
VAT claims, the 0% regulation, small business scheme and tax on trading income. Complete overview with concrete examples for 2026.
Since 1 January 2023, the Dutch government applies 0% VAT on solar panels and home batteries. This means you pay no VAT on purchase β a saving of 21% on the total price.
The rule applies to: the battery itself, the inverter, installation materials, and labour costs. The condition: the system must be installed on or near a home with a residential function.
Most suppliers automatically apply the 0% rate. However, it is wise to check your invoice β especially with smaller or foreign suppliers, 21% VAT is sometimes still charged.
If you purchased your battery before the 0% rule (before 2023), or if your supplier still charged 21% VAT, you can claim this VAT back from the Tax Authority.
You do this by registering as a VAT entrepreneur. This sounds more complicated than it is β for most home battery owners, itβs a one-time action.
Flat-rate method: the Tax Authority uses a fixed rate of β¬15 per kWh installed capacity per year as compensation. This is the amount you declare as turnover.
Below is a concrete example for a 20 kWh home battery purchased at 21% VAT:
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In the first 5 years, you reclaim β¬1,041 in VAT and pay back 5 Γ β¬63 = β¬315. Net benefit: β¬726. After 5 years, you can return to the Small Business Scheme (KOR) and stop filing returns.
If you earn money through your home battery (e.g., through a dynamic energy contract), VAT may apply to that income.
There are two viewpoints in tax practice:
In practice, most home battery owners fall under the KOR (turnover under β¬20,000) and pay no VAT on trading income. If in doubt, consult a tax advisor.
Below is a concrete example for β¬1,000 annual trading income:
The KOR (Small Business Scheme) exempts you from VAT obligations if your annual turnover is below β¬20,000. But is that always the best choice?
You can opt out of KOR to claim VAT on purchase. After 5 years, you can re-enter KOR. This is advantageous if you paid 21% VAT on a large purchase.
Below is a concrete example of the difference:
Many home battery owners make avoidable mistakes when dealing with VAT. These are the most common ones:
In some situations, it is wise to consult a professional:
Disclaimer: this article is for information purposes only and does not constitute tax advice. Tax rules may change. Always consult a qualified tax advisor for your personal situation.
Patrick from Home Energy Solutions
Founder & certified energy advisor
All home batteries in our shop include 0% VAT. View the range or request advice.
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