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Under certain conditions, you can reclaim the VAT on the purchase and professional installation of a home battery. This can offer an interesting advantage, but it is not an automatic 21% discount. You must use the battery for trading electricity and meet the conditions set by the Dutch tax authorities (Belastingdienst).
In this article, we explain how reclaiming VAT on a home battery works. We use the ZinVolt Core 8 kWh as an example. You will also read about the applicable conditions and how to get help with the application.
Please note: ZinVolt does not provide tax advice and cannot guarantee that your application will be approved. The Dutch tax authorities assess each situation individually. Therefore, always check the current conditions before purchasing a home battery.
Can you reclaim VAT on a home battery?
Yes, the VAT on the purchase and installation of a home battery can be reclaimed under certain conditions. You must then use the battery for buying and selling electricity.
For example, the home battery can charge when the electricity price is low. A portion of the stored electricity is later supplied back to your energy company for a fee. Due to this paid supply, you can be considered an entrepreneur for VAT purposes for this activity.
If you only use the home battery to store energy for your own home, you will not be considered an entrepreneur for VAT purposes for the battery. In that case, you cannot reclaim the VAT based on electricity trading.
Calculation example with the ZinVolt Core 8 kWh
For this calculation example, we use the ZinVolt Core with 8 kWh storage capacity. The current partner information and the VAT amount are shown on the provider’s invoice.
Do not calculate the VAT amount by taking 21% of the invoice total. VAT is already included in the amount. Use this formula:
invoice amount including VAT ÷ 121 × 21 = VAT amount
- Price including VAT: invoice amount including VAT
- VAT included in the product price: calculated VAT amount
- Price excluding VAT: invoice amount excluding VAT
If you meet all conditions, you may be able to reclaim the calculated VAT amount on the product price as input tax.
Professional installation is not included in this calculation example. If the installation is charged separately, the VAT on the installation can also be reclaimed under certain conditions.
For current partner information and advice about your situation, use the ZinVolt Core product page.
Which conditions apply to reclaiming VAT?
The Dutch tax authorities set various conditions. You must meet all conditions that apply to your situation.
1. You use the home battery for electricity trading
You use the home battery for buying and selling electricity. A portion of the stored electricity is supplied back to your energy company. You receive a fee for this.
It is not sufficient that the battery is technically capable of supplying back. There must actually be paid supply.
2. The home battery has an EMS
The battery must be equipped with an Energy Management System. This is often abbreviated to EMS.
An EMS controls charging and discharging based on energy prices, measurement data, and selected settings. This allows the battery to charge or supply back at suitable times. The ZinVolt Core features smart energy control via an EMS.
3. You have a dynamic energy contract
According to the Dutch tax authorities, a dynamic energy contract is required for trading electricity. With such a contract, the electricity price changes throughout the day.
Check in advance whether your energy supplier allows supplying electricity back from a home battery. You must receive a fee for the electricity supplied back.
4. You supply electricity back for a fee
The energy company must pay you for the electricity supplied back from the battery. If supplying back is not possible or you do not receive a fee, you cannot reclaim the VAT based on electricity trading.
5. The invoice and energy contract are in the same name
The invoice for the purchase of the home battery and the dynamic energy contract must be in the name of the person reclaiming the VAT.
Check this before placing the order. A difference in name registration can affect the right to VAT deduction.
6. You are not participating in the KOR at the time of purchase
The KOR is the small businesses scheme. This is a VAT exemption for entrepreneurs with limited turnover.
If you are participating in the KOR at the time of purchase and installation, you are not entitled to VAT deduction. You cannot fully reclaim the VAT on the home battery and installation at that time.
Do not simply cancel the KOR before having your personal situation checked. The correct approach depends on your current VAT position, the invoice date, and any previous VAT refunds for solar panels.
How does the ZinVolt Core align with the conditions?
The ZinVolt Core is a compact all-in-one home battery with integrated battery storage, a built-in inverter, and smart energy control.
