Prosumers

• Act on the Environmental Protection Tax
• Electricity Act 1998

The Act on the Environmental Protection Tax allows for a tax exemption for the customer if the electricity consumed is from renewable energy sources and generation of this electricity is carried out by the consumer themselves (Art. 50 Environmental Tax). The consumer is able to apply for this exemption through a tax return with the Dutch Tax Authority (Art. 50 par. 6 Environmental Tax).
Apart from that, a net-metering scheme is available for prosumers (Art. 31c, par. 1 and 3 Electricity Act 1998). The scheme will be continually phased out from 1 January 2023 until its termination in 2031.For more details on net-metering, please see Net-Metering under RES-E Support Schemes.

Those who both generate and consume the electricity from renewable energy (art. 64 par. 1 Act on the Environmental Protection Tax).

Tax exemption must be requested from the tax office through a tax return form. Such forms can be found here: https://www.rijksoverheid.nl/onderwerpen/milieubelastingen/energiebelasting

Depending on the level of consumption, different tax bands exist. For a period of 12 months the tax bands are divided as follows:
• consumption up to 10.000 kWh, per kWh: €0.09428
• consumption between 100.000 and 50.000 kWh, per kWh: €0.05164
• consumption between 50.000 and 10.000.000, per kWh: €0.01375
• consumption higher than 10.000.000 (for businesses) per kWh: €0.00113
• consumption higher than 10.000.000 (not for businesses) per kWh: €0.00056
If the consumer themselves have generated the electricity from renewable energy sources, they are exempt from the Environmental Protection Tax (art. 50 par. 5 in conjunction with art. 59 par. 1c and art. 64 par. 1 Act on the Environmental Protection Tax). This exemption will be given through a tax return after the consumer has already paid this tax.

• Prosumers: Relevant