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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 owed depends on the quantity of energy used. Energy tax is collected by the supplier, who pays it to the Dutch Tax and Customs Administration.
In some cases you are eligible for a refund of part of the energy tax. If your business consumes more than 10 million kWh and you and the government concluded a long-term agreement on energy efficiency, you will qualify for a refund of part of the energy tax. You will need a progress statement for this. You can apply for this statement to the Netherlands Enterprise Agency (RVO).
Sustainable energy surcharge
Apart from energy tax, you pay a levy on the supply of energy to stimulate sustainable energy. The energy supplier collects the levy via your annual energy bill and pays this to the Dutch Tax and Customs Administration. If you receive an energy tax refund, you will also be refunded part of the sustainable energy surcharge. As of 1 January 2020 companies contribute more sustainable energy surcharge (Opslag Duurzame Energie, ODE) than households. The purpose of the ODE is to stimulate the transition from fossil fuels to sustainable energy. The government wants the costs of the transition to be shared fairly. Companies therefore pay 2 thirds of the costs.