Everyone who uses electricity pays energy tax on it. However, if you generate or store renewable energy, you may be eligible for an exemption for the energy required (consumption) to operate your system. This means you do not pay energy tax on that specific consumption. In this article, we explain when and why you may be eligible for such an exemption, and how you can apply for it.
Do you have a power generation system (such as solar panels or wind turbines) or a battery? If so, you may be eligible for an energy tax exemption in some cases.
Please note: this does not apply to other usage on the connection.
Here's how you, as a Repowered customer, can apply for an energy tax exemption:
1. Check your setup at
Check whether your setup qualifies as renewable generation or energy storage. Do you have both a generation system and a battery connected to your main power supply? If so, you are not eligible for an energy tax exemption*.
2. Fill out the appropriate form at
For each EAN number, fill out the form for which the exemption applies.
a. Exemption for renewable energy generation (solar/wind)
b. Exemption for storage (battery)
4. Connection with generation or storage only
In that case, we will apply the exemption immediately and will not charge any energy tax. Any overpaid tax will be reconciled via the annual statement.
5. Connection with other consumption
If there is also other consumption (such as charging stations or regular use), we cannot apply the exemption immediately. In this case, we will use an advance payment. After the end of the calendar year, you can report the final exempted consumption. The settlement will follow within one month after the year-end closing, and you will receive an email from us regarding this in December.
* 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.
The energy tax exemption applies to the generation or storage of renewable energy, not to regular consumption.
Does your connection only have generation or storage?
Does your connection only have generation or storage? And therefore no regular consumption? If so, you can claim a refund of the energy tax on the consumption of your generation/storage system, as it falls entirely under exempt consumption.
Do you have both a power generation system and a battery connected to your main power supply?
If so, you are not eligible for an energy tax exemption.
The Tax and Customs Administration maintains 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 Authority, 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.
Power generation facilities are exempt from energy tax because a portion of the electricity consumed is necessary to operate the facility itself, such as:
- for solar panels: power for the inverters
- for wind turbines: the motors and safety systems
This consumption is ancillary and directly linked to energy generation, and therefore does not count as regular business consumption. The exemption is intended to encourage the production of renewable energy and to prevent taxes from being paid on electricity required for the production process.
Please note: this does not apply to other usage on the connection.
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.
