Energy tax
If you have a company in the Netherlands, you have to pay energy tax (energiebelasting) if your business consumes energy. The amount of energy tax you owe depends on how much energy you use. You can find the rates on the website of the Netherlands Tax Administration (Belastingdienst, in Dutch). You pay the energy tax to your energy supplier, who then pays it to the Tax Administration.
Refund scheme
In some cases you are eligible for a refund of energy tax (in Dutch).
For example if:
- you are an organisation type that qualifies (in Dutch), for instance a public benefit organisation (ANBI), a charity, or a social organisation
- if there is more than 1 immovable property connected to 1 electricity connection
- for a number of situations for business use
Energy tax rebate
Do you have a property with an accommodation function, such as an office? Then the Tax Administration considers part of your energy consumption as a basic necessity. As a result you are entitled to an energy tax rebate (belastingvermindering energiebelasting, in Dutch). This means the Tax Administration reduces the energy tax by an amount per year per electricity connection. The tax reduction will be applied to the invoice you receive from the energy supplier.
Avoid double taxation on energy storage
Do you store energy to sell it at a later time? You may have to pay tax on it twice: once for storage and once for usage. You can avoid double taxation if:
- the party operating an energy storage facility has a large-scale consumption connection
- the party operating an energy storage facility declares to the electricity supplier that it is exempted from the levy