The Energy Investment Allowance (EIA).

Thanks in part to intensive cooperation between the partners of the Binnenklimaattechniek Foundation and RVO, various climate systems, also before 2024, are eligible for the Energy Investment Allowance (EIA). This basically means that the tax authorities help pay for the purchase of climate equipment in your company. But that's not the only benefit. Because it uses less energy, you also get a lower energy bill. In short, double the benefit!

The EIA is a tax scheme through which the government supports entrepreneurs with investments in energy-saving business equipment and renewable energy. When you as an entrepreneur make use of the EIA, you can deduct 40% of the investment costs of in this case the air technology equipment from the taxable profit, in addition to the usual depreciation. You also pay less income or corporate tax.

The summary of energy investments relevant to air conditioning systems are divided into three categories:

Which products are eligible?

  • Commercial buildings

    Heating           Code        Page   
    Heat pump boiler 211102 20
    Heat pump boiler (soil-related) 211103 21
    Heat pump (air-related) 211104 21

     

    Cooling/freezing     Code        Page   
    Adiabatic air cooling in stables 210208 22

     

    Vent     Code        Page   
    Energy-efficient fan in storage sheds 210306 22
    Cold or heat recovery system for new commercial buildings 210800 22
    Cold or heat recovery system for existing commercial buildings 210801 23
    Cold or heat recovery system from ventilation air at livestock buildings 210806 23
    Air handling unit in swimming pools 210807 23

  • Processes

    Heating       Code Page  
    High-temperature domestic hot water heater  22011 34
    Electric heating for growing tables and greenhouses 220121 34
    Heat pump 221103 34

     

    Cooling/freezing Code Page  
    Hot gas defrost system 220213 36
    High-pressure atomization in horticultural greenhouses 220218 37
    Free cooling of server rooms13 or existing data centers 220219 37
    Transcritical CO2 refrigeration and/or freezing plant. 220223 37
    Immersion cooling for data servers 220224 38
    Decentralized cooling system (hydroloop) with a total cooling capacity of up to 50 kW 220227 39

     

    Vent Code Page  
    System for dehumidification of horticultural greenhouses 220304 40

  • Transportation Equipment

    Heating Code Page
    Heat pump for ships or existing trains 241101 53

     

    Cooling/freezing Code Page
    Movable bulkheads in conditioned transport 240205 53
    Electric refrigeration on refrigerated / and frozen road transport 240206 53

The energy list on the internet

On the website of the Rijksdienst voor Ondernemend Nederland you will find the Energy List 2024. The energy list lists all the business assets that are eligible for the EIA. You will also find information about how the scheme works and you can read practical stories from entrepreneurs. In addition, the website includes the digital application form. Only with this form can you submit your EIA application! Do you know the conditions and want to submit an EIA application? Then arrange your application directly.

Online search tool 

Furthermore, with the RVO's online search tool, it is now possible to see whether an investment is on the 2024 Energy List. This allows you to quickly search by industry, environmental goal, technique, operating asset, the code itself or any other keyword. Or consult the brochure Energy list 2024. This can also be found on the online search tool page.

Online search tool

Eligibility requirements for the EIA scheme

Of course, general conditions apply to eligibility for the energy investment deduction. The most important ones in a row:

  • You are an entrepreneur and liable for income or corporate tax.

  • Non-profit organizations and individuals are not entitled to the EIA. However, it is possible to use the EIA indirectly through a lease construction, where the owner (lessor) of the equipment can apply for the EIA. The owner (lessor) must then be an entrepreneur.

  • The application must be reported within three months of the assignment.

  • The investment must meet the specific requirements of the current energy list.

  • The total amount of energy investments must be at least € 2500, - per calendar year.

  • The maximum reporting amount per calendar year per company is up to €136 million.

  • If necessary, provide proof of required licenses and certificates.

  • The asset has not been used before.

  • You have a eRecognition required to make a notification in the eLoket of Rijksdienst voor ondernemend Nederland (RVO). For sole proprietorships, partnerships or general partnerships, DigiD is sufficient. In the eLoket of Rijksdienst voor ondernemend Nederland (RFO) explains how to do this. You can apply for an eHerkenningmiddel via eRecognition.com. For your application you need at least level 2+ with authorization RFO services at level eH2+. It may take a few days to receive your login information, please keep that in mind so you are not late in reporting. On this page read more about the application process and submission deadlines. You will also find a roadmap and a short video explaining how to apply.

  • If an investment is not defined under one of the specific business assets, you can report that investment under one of the generically defined business assets. These can be found at the beginning of categories A through D, under codes 310000, 410000, 320000, 420000, 340000, 440000 and 450000. In this case, energy savings must be demonstrated.

Want to know more?

Please refer to the website From the RFO or view here the frequently asked questions.

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