1. Decide if electric driving suits your company
There are several reasons for electric driving:
- It is better for the environment (in Dutch).
- It is a part of sustainable business operations.
- It will also prevent any trouble with low emission zones in large cities.
- It is often a condition when participating in a tender.
- You save on fuel and maintenance costs.
Emission-free city centres from 2025
At least 30 of the largest municipalities in the Netherlands will have an emission-free zone in the city centre from 2025. Vans and trucks running on petrol or diesel will then no longer be allowed to drive in the city centre. Read in which cities an emission-free zone will be established and how you can prepare for this on the website of Zero Emission City Logistics (in Dutch).
2. Determine the electric means of transport
If you take the step to electric transport, consider which means of transport suits your company and which rules apply to different means of transport. You can choose a:
- electric car
- electric scooter
- electric cargo bike (for example a BSO bus, in Dutch)
- electric scooter (in Dutch)
- e-bike (in Dutch)
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.
3. Check the tax benefits of electric driving
Electric driving does not only save on fuel and maintenance costs. You can also benefit from tax schemes:
- Fully electric cars are exempt from motor vehicle tax (mrb) and from Private vehicle and motorcycle tax (Bpm).
- For semi-electric cars that emit less than 50gr CO2 per km you pay half rate motor vehicle tax (mrb).
- If you invest in business assets, you may qualify for the small projects investment credit (kleinschaligheidsinvesteringsaftrek, KIA, in Dutch)
- The Environmental Investment Deduction (Milieu investeringsaftrek, MIA) and the Random depreciation of environmental investments scheme (Willekeurige afschrijving voor milieu-investeringen, VAMIL) provide a tax advantagewhen investing in, among other things, electric delivery vans and trucks or charging stations.
Lower added taxable income rate for electric cars
If you have a company car that you use privately for over 500 km per year? Then you will be faced with an added taxable income rate (bijtelling). This added taxable income is a percentage of the list price over which you pay income tax. In 2022, the addition for electric cars will be lower than for petrol cars. The addition percentage is fixed for 5 years. So if you purchase or lease an electric car in 2022, you will pay a lower added taxable income rate for 5 years. From 2023, the reduced added taxable income rate for electric cars will be gradually phased out. Calculate the VAT and addition for your private use (in Dutch).
4. Check the available subsidies
There are also subsidies for the purchase and lease of electric vehicles and charging points.
- You can make use of the Subsidy scheme for zero emission commercial vehicles (Subsidieregeling Emissieloze Bedrijfsauto’s, SEBA) if you purchase 1 or more electric vans or trucks.
- As a self-employed professional, do you opt for a private lease or the private purchase of an electric vehicle? Then you can use the subsidy for electric passenger cars for private individuals (Subsidie Elektrische Personenauto’s Particulieren – SEPP)
- In addition, inquire into local subsidies at your municipality (in Dutch) or province. The subsidies from a number of municipalities are listed on Nederland Elektrisch (in Dutch).
5. Check whether a charging station is mandatory in your company parking lot
In some business 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 more than 10 parking spaces. Does your business premises have more than 20 parking spaces? From 2025 you must have at least 1 charging station.
Your own charging station
The Starter Guide 'Charging electric cars at the company' (pdf, in Dutch) helps you to purchase the right charging station for your electric transport. It is a step-by-step plan with attention to, for example, the charging speed, management, costs and tax regulations and subsidies.
Do you need a charging station in a public area? See how to request a charging station (in Dutch).
