- As of January 1, 2023, a VAT zero rate has been introduced for the supply and installation of solar panels on or near homes.
- The purpose of the VAT zero rate on solar panels is to reduce administrative burdens for solar panel owners and the Tax Authorities, and to stimulate investments in solar panels.
- The number of registrations for the Small Entrepreneur Scheme (KOR) has decreased since the introduction of the zero rate.
- The impact on implementation has been positive, with a decrease in complexity and administrative burden for the Tax Authorities.
- It is too early to quantify the effects of the zero rate on price development and the uptake of solar panel installations.
- Limited data availability and concurrent market developments make it difficult to isolate the effects of the zero rate.
- The original estimate for the cost of implementing the VAT zero rate is €31 million per year.
Source: nlfiscaal.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
