The interest in home battery storage for self-generated solar energy is growing due to the potential phasing out of net metering and rising energy tariffs. However, reclaiming VAT on home batteries is not straightforward for private individuals, as it depends on whether they trade electricity or make use of the Small Business Scheme. The Tax and Customs Administration requires VAT entrepreneurship conditions to be met for reclaiming VAT on home batteries, including trading electricity on the energy market. Despite the complexities, there are opportunities for VAT reclamation for individuals with previous solar panel purchases, but specific arrangements need to be made in advance.
Source Taxlive
Latest Posts in "Netherlands"
- Tax Classification of Parking Lot Parcels with Paving: A-G’s Conclusion on VAT Status
- E-invoicing obligation in the Netherlands: where does The Hague really stand?
- AG Dutch Supreme Court: When Does Brick Paving Qualify as Developed Land in Dutch Law?
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Netherlands Reveals Four-Phase Plan for EU ViDA Implementation by 2030 Deadline
