Electric transport and your company, a step-by-step plan
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 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 choose a:
- 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 semi-electric cars that emit less than 50gr CO2 per km, you receive a 25% discount on motor vehicle tax (mrb).
- 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.
There are also subsidies for the purchase and lease of electric vehicles and charging points.
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 Dutch).
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 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 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.