What is the EIA?
The Energie-investeringsaftrek (EIA) is a Dutch fiscal incentive for businesses that invest in energy-efficient assets and sustainable energy. You deduct a percentage of the investment (around 40% in 2026) from your taxable profit, on top of regular depreciation. The benefit lands directly in your corporate tax return, which makes the EIA one of the most accessible support measures for SMEs and large commercial businesses.
What qualifies?
RVO publishes an annual Energielijst with the assets that qualify. For most businesses dealing with grid congestion, the relevant categories are:
- Solar PV systems on company roofs
- Battery energy storage, including behind-the-meter batteries
- Smart energy management systems and energy monitoring
- Charging infrastructure combined with storage
- Heat recovery, efficient process equipment and insulation
How does the EIA work in practice?
- Report the investment to RVO within three months of entering the contractual obligation.
- Check that the asset matches a code on the current Energielijst.
- Apply the deduction in your corporate income tax return.
Because the EIA reduces taxable profit, the actual cash benefit depends on your corporate tax rate, typically resulting in a net saving of roughly 10% of the investment.
Why the EIA matters for businesses facing grid congestion
For SMEs and large commercial users, energy is rarely the core business, but grid congestion is forcing it onto the agenda. A behind-the-meter battery, combined with solar PV, can:
- Reduce peak load so production, charging, or process equipment keeps running
- Make a flex contract workable by buffering when grid capacity is limited
- Improve continuity when the grid operator offers a non-firm or off-peak connection
The EIA lowers the net investment cost of exactly these assets, which strengthens the business case alongside operational savings.
Combining EIA with other support
The EIA is rarely the only instrument on the table. In 2026 it commonly stacks with:
- Flex-e: an RVO subsidy for businesses that demonstrably suffer from grid congestion and deploy flexibility (see our Flex-e flexibility scan)
- SDE++ and ISDE: subsidies for renewable generation and specific sustainable technologies
- SPRILA: support for charging infrastructure combined with batteries
- Regional sustainability loans (for example via municipal or provincial funds) and bank financing for batteries and solar
- Lease constructions and battery-as-a-service models
The general rule is that you can combine instruments across different cost components, but you cannot receive support twice for the exact same cost. Project structuring matters as much as the technology choice.
How Skoon helps
Skoon helps businesses translate their energy profile into a concrete project that qualifies for the EIA and other support:
- Start with a Flex Scan to map your energy profile, connection and congestion situation.
- Compare offers from suppliers in the Skoon community on performance, cost and conditions.
- With a concrete offer, EIA reporting, Flex-e applications and bank conversations become focused and well-supported.
External reference: see the official EIA page at RVO.
Contact Skoon to discuss which combination of EIA, Flex-e and financing fits your situation.