Opgaaf zonnepaneelhouders
If you have solar panels and supply electricity to your energy company, you are an entrepreneur for Dutch VAT. This form registers you as one.
This is the genuine Belastingdienst PDF, unmodified. Source: Belastingdienst official page.
What is ON 0401?
Feeding electricity back into the grid is a supply for VAT purposes, which makes the owner of the panels a VAT entrepreneur. Registering is what lets you reclaim the VAT charged on buying and installing the panels.
It only helps if there was VAT to begin with. The form says plainly that where the invoice for the purchase or installation shows no VAT amount, there is nothing to reclaim, and points you to belastingdienst.nl/btw to check whether you need to register at all.
Who files ON 0401?
- Homeowners who have had solar panels installed and supply power back
- Couples where the panels belong to a joint estate, deciding who registers
- Anyone reclaiming the VAT on a panel installation
- People installing panels on a second property
How to fill out ON 0401
- Check the installation invoice first: if it shows no VAT, there is nothing to reclaim.
- Fill in your name, address and burgerservicenummer.
- Give the date the panels were taken into use and the details of the installation.
- Answer the questions on the invoice and the amount of VAT charged.
- Sign the form and post it to the address printed on it.
Quick fill ON 0401 on this page
Prefer to see the form itself while you type? Open ON 0401 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
Do I have to file VAT returns afterwards?
Small suppliers usually fall under the kleineondernemersregeling and are exempted from filing, but that has to be arranged. The registration comes first.
The panels are jointly owned by my partner and me.
The form asks about this case specifically, because where the panels belong to a joint estate only one of you registers.
Is it worth it?
It depends entirely on the VAT on your invoice. Since VAT on residential solar panels was set to zero in the Netherlands, many recent installations have nothing to reclaim.