An EIA number is a registration code assigned to a qualifying investment under the Dutch Energy Investment Allowance scheme (in Dutch: Energie-investeringsaftrek). It confirms that a specific business investment has been officially registered with the Dutch Enterprise Agency (RVO) and is eligible for a 40% deduction from taxable profit on top of standard depreciation. The scheme is available to entrepreneurs in the Netherlands, Aruba, Curaçao, Sint Maarten, and the BES Islands who pay income tax or corporate tax and invest in energy-saving or sustainable company resources listed on the Energy List. The sections below answer the most common questions about how EIA numbers work, who needs one, and how to apply.
Who assigns EIA numbers and why?
EIA numbers are assigned by the Dutch Enterprise Agency (RVO, Rijksdienst voor Ondernemend Nederland) on behalf of the Dutch government. When an entrepreneur registers a qualifying energy investment, RVO reviews the submission and issues a registration code that links the investment to the EIA scheme. This number serves as proof that the investment has been formally reported and is eligible for the tax deduction.
The reason the Dutch government created this system is straightforward: to encourage businesses to invest in energy-efficient technologies and reduce overall energy consumption in the Netherlands. By offering a meaningful tax incentive, the EIA scheme lowers the financial barrier to adopting cleaner, more efficient equipment and processes. The 2026 budget allocated for EIA is €460 million, reflecting the scale of ambition behind the scheme.
The registration process is deliberately time-bound. Entrepreneurs must report their investment to RVO within three months of placing the order. This requirement ensures that the incentive is tied to actual, committed investments rather than retrospective claims, and it gives the government a clear picture of where energy-saving capital is being deployed across Dutch industry.
What types of companies need an EIA number?
Any company or entrepreneur in the Netherlands that invests in qualifying energy-saving or sustainable equipment and wants to benefit from the EIA tax deduction needs an EIA number. The scheme is open to businesses that pay income tax or corporate tax, which covers most commercial enterprises, from small sole traders to large industrial companies. Private individuals, associations, and foundations are explicitly excluded.
In practice, the EIA is most relevant for companies in energy-intensive industries, where investments in efficient machinery, boilers, heat systems, or production equipment can be substantial. Qualifying investments fall into two categories:
- Clearly defined investments with a specific code on the Energy List (Energielijst 2026), covering a wide range of pre-approved technologies and equipment.
- Tailor-made (generic) investments that result in significant energy savings and meet the applicable savings standard, even if they do not appear as a named item on the Energy List.
For both categories, the investment must involve an unused (not previously used) company resource, and it must meet the specific requirements defined on the Energy List. Companies in sectors such as Food and Beverage, Specialty Chemicals, and Pulp and Paper are frequent users of the EIA scheme, given the high capital costs involved in upgrading industrial heat and energy systems.
How does an EIA number differ from other energy registration codes?
An EIA number is specifically a Dutch tax registration code issued under the Energy Investment Allowance scheme. It is distinct from other energy-related registration or certification codes in both its purpose and its legal basis. The most important distinction to be aware of is the difference between the Dutch EIA and the EU concept of an Environmental Impact Assessment, which shares the same abbreviation.
Dutch EIA: a tax incentive code
The Dutch EIA number is a fiscal registration identifier. It confirms that a specific investment has been reported to RVO and qualifies for a 40% deduction from taxable profit. It has no direct link to environmental permitting or project approval. Its purpose is financial: to reduce the tax burden on companies investing in energy efficiency.
EU EIA: an environmental assessment procedure
Under EU law, EIA stands for Environmental Impact Assessment, governed by EU Directive 2011/92/EU as amended by 2014/52/EU. This is a legal procedure that major development or construction projects must complete before work can begin. It evaluates direct and indirect impacts across a broad range of factors, including population and human health, biodiversity, land, soil, water, air, climate, landscape, material assets, and cultural heritage. Projects that automatically require an EU EIA include nuclear power stations, long-distance railways, motorways, express roads, hazardous waste disposal installations, and dams above a certain capacity. For other project types, individual EU Member States decide on a case-by-case basis.
