The Energy Investment Allowance (EIA)

Thanks in part to intensive cooperation between the partners of the Binnenklimaattechniek Foundation and RVO, various climate systems, even before 2025, 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, a double benefit!

The EIA is a tax scheme through which the government supports entrepreneurs in investing 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 your taxable profit, on top of the usual depreciation. You will also pay less income or corporate tax.

Energie investerings aftrek

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 23
    Cold or heat recovery system for existing commercial buildings 210801 23
    Cold or heat recovery system from ventilation air at livestock buildings 210806 24
    Air handling unit in swimming pools 210807 24

     

    Drying/humidifying   Code        Page   
    Drying and heating systems for ventilation air in storage sheds 210707 27

     

    Management/measurement   Code        Page   
    Savings system for air-conditioning systems 210906 27

  • Processes

    Heating       Code Page  
    Electric heating for growing tables and greenhouses 220121 34
    Heat pump 221103 34
    High-temperature domestic hot water cylinder 220115 35

     

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

     

    Vent Code Page  
    Greenhouse dehumidification system 220304 41

     

    Management/measurement Code Page  
    Energy-efficient climate control in horticultural greenhouses 220909 45

  • Transport equipment

    Cooling/freezing Code Page
    Movable bulkheads in conditioned transport 240205 53
    Electric refrigeration on refrigerated/refrigerated road transport 240208 53

     

    Heating Code Page
    Heat pump for ships or existing trains 241101 54

Content

    The energy list 

    You can find the Energy list 2025. The energy list lists all assets eligible for the EIA. You will also find information on how the scheme works and 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, the RVO's online search tool now makes it possible to check whether an investment is on the Energy List 2025. This allows you to quickly search by industry, environmental objective, technique, operating asset, the code itself or any other keyword. Or consult the brochure Energy list 2025. This can also be found on the online search tool page.

    Online search tool

    Eligibility requirements for the EIA scheme

    Of course, there are general conditions for qualifying for the energy investment deduction. The most important ones in a row:

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

    • Non-profit organisations and individuals are not entitled to the EIA. However, it is possible to use the EIA indirectly via a lease construction, whereby 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 €2,500, - per calendar year.

    • The maximum notification amount per calendar year per company is up to €151 million.

    • If necessary, you will provide proof of the required licences and certificates.

    • The asset has not been used before.

    • You have a eRecognition is required to file a notification in the eLoket of Rijksdienst voor ondernemend Nederland (RVO). For sole traders, partnerships or general partnerships, DigiD is sufficient. In the eLoket of the Netherlands Enterprise Agency (RFO) explains how to do this. You can apply for an eHerkenningmiddel via eRecognition.co.uk. For your application, you need at least level 2+ with authorisation RFO services at level eH2+. It may take a few days before you receive your login details, 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 step-by-step plan and a short video explaining how to apply.

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

      Want to know more?

      Please refer to the website From the RFO.

    An initiative of Binnenklimaat Nederland TVVL SWP
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