Solar Panels, Home Batteries, and Smart Meters in the Netherlands: VAT, Subsidies, and Net Metering in 2026
Solar Panels, Home Batteries, and Smart Meters in the Netherlands: VAT, Subsidies, and Net Metering in 2026
Last updated: May 2026
Do you want to buy solar panels, a plug-and-play home battery, or smart energy meters in the Netherlands? It's important to understand the current VAT and subsidy regulations beforehand.
The rules are not the same for every product. For solar panels, in many cases, 0% VAT applies. For home batteries, P1 meters, smart plugs, and smart meters, usually 21% VAT applies. At the same time, some Dutch users may be able to reclaim VAT on a home battery under certain conditions.
In this article, we clearly explain what this means before you place an order with Apollo Solar Energy.
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Solar Panels in the Netherlands: usually 0% VAT for homes
Since January 1, 2023, a 0% VAT rate has applied in the Netherlands to the supply and installation of solar panels on or near a home. This also applies to so-called plug-and-play solar panels, as long as they are placed on or near a home. The Dutch Tax Authorities explicitly mention plug-and-play solar panels as a category that can fall under the 0% rate.
This means: if you buy solar panels for use at your own home, balcony, garage, shed, garden, or holiday home, the 0% VAT rate can often apply.
Examples where 0% VAT may be possible
| Situation | Possibly 0% VAT? |
| Solar panels on the roof of a home | Yes |
| Plug-and-play solar panels near a home | Yes, under conditions |
| Solar panels on a garage or shed near the home | Yes |
| Solar panels at a holiday home | Yes |
| Solar panels on a business premises without residential function | No |
Please note: the 0% VAT rate does not automatically apply to every product purchased together with solar panels. The Tax Authorities distinguish between solar panels themselves and other devices or accessories.
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What is not covered by 0% VAT?
Not everything related to solar energy falls under the Dutch 0% VAT rate. The Tax Authorities explicitly exclude, among other things, smart meters, battery packs, and home batteries from the 0% rate for solar panels.
This is important for customers who want to buy a complete set with solar panels, battery, and smart accessories.
VAT overview per product category
| Product | Usual VAT in the Netherlands |
| Solar panels for residential use | 0% VAT |
| Plug-and-play solar panels near a home | 0% VAT, under conditions |
| Home battery / household battery | 21% VAT |
| Battery module | 21% VAT |
| P1 meter | 21% VAT |
| Smart plug / smart socket | 21% VAT |
| Smart meter / energy meter | 21% VAT |
| Loose accessories not specifically covered by solar panel installation | usually 21% VAT |
In short: solar panels may have 0% VAT, but a home battery and smart metering accessories usually do not.
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Home batteries: usually 21% VAT, but VAT refund sometimes possible
For home batteries, the standard VAT rate of 21% usually applies in the Netherlands. A home battery therefore does not automatically fall under the 0% VAT scheme for solar panels.
However, there is an important nuance: the Tax Authorities indicate that the VAT on the purchase and installation of a home battery can often be reclaimed, if the battery is used for electricity trading or feeding back into the grid via an energy contract.
This does not mean that every customer automatically has the right to a VAT refund. The personal situation, the energy contract, and the customer's VAT status are decisive.
When might a VAT refund on a home battery be relevant?
A VAT refund may be relevant if:
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you buy a home battery with which you store electricity;
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you feed electricity back into the grid or trade electricity via an energy supplier;
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the invoice and the energy contract are in the same name;
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you are not covered by the small entrepreneurs' scheme (KOR);
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you meet the conditions of the Tax Authorities.
According to the Tax Authorities, those participating in the KOR are not entitled to VAT deduction and cannot reclaim the VAT on a home battery, unless the customer first timely deregisters from the KOR.
Important difference
Buying a home battery with 0% VAT is different from reclaiming VAT afterwards.
For solar panels, the 0% VAT rate is usually applied directly to the invoice.
For a home battery, you usually first pay 21% VAT and must assess yourself whether you can reclaim this VAT later via the Tax Authorities.
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Is there a subsidy for home batteries in the Netherlands in 2026?
Currently, there is no general national ISDE subsidy for home batteries for private households. The RVO's ISDE scheme in 2026 supports, among other things, insulation measures, ventilation, heat pumps, solar water heaters, connection to a district heating network, and electric cooking facilities. Home batteries are not listed in the private ISDE categories mentioned by the RVO.
This means that customers should be cautious about online claims such as "subsidy on home batteries in 2026". Some commercial websites talk about possible or future schemes, but for ordinary private customers, there is currently no national purchase subsidy as there is for some other energy measures.
Are there no schemes at all then?
Local, regional, or business schemes may exist. Think, for example, of entrepreneurs, charging infrastructure projects, or specific provincial initiatives. But this is not a general national scheme for every private home battery.
For private customers, the most important financial logic in 2026 is usually not subsidies, but:
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higher self-consumption of solar power;
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less dependence on feeding back into the grid;
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preparation for the end of net metering;
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use of dynamic electricity tariffs;
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smarter charging and discharging via energy management.
