The government's Environmental List 2018 and the Energy list 2018 published. You can find these lists in digital form on the website of the Rijksdienst voor Ondernemend Nederland (RFO).
Environmental List
When you, as an entrepreneur, invest in assets, which are listed on the environment list, you may:
- randomly depreciate the investment (VAMIL);
- environmental investment deduction (MIA) claim.
The amount of VAMIL and MIA depends on the type of environmental asset you invest in. We described this in our article Environmental investment deduction and VAMIL. The supplier can usually tell you whether the asset you have in mind meets the technical specifications set out in the environment list.
It is about encouraging the use of new, innovative business assets. Therefore, both the environment list and the energy list are updated annually to reflect developments in technology.
In 2018, a budget of €99 million is available for the MIA and €40 million for the VAMIL. Once these budgets are spent, the schemes will be closed. You must report each environmental investment to RVO on time. Per notification, the investment amount must be at least €2,500.
Energy list
The business assets on the energy list are eligible for energy investment allowance (EIA). This deduction from profits amounts to 55% of the purchase or production costs of the asset (insofar as it qualifies for EIA). You may claim EIA on a maximum of €121,000,000 of energy investments in 2018. You must register each energy investment with RVO on time.
New assets on the energy list concern energy storage. The capacity of solar energy systems, for example, is increasing rapidly. This also increases the need for storage of the generated energy. Also added to the energy list are investments for energy balancing in the energy infrastructure.
Requirements for heat pumps in commercial buildings and incentives for LED lighting have been tightened in line with technical developments in this field. The budget for the EIA for 2018 is: €147 million. The scheme may be closed early.