The two systems are entirely separate. A company applying for the Dutch EIA tax deduction is engaging with a national fiscal scheme administered by RVO. A developer submitting an EU Environmental Impact Assessment is fulfilling a planning and environmental permitting obligation. Confusing the two is easy given the shared abbreviation, but they have different legal bases, different administrators, and different outcomes.
How do you apply for an EIA number?
Applying for an EIA number involves a straightforward digital process administered by RVO. The application must be submitted within three months of placing the order for the qualifying investment. Missing this deadline means losing eligibility for that particular investment, so timing is critical.
Here is a step-by-step overview of how the process works:
- Check the Energy List: Before anything else, confirm that your investment appears on the Energielijst 2026 under a specific code, or that it qualifies under a generic code for investments delivering substantial energy savings.
- Place your order: The three-month reporting window starts from the moment you commission the supply of the company resource, not from installation or delivery.
- Submit your application digitally: Applications are submitted online through RVO’s digital portal. You will need details about the investment, its cost, and the relevant Energy List code.
- Receive your registration confirmation: Once RVO processes the application, you receive confirmation of registration, which serves as the basis for claiming the deduction in your tax return.
- Claim the deduction: When filing your tax return, you deduct 40% of the qualifying investment costs from your taxable profit. Investment costs can be spread over several years or claimed in a single year.
If your investment does not appear on the Energy List, you have two options. You can check whether it qualifies under a generic code, or you can submit a proposal to have it included in the following year’s Energy List. These proposals, called a Leveranciersvoorstel voor Energielijst, must be submitted before 1 September 2026, and the procedure is conducted in Dutch. Full guidance on the application process and the Energy List is available through RVO.
What happens if a company doesn’t have an EIA number when required?
If a company fails to register a qualifying investment and obtain an EIA number within the required three-month window, it loses the right to claim the EIA deduction for that investment. There is no mechanism to apply retroactively once the deadline has passed. The 40% tax deduction simply becomes unavailable, meaning the company pays full tax on the investment without the benefit of the allowance.
This is a significant financial consequence. The EIA scheme delivers an average tax reduction of 10% on qualifying investments, and for large capital expenditures on industrial energy systems, that figure can represent a substantial sum. Beyond the direct tax impact, missing the EIA registration also means the investment no longer contributes to the company’s formal record of energy-efficient capital deployment, which can matter for internal sustainability reporting and regulatory compliance.
It is worth noting that the EIA number requirement applies to the reporting of the investment, not to the installation or commissioning of the equipment. Many companies miss the deadline simply because they are unaware that the clock starts ticking at the point of ordering, not at the point of delivery. Building a clear internal process for flagging energy investments to the finance or tax team as soon as an order is placed is the most reliable way to avoid this outcome.
How RIFT helps industrial companies reduce their energy costs and emissions
For sustainability managers evaluating cleaner heat solutions, the financial picture matters as much as the environmental one. Technologies that qualify for schemes like the EIA can meaningfully reduce the upfront investment burden, making the transition to low-carbon heat more commercially viable.
We at RIFT develop and deliver industrial Iron Fuel Boilers that replace fossil fuel-fired heat generation with a fully circular, carbon-free alternative. Our Iron Fuel Technology is built specifically for energy-intensive industries where electrification and hydrogen remain too costly or infrastructure-constrained. Here is what that means in practice:
- Up to 95% energy efficiency, outperforming many conventional fossil fuel systems.
- Near-zero direct CO₂ emissions during combustion, with only 10 kg of CO₂ per MWhth stemming from the pilot safety flame.
- RIFT claims the lowest NOx emissions of any fuel, at under 5 mg/MJ at demo scale (TRL7).
- Seamless integration with existing industrial boiler infrastructure, without requiring a complete overhaul.