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Smart meters, P1 meters, and smart plugs: usually 21% VAT
Many customers use a P1 meter, smart plug, or smart energy meter to better measure their consumption, grid feedback, and battery behavior. These accessories are technically important, but fiscally they usually do not fall under the 0% VAT rate for solar panels.
The Tax Authorities explicitly state that the supply of a smart meter does not fall under the 0% VAT rate for solar panels.
Therefore, P1 meters, smart plugs, and smart meters are generally treated as products with 21% VAT.
Practical example
If you buy a plug-and-play solar panel set and a home battery together, different VAT rates may apply to a single order:
| Component | Possible VAT |
| Plug-and-play solar panels | 0% VAT |
| Home battery | 21% VAT |
| P1 meter | 21% VAT |
| Smart plug | 21% VAT |
| Smart meter | 21% VAT |
This may seem complicated, but it prevents incorrect fiscal expectations. A complete energy set is technically one system, but fiscally, the components can be treated differently.
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Net metering ends on January 1, 2027
One of the most significant changes for Dutch solar panel owners is the end of the net metering scheme.
The Dutch government has confirmed that the net metering scheme will end on January 1, 2027. From that moment on, owners of solar panels will no longer be able to offset self-generated electricity one-on-one against electricity they later draw from the grid. They will still receive compensation for electricity fed back into the grid, but the advantage of net metering will disappear.
This changes the economic logic for households with solar panels.
Until now, feeding back into the grid was often attractive because electricity fed back could be offset against electricity consumed. After 2027, it will become more important to use solar power directly or store it temporarily.
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Why will a home battery become more interesting after the end of net metering?
Without net metering, self-consumption becomes more important. A home battery can help store solar power generated during the day and use it later, for example, in the evening when the household consumes more electricity.
This is especially relevant for households with:
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solar panels;
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dynamic or variable electricity tariffs;
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high evening consumption;
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electrical appliances such as heat pump, air conditioning, boiler, or EV charger;
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feed-in costs with their energy supplier;
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a need for more control over their own energy.
A plug-and-play battery such as the Sunpura S2400 or S4800 is particularly interesting for customers who want to expand their existing solar panel system without immediately installing a large traditional installation.
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What does this mean for your order with Apollo Solar Energy?
At Apollo Solar Energy, we want to be transparent about VAT and fiscal expectations. Therefore, it is important to distinguish between different product groups.
Are you buying solar panels?
Then the Dutch 0% VAT rate may apply if the solar panels are installed on or near a home and meet the conditions of the Tax Authorities.
Are you buying a home battery?
Then usually 21% VAT applies. In certain situations, you may be able to reclaim VAT yourself from the Tax Authorities, for example, when your battery is used for electricity trading or feeding back into the grid via an energy contract.
Are you buying P1 meters, smart plugs, or smart meters?
Then usually 21% VAT applies. These products normally do not fall under the 0% VAT rate for solar panels.
Are you buying a complete set?
Then it may be that solar panels and battery accessories are treated differently fiscally. This is normal because Dutch VAT rules differ per product category.
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Frequently asked questions
Does 0% VAT also apply to plug-and-play solar panels?
Yes, it can. The Tax Authorities mention plug-and-play solar panels as a category that can fall under the 0% VAT rate, as long as they are installed on or near a home.
Does 0% VAT also apply to a home battery?
No. A home battery or battery pack does not fall under the 0% VAT rate for solar panels. Normally, 21% VAT applies.
Can I reclaim VAT on a home battery?
This may be possible in certain situations. According to the Dutch Tax Authorities, VAT on the purchase and installation of a home battery can often be reclaimed if the battery is used for electricity trading or feeding into the grid, and if you meet the conditions.
Will there be a national subsidy for home batteries in 2026?
For private households, there is currently no general national ISDE subsidy for home batteries. The ISDE categories for homeowners in 2026 focus on other measures, such as insulation, heat pumps, and solar water heaters.
When will net metering stop?
The net metering scheme will end on January 1, 2027. From that moment on, you will no longer be able to offset electricity fed back into the grid against electricity you consume later.
Why should I consider a home battery as early as 2026?
Because 2026 is the last full year before the end of net metering. Those who already use a battery and smart monitoring can gain earlier experience with self-consumption, dynamic tariffs, and reduced reliance on feeding into the grid.
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Conclusion: don't just look at subsidies, but at self-consumption
The Dutch energy market is changing rapidly. For solar panels, the 0% VAT rate remains a clear advantage. For home batteries, it's more nuanced: you usually pay 21% VAT, but in certain situations, VAT refunds may be possible.
However, the most significant development is the end of net metering by 2027. As a result, it is becoming increasingly important not only to generate solar power but also to use and store it intelligently.
A plug-and-play home battery with smart monitoring can help with this. Not because there is always a subsidy, but because self-consumption, flexibility, and control are becoming increasingly important.
Disclaimer
This information is based on publicly available information in May 2026. Tax rules may change and personal situations may differ. Apollo Solar Energy does not provide tax advice. Always check the current conditions with the Tax Authorities, RVO, or your own tax advisor before making a purchase decision.
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Do you want to know which combination suits your situation in the Netherlands? Check out our plug-and-play solar panels, Sunpura S2400/S4800 home batteries, and smart energy meters, or contact us for a suitable configuration.