Do I have to report my ERE payout in my tax return?

For an ordinary home charger almost certainly not as income in box 1 • the common reading is that it's a discount on your charging costs, not a new source of income. The amount in your account on 1 January does count as wealth in box 3, but in 2026 there's a tax-free allowance of €59,357 per person. Note: this is not tax advice and the tax authority hasn't published a formal position yet.

When will the tax authority publish an official position on ERE?

That's not known yet. ERE credits have only existed since 2026 and there's no specific ruling or knowledge-group position yet. Until then you rely on existing rules and comparable situations such as solar-power netting. For larger amounts you can request certainty in advance through a prior-consultation request with the inspector.

Do I have to pay VAT on my ERE payout?

In practice no. A home charger falls under the small-business scheme (KOR): up to €20,000 turnover per year you pay no VAT, and you won't reach that by charging at home. For a charger on the business (freelancer or company) it's different • there the proceeds are part of your regular turnover.

I drive a lease car and my employer reimburses my charging costs. What applies?

This is the sharpest open question: your charging costs are reimbursed and, as the connection holder, you're entitled to the ERE payout, which creates a possible double benefit. A formal tax-authority position on this is still missing. Put arrangements with your employer in writing and, if in doubt, consult your leasing company or a tax adviser.

Knowledge base

Do you pay tax on your ERE income?

The tax authority has no formal position yet. For an ordinary home charger your payout is almost certainly not box 1 income.

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The Dutch tax authority (Belastingdienst) has not yet published a formal position on how ERE income is taxed. ERE credits (Emission Reduction Units) have only existed since 1 January 2026, and a specific ruling, knowledge-group position or passage in the payroll-tax handbook is still missing. A formal position is expected in due course, but isn't there yet.

What follows is a general explanation based on existing tax rules and comparable situations, such as the netting of solar power. This is not tax advice. For your own situation • especially with larger amounts or a business connection • consult a tax adviser.

The short answer for an ordinary home charger

For a private individual charging their own car at home, the ERE payout is almost certainly not taxable income in box 1. The common reading is that the payout counts as a discount on your charging costs, not a new source of income. You don't start a business and you don't perform labour • you receive compensation for electricity you were charging anyway.

The amount sitting in your bank account on 1 January does count towards your wealth in box 3. You only pay something there once your total wealth exceeds the tax-free allowance: in 2026 that's €59,357 per person, or €118,714 with a fiscal partner (Belastingdienst • tax-free allowance). An ERE payout of €100 to €500 per year raises that wealth only marginally, so for most people nothing changes.

The four situations at a glance

Which route applies to you depends on who holds the connection (EAN) and whether the charger is private or business.

1. Private individual: own home, private car

No box 1 income (working hypothesis), but counts in box 3 as wealth. VAT plays no role in practice, see below. This is by far the most common situation.

2. Freelancer or sole trader: charger on the business

If the charger is on the business, it's different. The ERE proceeds then count as business profit, taxed in box 1 at the progressive rate. The flip side: costs and VAT around installation and consumption are usually deductible. Record the proceeds properly in your books.

3. SME or company (BV)

For a company the ERE proceeds are ordinary turnover, subject to corporate income tax. If you consume more than 2 million kWh per year you may register directly with the NEa yourself. Below that, it runs through a registration provider such as Joulo.

4. Lease driver: the sharpest open question

If your employer already reimburses your home-charging costs and you also receive the ERE payout (which you're entitled to as the connection holder), a possible double benefit arises. There is no formal tax-authority position on this yet. Put arrangements with your employer in writing and, if in doubt, consult your leasing company or an adviser. Joulo provides a monthly or quarterly statement of your charging sessions so your expense claim and your ERE records stay neatly separated.

What about VAT?

On paper, by structurally feeding back a product, you could be a VAT entrepreneur • a similar discussion arose for private individuals with solar panels (the Fuchs ruling of the European Court of Justice, case C-219/12). In practice a home charger falls under the small-business scheme (KOR): up to €20,000 turnover per year you pay no VAT (KVK • small-business scheme). You won't reach that by charging at home: at an indicative €0.10 per kWh you'd need to charge 200,000 kWh per year to reach €20,000 in turnover • dozens of times the 3,000 to 5,000 kWh an average home charger uses per year. So VAT is a non-issue for an ordinary home charger.

Unsure about your own situation?

You can ask the tax authority for clarity in advance through a request for prior consultation (vooroverleg). You present your situation and one clear question to the inspector, and their response binds the tax authority for your specific case. Useful with larger amounts, a business connection, or the lease-driver question above.

Practical checklist for your tax return

- Keep your contract with the registration provider (date, fee percentage, term). - Note the gross and net amount you receive in ERE payout per year. - Include your bank balance on 1 January in box 3. - Private individual: don't report the payout as box 1 income, unless there is a business or structurally profit-driven setup. - Put employer arrangements in writing (lease drivers only). - Engage an adviser for larger amounts or if in doubt.

Joulo handles the registration and payout, but doesn't file your tax return for you. For your own records you can download a PDF or CSV statement of your charging sessions in your dashboard each period.