The Energielijst, or Energy List, is a crucial component of the Energie-investeringsaftrek (EIA) scheme in the Netherlands, designed to encourage businesses to invest in energy-efficient technologies.
The Energielijst serves as a catalog of innovative, energy-saving, and sustainable technologies eligible for tax benefits under the EIA scheme. By investing in items listed on this catalog, businesses can deduct a significant portion of their investment costs from their taxable profits, thus reducing their overall tax burden. As of 2024, companies can deduct 40% of their investment costs from their taxable income if the investment meets specific criteria outlined in the list.
The Energielijst is updated annually, with changes reflecting new technologies and methods that align with national energy goals.
The Energielijst categorizes eligible investments into several areas, including but not limited to:
- Energy-efficient machinery and equipment
- Sustainable energy generation systems
- Technologies that enhance energy efficiency in processes
- Innovative transport solutions aimed at reducing energy consumption
To benefit from the EIA through investments listed on the Energielijst, businesses must follow these steps:
- Verify Eligibility: Ensure that the intended investment is included in the Energielijst and meets all specified requirements.
- Register for eHerkenning: Businesses need a digital identification system called eHerkenning to apply for EIA.
- Submit Application: The application must be submitted digitally within three months after committing to the investment
In 2025, there will be additional €172 million available for tax benefits than in 2024, with a total budget of €431 million.
The 2025 Energielijst can be consulted at: https://www.rvo.nl/sites/default/files/2024-12/Brochure-EIA-Energielijst-2025.pdf
For more information on the eligibility criteria, visit: https://www.rvo.nl/subsidies-financiering/eia/ondernemers
