- From 2027, the net metering scheme for solar energy will end, reducing financial benefits for solar panel owners. Home batteries offer a solution, with VAT on purchase and installation refundable under certain conditions. If used for trading energy, the battery owner is considered a VAT entrepreneur, liable for 21% VAT on economic activities. The tax authority provides criteria to determine economic activity, such as having an Energy Management System and a dynamic energy contract. VAT entrepreneurs can reclaim VAT on business use of the battery, but must declare and pay VAT on private use annually. The small business scheme (KOR) affects VAT reclaim eligibility, so careful consideration is needed to determine if opting out of KOR is beneficial.
Source: btwinstituut.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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