- Reliable, long-term fuel supply backed by a closed-loop iron fuel cycle, independent of the electricity grid.
Our industrial heat solutions are designed for companies in Food and Beverage, Specialty Chemicals, and Pulp and Paper, and we have already signed the world’s first commercial Iron Fuel Technology contract with Kingspan Unidek. If you are exploring how Iron Fuel Technology could fit your decarbonisation roadmap, get in touch with our team to start the conversation.
Frequently Asked Questions
Can I claim the EIA deduction if I lease equipment rather than purchase it outright?
Whether a leased investment qualifies for the EIA depends on the type of lease agreement. Under a financial lease, where the lessee bears the economic risk of the asset, the investment can qualify. Operating leases, where ownership and risk remain with the lessor, generally do not qualify from the lessee’s perspective. If you are structuring a significant equipment acquisition, it is worth discussing the lease type with your tax advisor before signing, as the contract structure directly affects EIA eligibility.
What qualifies as the 'order date' that starts the three-month registration window?
The three-month window begins at the moment you commission the supply of the company resource — in practice, this is typically the date a purchase order or contract is signed with the supplier. It is not the delivery date, installation date, or commissioning date. Because this distinction catches many companies off guard, it is advisable to flag energy investments to your finance or tax team at the point of signing the order, not when the equipment arrives on site.
Can the 40% EIA deduction be combined with other Dutch energy or sustainability subsidies?
Yes, in many cases the EIA can be combined with other Dutch incentive schemes, such as the MIA (Milieu-investeringsaftrek, the environmental investment allowance) or the Vamil (accelerated depreciation for environmental investments), depending on the nature of the investment. However, the same investment cannot be registered under both EIA and MIA simultaneously — you must choose which scheme to apply. Consulting RVO’s guidance or a specialist tax advisor is recommended to determine the optimal combination for your specific investment.
What happens if my investment is delivered in phases or spread across multiple orders?
If an investment is delivered or ordered in multiple phases, each order or commissioning moment may trigger its own separate three-month registration window. This means each phase must be reported to RVO within three months of its respective order date. For large industrial projects with staged procurement, it is critical to track each order individually and ensure timely registration for every phase, as missing the deadline on any single phase forfeits the EIA benefit for that portion of the investment.
How do I know if a technology like Iron Fuel Technology qualifies under the Energy List?
To determine eligibility, you should first check whether the technology appears under a specific code on the Energielijst 2026, published annually by RVO. If it does not appear as a named item, it may still qualify under a generic code, provided it delivers significant, measurable energy savings that meet the applicable savings standard. For innovative or emerging technologies, suppliers can submit a Leveranciersvoorstel voor Energielijst to RVO before 1 September to propose inclusion in the following year’s list — making it worthwhile to engage with your technology supplier about their registration status early in the procurement process.
Is there a minimum or maximum investment amount to qualify for the EIA?
Yes, the EIA scheme applies a minimum investment threshold per asset. For 2026, qualifying investments must meet a minimum amount per business asset as defined by RVO — historically set at €2,500 per asset. There is no official upper cap on the investment amount that can be registered, though the total budget allocated to the scheme (€460 million for 2026) means that if the scheme is oversubscribed, it can be closed early in the year. Checking RVO’s current guidance at the start of the year is advisable for large planned investments to confirm the scheme remains open.
What records should a company keep after receiving an EIA number?
After receiving your EIA registration confirmation, you should retain the registration confirmation document from RVO, the original purchase order or contract that establishes the order date, supplier invoices, and any technical documentation confirming the investment meets the Energy List requirements. These records form the basis for claiming the deduction in your tax return and may be requested during a tax audit. Keeping them organised in a dedicated file alongside your annual tax records is best practice, as the Dutch tax authority (Belastingdienst) can review EIA claims as part of a standard corporate tax audit.
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This content was generated with the help of AI and it may contain mistakes