In het kader van energie en CO2 uitstoot reductie biedt onze overheid ondernemers een steuntje in de rug door middel van de EIA Energie investeringsaftrek. Een investering in de hoogwaardige producten van RB LED komt hiervoor in aanmerking.
Om u wegwijs te helpen over dit onderwerp treft u meer informatie over de onderstaande punten.
- Wat is Energie-investeringsaftrek?
- Welke investering komt in aanmerking?
- Wat is uw fiscaal voordeel?
- Hoe werkt het aanvragen?
Wat is Energie-investeringsaftrek?
Nederland is nog altijd niet zo duurzaam en milieubewust bezig als de meeste mensen denken. We zijn nog te afhankelijk van fossiele brandstoffen en verbruiken meer energie dan nodig. Om de Europese normen te behalen, stimuleert de overheid bedrijven die hun verantwoordelijkheid nemen en investeren in energiebesparende oplossingen die bewezen rendement opleveren.
Denk hierbij aan investeringen zoals zonnepanelen, isolatie en natuurlijk led verlichting.
Het budget voor 2019 is bepaald op € 147 miljoen.
Welke investering komt in aanmerking?
De investeringen die in aanmerking komen voor de Energie-investeringsaftrek staan omschreven in de Energielijst.
Over het onderwerp led verlichting praten we over twee specifieke type producten. Bij een led buis gelden andere regels dan bij alle andere led verlichtingssystemen.
Led buis en EIA Energie investeringsaftrek
Een led buis dient te worden voorzien van een externe driver met een powerfactor van ten minste 0.9. Retro fit buizen komen niet langer in aanmerking voor de Energie-investeringsaftrek. Daarnaast is de lumen / watt verhouding ten minste 120. Dat wil zeggen per 1 watt een lumen opbrengst van 120. Daarnaast dient de specifieke lichtstroom gemeten te zijn conform LM-79-08, NEN-EN IEC 62722-2-1:2016 of gelijkwaardige protocollen. Per led buis komt maximaal € 20,00 in aanmerking voor de Energie-investeringsaftrek.
Led Verlichtingssystemen en EIA Energie investeringsaftrek 2019
Denk hierbij aan allen anderen led verlichtingsproducten zoals bijvoorbeeld floodlights, downlights, led panelen en Led High Bay. Om in aanmerking te komen voor de Energie-investeringsaftrek dienst de lumen / watt verhouding 100 te zijn. Dat wil zeggen per watt een lumenopbrengst van 100. De specifieke lichtstroom dient gemeten te zijn conform LM-79-08, NEN-EN IEC 62722-2-1:2016 of gelijkwaardige protocollen. De powerfactor van het verlichtingssysteem moet ten minste 0,90 zijn.
Per lamp komt per 1.000 lumen € 25,00 in aanmerking voor de Energie-investeringsaftrek. RB Led High Bay 120 watt biedt bijvoorbeeld 16.800 lumen. Dus komt in dit geval 16.8 x € 25,00 een investering van € 420,00 per armatuur in aanmerking.
Wat is uw fiscaal voordeel?
Het budget voor 2019 is € 147 miljoen. Een investering boven de € 2.500,00 komt in aanmerking voor gemiddeld 11% netto voordeel. U kunt namelijk 45% van de investeringskosten aftrekken van de fiscale winst, bovenop uw gebruikelijke afschrijving.
Zoals eerder genoemd komt bij een investering in led buizen € 20,00 per led buis in aanmerking. Bij alle andere led verlichtingssystemen € 25,00 per 1000 lumen.
Hoe werkt het aanvragen?
U dient EIA binnen 3 maanden na het geven van de opdracht aan te vragen. U vraagt de aftrek online aan via het eLoket onder Direct regelen, rechts op deze pagina.
Aanvragen kunt u eenvoudig digitaal indienen via het eLoket. U mag een aanvraag dus niet faxen, e-mailen of per post insturen. Voor uw online aanvraag heeft u wel een geldige eHerkenning nodig.
Voor een EIA-aanvraag is een eHerkenningsmiddel op betrouwbaarheidsniveau 1 voldoende. Dient uw boekhouder of een andere externe intermediair uw aanvraag in? Dan gebruikt deze eigen inloggegevens voor eHerkenning en niet die van uw bedrijf bedrijf.
Hopelijk bent u zo voldoende geïnformeerd over wat de EIA Energie investeringsaftrek voor uw bedrijf kan betekenen. Neem voor al uw vragen of opmerkingen gerust contact op met een van onze ervaren adviseurs. We helpen u hier graag bij!
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