Step-by-step plan: Electric transport and your company
Are you buying a company car for the first time? Or does your company car need to be replaced? Use this step-by-step plan to see what you should pay attention to when switching to electric transport for your company. And what tax benefits and subsidies there are.
There are several reasons for electric driving:
- You save on fuel and maintenance costs.
If you take the step to electric transport, consider which means of transport suits your company. You can buy or lease an electric car. Also consider if you are purchasing or leasing the means of transport for business or private purposes. You can also choose other light electric vehicles for your business. Such as an:
- electric car
- electric moped
- electric scooter (in Dutch)
Electric driving does not only save on fuel and maintenance costs. You can also benefit from tax schemes:
For a fully electric van or passenger car, you get a 75% discount on motor vehicle tax (mrb).
For a plug-in hybrid passenger car, you get 25% discount on motor vehicle tax. These are semi-electric cars that emit no more than 50 grams ofCO2 per kilometre.
If you buy or import an all-electric car, you only pay a one-off fixed starting tarrif (fixed rate) of €667 in private vehicle and motorcycle tax (bpm). You will not pay a variable rate. You do not pay bpm for a zero-emission delivery van.
If you invest in business assets, you may qualify for the small projects investment credit (kleinschaligheidsinvesteringsaftrek, KIA).
The Environmental Investment Deduction (Milieu investeringsaftrek, MIA) and the Random depreciation of environmental investments scheme (Willekeurige afschrijving voor milieu-investeringen, VAMIL) provide a tax advantage when investing in, among other things, electric delivery vans and trucks or charging stations.
The Energy Investment Allowance (EIA) allows you to deduct 40% of the investment costs you incur for new energy-saving business equipment or techniques from your profits. This reduces your profit and therefore the amount you have to pay tax on.
There are also subsidies for the purchase and lease of electric vehicles and charging points.
Do you want to buy or (financially) lease a new zero-emission truck for your company? Or do you have a leasing company that leases trucks? You can apply for the purchase subsidy for zero-emission trucks (AanZET).
In addition, inquire into local subsidies at your municipality (in Dutch) or province. The subsidies from several municipalities are listed on Nederland Elektrisch.
In some situations, it is mandatory to have a charging station in your parking lot. If you are renovating your business premises or building a new one, you must install at least 1 charging station for every 10 parking spaces. Does your business premises have more than 20 parking spaces? From 2025 you must have at least 1 charging station. More information about the rules for charging stations (in Dutch).
Subsidies for charging infrastructure
You can apply for subsidies to build charging infrastructure. There is also money available for for advice. Read more about the charging infrastructure subsidy schemes SPRILA and SPULA.