Energy Investment Allowance (EIA)
A Dutch tax allowance for companies investing at least €2,500 in eligible energy-efficient technology or carbon-cutting assets.
Questa opportunità è attualmente disponibile in inglese.
EIA lets you deduct 40% of reported investment costs from taxable profit. You can report assets listed on the annual Energy List or tailored investments under a generic code when they meet the energy-savings standard.
Eligibility
Your tax-liable company must be established in the Netherlands or one of the listed Dutch Caribbean jurisdictions. Reported investment or production costs must be at least €2,500 and no more than €126 million.
The asset must not have been used before, and you must hold any licences required for the investment. You cannot claim EIA together with the Environmental Investment Allowance (MIA) or SDE+ for the same investment.
If you sell or give away the business assets within five years after the investment and their total value exceeds €2,300, you must repay part of the allowance through the disinvestment surcharge.
How to apply
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You need eHerkenning digital verification at security level 2+ or higher to apply.
Apply digitally to the Netherlands Enterprise Agency. For purchase costs, submit within three months after placing the order or commissioning the work—not from the offer, invoice or payment date.
For production costs, submit within three months after the end of the calendar quarter in which you incurred the costs. If you incurred the costs in the same quarter that you put the asset into use, you can instead submit within three months after completion.