Home batteries in the Netherlands currently pay energy tax on electricity drawn from the grid and get no refund when that electricity is fed back. With the salderingsregeling ending on 1 January 2027, BBB pressed on 30 October 2026 for a fix in the Belastingplan 2027. In a letter reported on 5 November, State Secretary Eerenberg (Finance) says a method worked out with a market party and other stakeholders looks promising and would need no change of law. TNO maps the risks in November; after a formal stakeholder round the ministry intends to publish the method in early December and to inform the Tweede Kamer by the end of November, targeting 1 January 2027.
Bidirectional EV charging is handled separately by three ministries, with an update promised before year-end. A 0% VAT rate for home batteries, costed at €1–2 billion for 2027–2031, has not been adopted: batteries remain at 21% VAT while PV on homes stays at 0% in 2027.
For installers: Do not promise tax-free arbitrage yet; quote battery business cases on self-consumption and the post-2027 feed-in tariffs, and add a clause that the tax treatment depends on the December decision.
An information digest prepared from official announcements and industry press; conditions change — always check the official source and the date of the entry before advising a customer.
