Energy Investment Allowance (EIA) 2017

Energy Investment Allowance (EIA) 2017

Like every year, the requirements for
the Energy Investment Allowance has also been adjusted for 2017.

In this article, you will read briefly what the EIA entails,
the conditions, the changes from 2016,
the quality requirements for LED lighting and which
LED lamps are eligible!

* Note: this item is out of date. Go to  EIA 2018 for LED lighting for recent info.

What is EIA?

With the Energy Investment Allowance, you can deduct 55.5% of the invested amount extra from your taxable profit. The government wants to stimulate investments in energy-saving measures in industrial buildings.

The advantage for you as an entrepreneur is that you will pay less income or corporation tax. This brings the net benefit to 13.5% less corporate income tax and in the case of income tax, the benefit is often even greater.

To make the benefit even greater, in addition to the EIA, you can also use the 'normal' investment deduction (small-scale investment deduction) of 28%. This amounts to a total deduction of 83.5% of the investment costs on top of your usual depreciation.

Conditions EIA 2017

  • Quality requirements of the RvO 
  • Read further in this article the quality requirements for LED lighting. 
  • Minimum investment of € 2,500 excl. VAT 
  • The application period of 3 months after you enter into the investment obligation.
This is from the moment that you enter into the investment obligation, for example after signing a purchase agreement or when the order is given orally. This is therefore not the quotation, invoice or payment date.

Changes in EIA 2017 compared to 2016

  • Addition of maximum investment amount that is eligible for EIA (per lamp or number of lumens) 
  • Addition of (not automatically regulated) LED dimmers to the Energy List 
  • From 58% to 55.5% deduction of the invested amount of the taxable profit 
  •  A budget increase of € 161 to € 166 million

Quality requirements for EIA 2017 LED lighting

LED fixtures other than LED tubes (210506)
These include LED panels & LED high bay
  • Min. 100 lumen / Watt 
  • Lumen / Watt ratio must be measured in accordance with LM-79-08, N-EN IEC 62722-2-1: 2016 or equivalent protocols 
  • Min. power factor 0.90 
  • Max. investment amount that is eligible for EIA: € 25 per 1,000 lumens of luminous flux generated by the luminaire
Led tube system in combination with external driver (210509)
In other words, led fluorescent lighting
  • Min. 120 lumen / Watt 
  • The led tube system must consist of a led tube in combination with an external driver. Note: This is very unusual. In almost all LED fluorescent lighting, the driver/circuit board is incorporated in the tube. 
  • Lumen / Watt ratio must be measured in accordance with LM-79-08, N-EN IEC 62722-2-1: 2016 or equivalent protocols 
  • Min. power factor 0.90 
  • Max. investment amount that is eligible for EIA: € 20 per LED tube.
LED lighting system (210508)
Including LED rail
lighting · Min. power factor 0.90

Saving system for lighting (210502)
This also includes LED dimmers
  • Max. investment amount that is eligible for EIA: € 150 per sensor.
What does this mean? Which LED lamps are now eligible for the EIA in 2017?
You can read that below.

Which LED lamps are eligible for the EIA 2017?
  • LED panels 60x60cm
  • LED panels 120x30 cm
  • LED rail lighting
  • Led dimmers
The above-LED lamps and LED dimmers meet all quality requirements in accordance with the Energy List of the RvO and are therefore suitable for the EIA 2017.

LED fluorescent lighting only meets the requirements when external drivers are used. This is very unusual. In almost all LED fluorescent lighting in NL and BE, the driver of an LED fluorescent lamp is incorporated in the tube. So pay attention to this if you want to use the EIA 2017.

Request EIA

You or your accountant can apply for the EIA by submitting your investment digitally via the eLoket of the RvO. You will need eHerkenning or DigiD for this.

The required asset
codes are: 210506: Led panels & Led high bay
210508: Led rail
lighting 210502: Led dimmers

After your application, you will receive a confirmation with a registration number from the RvO. Only when you receive a statement from the RvO is your application approved. You will receive this within 8 weeks. You can use the statement as proof with your tax return.

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