Applying for MIA and Vamil can only be done online. To apply for MIA and Vamil an accountant’s report is not needed.
Applying via eLoket
You must first report the environmental investment (digitally) to be able to apply MIA and Vamil later in your tax return.
You can only submit a MIA and Vamil report online via eLoket. For MIA and Vamil you need eHerkenning level 1. You can find the forms for MIA and Vamil on eLoket under the letter 'M' or 'V'. You fill in the form.
You must deduct a subsidy already received from the investment costs.
After checking the completed form, send it digitally with the 'Send' (‘verzenden’) button.
Read more about eLoket and eHerkenning on our information page.
In general you have to submit a report to MIA and Vamil within 3 months of entering into an obligation to buy the company resource. "Entering into an obligation" is, for instance, signing a purchase order.
Production costs are subject to slightly different terms. Production costs are expenditures for using your own staff, materials from your own warehouse and activities performed by third parties under your own direction. These expenses should be reported within 3 months of the end of each calendar quarter in which they were made. This does not apply if the company resource is adopted in the course of the calendar quarter. The production costs over the quarter in which the company resource is used then have to be reported within 3 months of the beginning of that use.
For further information about the reporting terms, we refer you to the Tax and Customs Administration.
Combinations with other schemes
It is possible to combine the Vamil with MIA. Grants from, for instance, the Young Farmers’ Scheme must be deducted from the investment costs.