LED lighting before year end: KIA, EIA and planning for Dutch businesses

Why businesses invest in the autumn

At the end of the year many business owners review the numbers with their accountant. If a replacement of hall or site lighting is planned, it can matter for tax purposes whether the investment falls in this year or the next. At the same time it is dark on site and in the hall now, so the need is greatest.

This article covers the two Dutch schemes that come up most often for lighting: the kleinschaligheidsinvesteringsaftrek (KIA) and the energie-investeringsaftrek (EIA). We are not tax advisers. Amounts, percentages and conditions change every year, so always have your situation confirmed by your accountant and check the current rules with the Belastingdienst and RVO.

Small-scale investment allowance (KIA)

The KIA is an extra deduction for businesses that invest in business assets within a calendar year. Whether you qualify and how much you can deduct depends on your total investment in that year. The lower limit, upper limit and percentages are set each year by the Belastingdienst. A minimum amount applies per asset.

Luminaires, floodlights, lighting columns and their installation are business assets, so a lighting replacement can count towards the KIA alongside other investments this year.

Timing matters: an investment counts in the year you enter into the commitment, usually the order date. If it is not yet paid and not yet in use at year end, only the part you have paid counts. Your accountant knows how this works out for you.

Energy investment allowance (EIA)

The EIA is meant for energy-saving business assets. Only items on the RVO Energielijst, with the right code and conditions, qualify. Ordinary LED lighting is not automatically on that list; check the current Energielijst first.

Important: you apply for the EIA with RVO within three months of placing the order. Missing that deadline means no allowance. KIA and EIA can apply to the same investment.

Planning: what needs to arrive when

Luminaires and floodlights from stock are delivered within 5 working days. Steel columns take 3 to 5 weeks and aluminium columns 4 to 6 weeks, so order site projects with columns in November.

• Halls and warehouses: UFO high bay 100 W, 18,000 lm at 78.99 euro or the 1-10V dimmable 100 W UFO at 47.55 euro.
• Facades and loading docks: FLUX floodlight 100 W, 16,000 lm at 81.15 euro.
• Car parks and access roads: VIA street light 20 to 50 W at 105 euro on a 6 metre steel column at 299 euro.

All prices excl. VAT for the first tier. From 100 luminaires or 20 columns we quote a project price. See also site lighting for the dark months.

Frequently asked questions