While solar panels have already been subject to a 0% VAT rate for several years, a home battery is still taxed at 21% VAT. However, in some cases, this VAT can be reclaimed through the Dutch Small Businesses Scheme (KOR – Kleineondernemersregeling). This is often used in the process of reclaiming VAT on a home battery. There are several conditions related both to the battery and your personal situation. In this article, we explain step by step how it works and what to pay attention to.
First of all, it is important to know that you can only reclaim VAT if you use the home battery (partly) for energy trading. This means you buy electricity and feed it back into the grid for compensation. If you only use the battery for self-consumption, you are not eligible for VAT recovery.
This is typically done in combination with a home battery and a dynamic energy contract. This allows the battery to automatically trade electricity based on market prices. Today, many systems also offer a combined setting, where self-consumption and trading are used together. This is often referred to as AI mode or Smart Scheduling Mode.
When reclaiming VAT on a home battery, it is essential that the invoice is issued in the name of the person reclaiming the VAT. Only then can the tax authorities process the VAT correctly.
If you have previously reclaimed VAT on solar panels, this may affect your VAT status. In many cases, you are already registered as a VAT entrepreneur and cannot be treated as a new starter again. Mostly, this can be resolved by invoicing your partner. It is important that the energy contract is in the same name as the invoice for the battery.
Energy trading starts with choosing an energy supplier that offers a dynamic energy contract. Next, the home battery must be technically capable of trading. This varies by brand. Some systems include an integrated EMS, while others require an external control device. It is important to check this in advance when selecting your system.
Finally, the battery must be configured correctly, including pricing settings and the aggressiveness of the trading mode. After that, the system largely operates automatically based on your settings.
Support is also available during the VAT refund process for home batteries through the Dutch VAT specialist “Btw Centrale”. They guide consumers step by step through the process and help assess eligibility and correctly complete the application with the tax authorities.
They also offer a test to check whether you qualify for VAT recovery. Customers of OptimaSolar can use this service for free and receive support throughout the entire process.
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