Easier for Those Filing VAT Returns
In February 2023, the Dutch Tax Authority announced that the VAT flat rate for solar panel owners would be immediately expanded to 15,000 Wp (Watt-peak). The flat rate is a fixed amount that those filing a VAT return can use instead of specifying the exact VAT amount due—a rough estimate based on the system’s size. The larger the total capacity of the solar panel system, the higher the flat rate.
Isn't VAT filing no longer required?
That’s correct: since January 1, 2023, the VAT rate on new solar panel systems has been reduced to 0%. This means that most people who installed solar panels after this date do not need to file VAT returns. Previously, this applied to systems up to 10 kWp, but now it extends to systems up to 15 kWp.
However, some individuals—such as self-employed professionals or sole proprietors—are still required to file VAT returns. For them, the process is now simplified, as they no longer need to calculate the exact VAT received for returned energy if their system is under 15 kWp.
Systems larger than 10 kWp can now use the flat rate system
Until now, the flat rate system applied only to systems up to 10 kWp (1 kWp = 1,000 Wp). The flat rate increased incrementally for each additional 1 kWp. If a system exceeded 10 kWp, the flat rate system could not be used, requiring an exact VAT calculation based on returned electricity (in kWh) to the grid.
Now, the Tax Authority has decided to extend the flat rate system to installations up to 15 kWp. This decision was made because larger, more powerful solar panel systems are increasingly being installed, even on private homes. The current flat rate amounts are shown in the table below.
| System Size (Wp) | Flat Rate (€) |
| 1 - 1000 |
€ 20 |
| 1001 - 2000 | € 40 |
| 2001 - 3000 | € 60 |
| 3001 - 4000 |
€ 80 |
| 4001 - 5000 | € 100 |
| 5001 - 6000 | € 120 |
| 6001 - 7000 |
€ 140 |
| 7001 - 8000 | € 160 |
| 8001 - 9000 | € 180 |
| 9001 - 10.000 |
€ 200 |
| 10.001 - 11.000 | € 220 |
| 11.001 - 12.000 | € 240 |
| 12.001 - 13.000 |
€ 260 |
| 13.001 - 14.000 | € 280 |
| 14.001 - 15.000 | € 300 |
If your system exceeds 15 kWp, you may still need to file a VAT return, but this is not always the case. The key factor is whether your panel-generated income exceeds €1,800 per year from energy returned to the grid. More information can be found on the Dutch Tax Authority’s website.
How do you determine your solar panel system’s Watt-peak capacity?
Your system’s peak capacity is calculated by multiplying the power per panel by the total number of panels. The power rating of each panel is usually indicated in its name. For example, a SunPower SPR-MAX3-430 panel has a peak power of 430 Watt-peak. If you have 13 of these panels, your total system capacity would be:
13 x 430 = 5,590 Wp (5.59 kWp)
If you own this system and need to file a VAT return (which is unlikely), you would use a flat rate of €120 (as shown in the table). You can check your system’s panel type and quantity in the Zonnefabriek app under "System Data & Warranty."
For VAT-related questions, you can contact our partner zonnepanelenBTW.nl
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