A frequently asked question: do I need to declare the ERE reward in my tax return? For most consumers the answer is no. Below we explain why — and what the exceptions are.
⚠ Disclaimer: Stekker is not a tax advisor. The information below is a general overview for consumers. For your specific situation we recommend consulting a tax advisor or the Dutch Tax Authority.
As a consumer: ERE is not income
As a consumer you receive ERE rewards for the fact that you charge electrically instead of driving fossil. It’s a compensation for CO₂ reduction, not labour income, not business profit, and not interest or dividend.
This falls under the same category as for example:
- The Clean Emission-Free Construction Equipment Subsidy
- Subsidy on energy-saving measures (e.g. solar panels)
- Other environmental compensation arrangements
Conclusion: for the average consumer, the ERE reward is not taxable and you don’t need to declare it in box 1, 2 or 3 of your income tax return.
Exceptions — when do I need to declare it?
1. Lease car / company car via employer
If you have a lease or company car and your employer already reimburses charging costs, you’re in a different regime. The Dutch Tax Authority has a specific position on this: KG:204:2024:13 — Reimbursement of charging costs of company car.
In that case: the employer reimburses your actual charging costs per kWh — those costs are not your income. But the ERE reward you receive on top of that may in some situations be taxable as benefit-in-kind. Discuss this with your employer and/or a tax advisor.
2. Self-employed / DGA / own business
If you use the car for business from your own company, the ERE reward falls under your business income. Discuss with your accountant whether the reward should be processed via the profit or exemption route. This is the same principle as for other environmental rewards received in business.
3. Very high charging volumes
Theoretically: if you structurally claim much more ERE than a normal household (think: business-level charging under a consumer account), the Tax Authority may view that as a business activity. In practice this almost never applies to consumers — only from thousands of euros per year onwards.
VAT
VAT plays no role for consumers. Stekker trades the ERE’s on your behalf, pays VAT where applicable itself, and pays you a net amount. You don’t need to file a VAT return.
For business users (VAT-liable) this is different. In that case you receive a specification showing how VAT is processed — contact support for the right documentation.
Summary
| Your situation | ERE taxable? |
|---|---|
| Consumer, own car, own grid connection | No — just receive |
| Lease car from employer | Possibly — discuss with employer |
| Self-employed / own business, business car | Yes — process via accountant |
| Private car, but business user | Depends on situation — advisor |
Questions specific to your situation? Email [email protected] — we can’t give tax advice but we can help interpret the NEa regulations.
