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Random depreciation of environmental investments (VAMIL)

This information is provided by

Netherlands Enterprise Agency, RVO

If you have a business in the Netherlands and you invest in environmentally friendly business resources, you may be able to use the Random depreciation of environmental investments scheme.

Do you have a business in the Netherlands and do you invest in environmentally friendly business resources? You may be able to use the Random depreciation of environmental investments scheme (Willekeurige afschrijving voor milieu-investeringen, VAMIL). The scheme means that you may write off a random percentage of the costs of business resources for a random year. You can achieve a liquidity or interest advantage in this way.

The following costs are eligible for depreciation:

  • purchase costs;
  • production costs, which are the costs you would incur if your company produced the business asset itself;
  • modification costs and/or the cost of purchasing new components.

You can apply the VAMIL scheme in addition to the Environmental investment allowance (MIA).

When do you qualify?

  • Your company must be registered in the Netherlands and liable to pay tax in the Netherlands.
  • You must invest in a business asset that is on the Environment List (Milieulijst, Dutch-language tool).
  • You have not used the business asset before.
  • You invest at least €2,500 per year.

How to apply?

If you wish to use this scheme, you must notify the Netherlands Enterprise Agency within 3 months of having purchased the business resource. You can also declare this investment in your tax return.

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This information is provided by

Netherlands Enterprise Agency, RVO
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