Through the ZinVolt app, you can view current energy flows, battery status, and settings. The included P1-dongle reads the smart meter. This allows the system to see how much electricity the home consumes or supplies back.
With a dynamic energy contract, the smart control can adjust charging and discharging to fluctuating energy prices and set times. The Core thus has the technical basis to be used for electricity trading.
This does not mean that every owner of a ZinVolt Core automatically has the right to VAT deduction. Your energy contract, settings, paid supply, name registration, and participation in the KOR remain decisive.
Why choose professional installation?
The ZinVolt Core is preferably professionally installed by our installers. Beforehand, the connection, meter cupboard, and desired location of the system are assessed.
The battery is then connected via a service switch. After that, the ZinVolt Core, the P1-dongle, and the ZinVolt app are linked and configured. You receive a fully operational system.
With a suitable fixed connection, the Core can utilize its maximum charging and discharging power of 3,680 W. Professional installation also ensures a clear invoice on which the battery, installation costs, and VAT are clearly stated.
The method of installation itself does not determine whether you are entitled to VAT deduction. The tax conditions primarily focus on use for electricity trading and your VAT position.
How to reclaim the VAT?
You can arrange the VAT application yourself through the Dutch tax authorities. Broadly speaking, you go through the following steps:
- Check your participation in the KOR. First, have it assessed which route suits your situation.
- Conclude a suitable dynamic energy contract. Check if supplying electricity back from a home battery is allowed.
- Check the name registration. The invoice and the energy contract must be in the same name.
- Keep the complete invoice. The product price, installation costs, and VAT must be clearly stated.
- Register as an entrepreneur for VAT purposes. This is done through the Dutch tax authorities.
- Reclaim the VAT in your declaration. You process the VAT amount as input tax in the correct period.
- Keep your administration up-to-date. Register received fees and any private use.
The Dutch tax authorities advise reclaiming the VAT as soon as possible. Do this no later than six months after the end of the calendar year in which you purchased the home battery.
Help with reclaiming VAT
Would you rather not arrange the application entirely yourself? Then you can use the services of De Centrale.
De Centrale is an external specialist who can check your personal situation in advance. Through their VAT test, it is assessed whether you may be eligible for VAT refund and in whose name the application can best be made.
If you use their services, they can help with, among other things:
- Checking your personal VAT situation
- Registration with the Dutch tax authorities
- Submitting VAT declarations
- Reclaiming VAT on the battery and installation
- Answering questions from the Dutch tax authorities
- Guidance regarding the small businesses scheme
Preferably do the VAT test before the ZinVolt Core is installed. This way, you know in advance which data, name registration, and tax steps are necessary for your situation.
View De Centrale's VAT refund service and do the VAT test.
De Centrale is an external service provider and is not part of ZinVolt. The conditions and any costs of De Centrale apply to the services. The Dutch tax authorities ultimately determine whether the VAT application is approved.
Take into account VAT after the refund
If you use the home battery for electricity trading, you may have ongoing VAT obligations after the original refund. For example, you must declare VAT on the fee you receive for electricity supplied back.
Do you also use the battery to store energy for your own home? Then an annual correction for private use may be necessary. The amount of this depends on the actual use of the home battery.
De Centrale can take care of this administration and any subsequent declarations for you. You can also arrange this yourself based on the current explanation from the Dutch tax authorities.
View the ZinVolt Core 8 kWh
The ZinVolt Core 8 kWh consists of the Core main module with an additional ZinVolt Link. This gives you 8 kWh of storage capacity within one compact and expandable system.
Our installers professionally connect the battery via a service switch. Afterwards, the smart control is configured, and you receive a fully operational system.
Explore the ZinVolt Core options and have your situation assessed personally.
Not sure which capacity suits your home? Start the free Net Metering Check for an initial personal indication.
Do you have questions about the installation, invoice, or technical possibilities? Then contact ZinVolt. Our team will personally assist you.
