The Netherlands Enterprise Agency (RVO) offers entrepreneurs an Energy Investment Allowance (EIA) for parking coolers in the truck. This investment deduction is not a subsidy, as is the case for the purchase of solar panels, but an extra deduction from the profit from a business.
Belgium and Luxembourg
Also for Belgium and Luxembourg, a government subsidy can be granted to entrepreneurs who invest in energy-saving assets and sustainable energy. For more information about these specific schemes you can read further here for Belgium and here you will find information for Luxembourg.
Energy Investment Allowance in the Netherlands; What is the EIA?
The EIA is a tax deduction scheme. The scheme offers direct financial benefits to entrepreneurs who invest in energy-saving assets and sustainable energy. In addition to the depreciation, you may deduct an extra amount from the profit from these investments. If you have not made a profit, you also have no advantage M.B.T. the EIA. For 2019, the deduction is 45% of the investment (purchase and production costs).
Report within three months after assignment
A number of conditions apply to the investment allowance. For example, the investment must be reported within three months after the assignment via the RVO E-counter. This concerns “the assignment and not the actual assembly or invoice. It concerns the date on which the order was given or that the supplier confirmed the order”.
This concerns the following conditions:
- The investment must be at least € 2,500 to be reported. This also includes any battery protection.
- The asset has not been used before.
- “The investment must meet the requirements as laid down in the energy list 2018. For air conditioners, it concerns the requirements of code 240207. For air conditioners / heat pumps in buildings, other codes apply. You can download the energy list from the website of RVO.nl.
- You cannot receive an energy investment allowance and an environmental investment allowance at the same time for the same business asset.
The investment must comply with the requirements as laid down in the energy list 2018. For air conditioners, it concerns the requirements of code 240207. Different codes apply for air conditioners / heat pumps in buildings. You can download the energy list from the RVO.nl website.
Government Gazette
Ultimately, the regulation published in the Government Gazette is decisive for determining whether an investment is eligible for EIA. The EIA is adjusted annually. This means that codes (energy-saving assets) are added and removed. The new energy list is usually published at the end of December and immediately posted on the RVO.nl site.
View here the RVO asset code for stand air conditioners, which you must enter on the application for the subsidy scheme.