You are self-employed or have a sole proprietorship
As a self-employed professional or sole proprietor, you can reclaim the VAT on solar panels in the VAT return you already file for your business. It does not matter whether you use the solar panels for your company or for your own home. Private individuals reclaim VAT (in Dutch) by starting a sole proprietorship, but you already have one. You can only have one sole proprietorship. That is why you must include the VAT of the solar panels in your company's regular VAT return.
You do not submit a VAT return
You may be using the Small Businesses Scheme (Kleineondernemersregeling, KOR) to avoid having to submit a VAT return. Or your business activities might already be exempt from VAT. If that is your situation, there are some scenarios to pay attention to:
- You participate in the KOR. Then you cannot reclaim VAT for a period of at least 3 years. Not even for solar panels. This is only possible if your turnover exceeds € 20,000, because then you must deregister for the KOR.
- On 31 December 2019, you were already participating in the old KOR scheme. Did you have an exemption from administrative obligations on 31 December 2019? If so, we automatically registered you for the KOR.
If you want to deregister from the KOR, you can use the form 'Melding beëindiging omzetbelasting kleineondernemersregeling' (in Dutch). If you do so, you cannot use the KOR for at least 3 years. This means that you must file VAT returns and declare and pay VAT for at least 3 years. Check out your options for reclaiming VAT (in Dutch) on Belastingdienst.nl.
Your name must be on 2 invoices
For the VAT refund, your name must be on the invoice for the solar panels and on the invoice from your energy provider. If your company name is on both invoices, you may also use that name, provided that you are registered with that company name at the Chamber of Commerce KVK.
You calculate the VAT on the electricity generated by your solar panels
You pay the VAT on the electricity you supply to your energy supplier and on the electricity you use yourself. You must calculate this VAT yourself. As long as you file a VAT return for your sole proprietorship, you must also do that for the electricity you supply and use yourself. Read how you can calculate and reclaim VAT (in Dutch) on solar panels as a self-employed professional or sole proprietor.
You have a corporation such as a private limited company (bv) or general partnership (vof)
When you have a corporation, it makes a difference for the VAT refund whether you buy the solar panels for your own home, or whether your company buys them.
You buy solar panels for your company
If you buy the solar panels for your company, you reclaim the VAT of the purchase and installation with your regular VAT return. Read more about calculating and reclaiming VAT (in Dutch) on solar panels at Belastingdienst.nl.
You buy solar panels for your own home
Do you have a corporation and do you place solar panels on your own home? Then you follow the steps for private individuals. You register for the solar panels as an entrepreneur to reclaim the VAT. Your name must be on the invoice for the solar panels and on your energy bill. Read how to reclaim VAT for your owner-occupied home (in Dutch) on Belastingdienst.nl.
You have reclaimed VAT before
Have you reclaimed VAT for solar panels before when you were not yet an entrepreneur? Then the Tax and Customs Administration will have registered you as a sole proprietorship at that time. This registration enabled you to file a VAT return and reclaim VAT. If you now start as a sole proprietor or self-employed professional, you will have to deal with VAT again. For VAT purposes, the Tax and Customs Administration uses your registration as a sole proprietor for solar panels. That registration may state that you no longer file a VAT return. Do you want to file a VAT return now, for example to deduct VAT? Check out which conditions you must meet (in Dutch) on Belastingdienst.nl.