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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.
Extension of payment due to corona crisis
If your company experiences difficulties paying the energy bills as a result of the corona crisis, you may be eligile for an extension of energy tax (EB) and the sustainable energy surcharge (ODE). You are eligible for an extension if:
- you receive a monthly final invoice
- this final invoice is based on the actual consumption of electricity or gas per month
It makes no difference how you pay this invoice (at once, upfront or deferred payment).
Please note: your energy supplier is not obliged to grant you this extension. You do not have to apply for this. If you supplier participates, they will not charge you EB and ODE nor the VAT for the months April, May and June. You will see this on your invoices for these months. Contact your energy supplier if you need more information.
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.