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Solar panels and VAT

This information is provided by:Netherlands Tax Administration, BelastingdienstNetherlands Tax Administration, BelastingdienstNederlandse versie

Are you buying solar panels for your business premises? Or do you sell or install solar panel installations? Find out about the VAT requirements for solar panel owners and providers.

VAT when selling or installing solar panel systems

Do you sell and/or install solar panels? Whether you charge VAT to your customer depends on the type of property.

  • If you install the solar panels on a house, or on another part of a residence, you charge 0% VAT.

  • If you install solar panels on or near premises without a residential function (business premises), you charge 21% VAT.

  • If you have solar panels on or near a property with both functions (a home that is also a business premises), you charge 0% VAT.

You can check the Addresses and Buildings key register (BAG) to find out if a property is a home or a business premises. If in doubt, you can contact the Tax Administration.

VAT when purchasing solar panel systems

Are you having solar panels installed on your business premises? Then you pay 21% VAT. You can reclaim the VAT for the purchase and installation of this system via your VAT return.

Are you an entrepreneur and are you having solar panels installed on your home, or another part of your residence? Then you do not pay VAT for the solar panels, parts, and installation. However, you do have to pay VAT on the energy you supply back with your solar panels. You must declare this in your VAT return.

Calculate VAT for electricity you generate

You supply the electricity generated by your solar panels to your energy supplier. You must pay VAT to the Tax Administration on the electricity you supply and use yourself. You have to calculate this VAT yourself. Read how to calculate and reclaim VAT on solar panels (in Dutch).

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