Now that more and more affordable EVs are coming onto the market, the range is constantly increasing and the number of charging points is steadily being expanded, there is nothing to stop an electric car (EV) being an environmentally friendly company car. Which tax schemes can you make use of for both your car and the charging station?
Investment deduction
The time when you could get most of the purchase price of an electric car back from the tax authorities (the KIA and MIA schemes) is over, but there are still numerous schemes. As mentioned, the MIA scheme has been severely curtailed. It enabled entrepreneurs to deduct investments listed on the so-called environmental list, with a certain annual budget available for this scheme. Due to its ever-increasing popularity, EVs will no longer qualify for this MIA scheme in 2022.
Car with solar panels and subsidy
It is a different story if the EV is fitted with solar panels, such as the Lightyear One. If they provide a capacity of at least 1 kilowatt peak, you are eligible for 36 percent MIA this year, with a maximum amount of 100,000 euros. However, the Lightyear One costs 250,000 euro. So you can only apply for a subsidy on a small part of it.
Subsidy for hydrogen-powered cars
For hydrogen-powered cars such as the Hyundai NEXO and Toyota Mirai, a 45 per cent MIA deduction with a maximum of 100,000 euros is also possible this year.
Environmental investment deduction for electric company cars
Those who purchase a fully electric delivery van from the N1 or N2 category are also eligible for MIA. In this case an MIA percentage of 45 percent applies over the investment amount minus € 11,000 on a regular delivery van. In the case of a delivery van chassis, tractor or bus with an electrified powertrain, buyers can not only make use of 36 percent MIA, but also of the VAMIL scheme for 75 percent of the investment.
For electrically powered taxis that are also listed as such in the vehicle registration, an MIA percentage of 27 percent applies to an amount of up to €40,000 in 2022. Unless it concerns a taxi used for wheelchair transport or a taxi with 9 seats, in which case an MIA of 36 percent applies to a maximum amount of € 75,000. In order to be eligible for this scheme, the investment must be reported to the RVO e-desk within three months. In addition, the requirement is that it concerns a new vehicle.
On electric delivery vans or taxis, in addition to the MIA you can also apply for the regular KIA (small scale investment deduction) in case of purchase or financial lease.
SEBA subsidy electric company car
Another scheme is SEBA, which stands for subsidy for emission-free company cars. With the help of this scheme, you can apply for a 10 percent (for SMEs 12 percent) subsidy when you buy an electric delivery van, with a maximum amount of € 5,000. However, it must be a new van and the subsidy must be applied for before the purchase is finalised.
SEPP subsidy for private electric cars
Subsidies are also available for private individuals. There is the SEP, the subsidy for emission-free passenger cars. This subsidy compensates you for the purchase or lease of an electric car, which must be a passenger car with a new price between € 12,000 and € 45,000. In the case of a new car, this subsidy amounts to €3,350; for used cars, a subsidy of €2,000 applies. More information is available on the website www.rvo.nl/sepp, where you can also see whether there is still a budget available for this subsidy.
BPM and motor vehicle tax on electric cars
There are some other pleasant financial benefits for EV owners. For example, until 2025, you do not have to pay BPM on purchase of these cars. In addition, you will pay no motor vehicle tax for an electric car, at least until 2025.
Subsidy for home charging stations?
In 2022, there will unfortunately no longer be a national subsidy for private individuals who wish to purchase and install a charging station at home. If you drive your car for business purposes, you can have the charge point installed via your work and include it in your lease price. This means that you, as a business driver, do not need to purchase your own charge point.
Free charging station from the municipality
Many municipalities allow you to request a free public charge post if you are unable to install one at home. Upon approval, the post will be installed free of charge. You can indicate a preference for the charge post but ultimately the local authority decides where the post will be placed. Each municipality has set guidelines for this, such as a radius of 400 metres. On the website laadpaalnodig.nl you can see what regulations or subsidies are available for your municipality. You can also choose to use the parking space in front of your house as a temporary charging point by guiding a charging cable to it. Check out the possibilities in our shop.
Homeowner association and a charging station
Homeowner associations and electric cars do not always go well together. This is because there is often a shared underground car park. The safety of charge points and possible risks are topics that are discussed at the VvE meetings. Good advice is needed here. That is why the government has indicated that VvE's can receive a subsidy for the advice of an expert. VvEs can claim 75% of the consultancy costs, up to a maximum of EUR 1,500. Advices can be submitted as of 6 October 2021. The government has made a total of 900,000 euros available for this purpose.
Subsidy for a business charging station for your (own) company?
As a self-employed person, you can apply for a subsidy for charge points. For this you can make use of the MIA (Environmental Investment deduction) and VAMIL (Arbitrary depreciation of environmental investments). If you meet the conditions, then as a ZZP-er you can benefit from the MIA up to 45% of the investment deduction. With the VAMIL scheme, you can write off up to 75% of the investment costs.
Before you make use of a business subsidy or scheme, always consult your accountant to see what the most interesting scheme is for your situation.
