The tax and customs administration regularly receives complaints from solar panel owners about the administrative burden when recovering VAT. In part, this is due to the fact that the owners of solar panels are natural persons who often do not realize that they are VAT traders and do not know well the rules and processes related to VAT.

To accommodate this group, Vijlbrief has now announced these two measures, the most important of which is the voluntary registration threshold for the Small Business Scheme. Vijlbrief: “For solar panel owners who do not have to recover VAT, for example because they have purchased an existing solar panel house, registration is a disproportionately heavy burden. This also applies to comparable micro-entrepreneurs such as volunteers and private individuals.”

Nothing will change for solar panel owners who have interest on their money back. The secretary of state noted: “They can just continue to register for a VAT refund and only apply the small business scheme one year after purchasing the solar panels. I am actively involved in the search for further simplifications also for this group.”

Zero Rate Solar Panels?

Also in the European context, the Secretary of State is trying to conclude agreements that will lead to simplification, which could enable the Netherlands to apply a zero VAT rate for solar panels in the future.