MIA/Vamil
A Dutch tax scheme for income- or corporation-tax payers investing at least €2,500 in eligible environmental technology on the Environment List.
Den här finansieringsmöjligheten är för närvarande tillgänglig på engelska.
MIA lets you deduct up to 45% of eligible investment costs from taxable profit, on top of the usual investment deduction. Vamil is not a 75% reduction in the investment cost or tax bill. It lets you choose when to record depreciation deductions for 75% of eligible investment costs, so you can time those deductions to improve cash flow or reduce interest costs.
Eligible costs can include buying an asset, producing or assembling it in-house, and certain environmental-advice costs. The asset and any included components must meet the description for its code on the Environment List in force when you commit to the investment.
Eligibility
You must be an entrepreneur in the Netherlands, Aruba, Curaçao, Sint Maarten, Bonaire, Sint Eustatius or Saba and pay income or corporation tax. A government organization, foundation or association can also qualify if it pays corporation tax; private individuals cannot.
Report at least €2,500 per application. The general limits are €25 million per year and €25 million per business asset, but the Environment List may set a lower cap for a specific asset.
The asset must generally be new. Costs of adapting a used asset to meet the Environment List requirements can qualify, as can used components or materials when you assemble an asset yourself.
You cannot claim both EIA and MIA on the same costs, although Vamil may still be available for costs that received EIA. An asset supported through AanZET, SSEB, STour, SWIM or SPRILA cannot receive MIA/Vamil.
How to apply
- Status
- Öppet löpande
Check the applicable Environment List and note the asset code, then report the investment online to the Netherlands Enterprise Agency using eHerkenning level 2+. After a positive decision, use RVO's statement in your tax return.
For purchase costs, submit within three months after entering the purchase obligation—not from the quotation, invoice, installation or payment date. For in-house production costs, submit within three months after the end of the calendar quarter in which you incurred the costs. If you put the asset into use in that same quarter, submit those costs within three months after the in-use date. Environmental-advice costs follow the deadline for the purchase or production costs they accompany.