The Zero Emission Commercial Vehicles (SEBA) subsidy scheme has been amended to make it more attractive to small businesses and non-profit organisations.
Small businesses and non-profit
We describe the SEBA in our article The electric van can be ordered. In 2022, the subsidy rate for small enterprises and non-profit institutions will be increased from 10% to 12%. The subsidy will be calculated on the net list price of the electric company car in vehicle category N1 and on the sale price without VAT in vehicle category N2. The subsidy is up to €5,000 per car.
If you purchased a zero-emission company car in 2021, you can still apply for the grant until 12:00 on 31 December 2021 at RFO. Of the 2021 budget of €20,000,000, €14,224,454.42 had been used by 22 December 2021.
The deadline for determining the grant is being extended because applicants are unable to meet the deadline due to supply problems.
MIA
Besides the subsidy under the SEBA, entrepreneurs who pay income or corporate tax for the zero-emission van can also apply the environmental investment allowance (MIA). This deduction will be increased for 2022. See our article Environmental investments carried forward to 2022.
BPM
The Rutte IV Cabinet's coalition agreement states that the exemption for business used company cars under the car purchase tax - the Tax on Passenger Cars and Motorcycles (BPM) - will be abolished. This will take place in 3 steps starting from 1 January 2024. See also our article New government: fiscal measures.