To prevent double taxation on the same electricity, the supply to a battery is exempt from energy tax, provided that the battery is fully metered on its own connection*. In addition, the exemption also applies to the electricity required to keep the battery itself operational, such as for cooling, control systems, or other support functions.

* The Tax and Customs Administration states that the energy tax exemption for batteries expires as soon as multiple electricity flows converge behind the main connection, for example, in a combination of solar panels and a battery. In that case, as a customer, you must be able to demonstrate to the Tax and Customs Administration exactly how the electricity flows through the system and that there is no mixing. According to the Tax and Customs Administration, this is virtually impossible to demonstrate in practice, and the exemption is not accepted. For this reason, we operate as follows: do you have a combination of systems with a battery connected to a single connection point? If so, you can no longer apply for an exemption for the battery and generation.