You have made an investment that helps save energy, applied for EIA and received an EIA statement. You will now have to make sure the EIA is submitted to the Dutch Tax and Customs Administration at the right time.
When to submit the EIA with the tax return
This depends on:
- whether you paid all the expenses in one calendar year or spread over several years;
- whether you made a profit or not.
All expenses made within one calendar year
You can take advantage of the EIA when submitting a tax return for that year.
All expenses made over the course of several years
- You started using the company resource in the year of the investment. You can then apply the fiscal deduction of the EIA entirely when submitting a tax return for the calendar year in which you made the investment; or
- you did not use the company resource in the year of investment. You can only subtract the amount from the fiscal profits in the year in which you made the investment. In the tax returns for following calendar years, you include the payments you make in that calendar year. You cannot make use of fiscal deduction of the EIA later than the calendar year in which you used the company resource.
You made no profits
- If you pay company tax, then you can incorporate the EIA in the previous year and the nine following years;
- if you pay income tax, then you can incorporate the EIA in the three previous years and the six following years.