made the production costs or within three months after completion (if you made the production expenses in the same calendar quarter as the one in which you started using the company resource).
Can I report several investments in one go?
Yes, but only if these are company resources which have the same energy code.
For which expenses can I apply for an EIA?
Apart from the expenses for the company resource, all expenses that are technically necessary and purely for that company resource are expenses eligible for the Energy Investment Allowance. These are usually the material and fitting expenses of the company resource.
Beware! If you make several investments, the sum of these in your EIA application is subject to a maximum. This is included in the Energy List (in Dutch) by the relevant company resource.