From 1 January to 31 December 2023, a price cap applies to everyone with a small energy connection (small consumers). Small consumers include the self-employed, shops, associations and small businesses. You pay a maximum price for energy up to a certain consumption. As a small consumer, you also received a fixed discount of € 190 per month on your energy bill in November and December 2022. Read all about the price cap.
Energy cost contribution scheme (TEK)
For energy-intensive SMEs, such as bakeries and spas, the government introduces a scheme to pay part of the energy costs: the Energy cost contribution scheme TEK. The temporary support is intended to give you room to make your company more sustainable or to change your business model. This way you can recoup the high energy prices in the future. There are criteria to establish if an SME qualifies as an energy-intensive SME. The main criterium is that the energy costs must be at least 7% of the turnover. This will be checked in advance.
The TEK scheme applies to the period from 1 November 2022 to 31 December 2023 and is expected to open in the 1st quarter of 2023. You can apply retroactively.
The Netherlands Enterprise Agency RVO executes this scheme, which will help pay for future bills, but also to compensate for energy costs paid in 2022. Read all about the TEK.
The TEK scheme is open from March 21 to October 2. You can then apply retroactively for the period from 1 November 2022 to 31 December 2023.
Tax payment extension
Energy-intensive SMEs that meet the conditions for the TEK scheme will be able to apply for a special payment extension for wage tax and/or VAT tax (per 1 October 2022). This can help them bridge the period until the first application window for the TEK scheme opens. The Belastingdienst will announce the details shortly in the following weeks.
Support from financiers
Government and banks are working on a plan to be able to support energy-intensive SMEs with custommade solutions. Possible options are loans for sustainability projects, or extra liquidity.
To stimulate businesses to make their operations more sustainable, the government wants to make it easier for SMEs to get funding for their plans. To this end, the BMKB Groen scheme is introduced: the 'green' branch of the SME credit guarantee scheme. The government guarantees the repayment of loans for sustainability projects to 67.5%. Also, the provision SMEs pay to make use of the scheme is lowered: to 2% for loans that run for up to 6 years, and 3% for loans that run longer than 6 years, with a maximum of 12 years.
Some conditions apply to BMKB Groen:
- companies that want to use the scheme have to meet the definition of an SME: no more than 250 employees, a maximum annual turnover of 50 million euros, or a total balance of max 43 million euros;
- if the loan is used to invest in company assets, these assets must be on the EIA approved list (in Dutch);
- investments to make business premises energy-efficient must result in an energy label C or better.
SMEs can apply for BMKB Groen through their financiers. Financiers other than banks already offer this option. Banks will be able to offer the scheme to their clients from 2023.
Other funds for energy schemes
More money has been made available for these schemes, which aim to stimulate businesses to make their premises and processes more sustainable:
- EIA, the Energy Investment Allowance
- MIA, the Environmental Investment Allowance
- Vamil, the Random Depreciation on Environmental Investments Allowance
If you install solar panels or a solar boiler, you can reduce your energy and hot water bill considerably. Do you sell and install solar panels on homes and other adjoining buildings, such as a shed? From 1 January 2023, you will no longer have to charge 21% VAT to your customers. The VAT for the supply and installation of solar panels will go down to 0%.
Wind energy is one of the most efficient types of sustainable energy. Do you want to invest in wind energy, for example by placing a windmill on your business premises? Read about the schemes and rules for wind energy.
The Netherlands Chamber of Commerce KVK has opened the Energieloket (Energy Desk, in Dutch) for entrepreneurs who have questions about the schemes, or want advice on how to make their business more sustainable.
The Netherlands Enterprise Agency RVO offers information on the government support schemes it executes on the page Support for entrepreneurs to compensate for higher energy costs.