Energy tax is levied in bands based on consumption. VvEs with a large connection fall into a different band than home chargers.
How does energy tax work?
Energy tax (EB) is levied per kWh consumed. The rate is not based on the type of connection but on total annual consumption on that connection. The more you consume, the lower the tax rate per kWh.
The four energy tax bands for electricity (2024, excl. VAT)
Band 1: 0 to 10,000 kWh - rate €0.1281 per kWh. Typical for small households and individual home chargers.
Band 2: 10,001 to 50,000 kWh - rate €0.0851 per kWh. Typical for larger households or small VvEs.
Band 3: 50,001 to 10,000,000 kWh - rate €0.0210 per kWh. This is where most parking garages and larger VvEs fall.
Band 4: above 10,000,000 kWh - rate €0.0011 per kWh. Large industry.
All rates are exclusive of VAT (21%). Current rates: Belastingdienst.nl
Advantage for VvE charging over home charging
A resident who charges at home typically falls in band 1 - the highest rate of €0.1281 per kWh. A VvE with a large parking garage often falls in band 3 in terms of total consumption - rate €0.0210 per kWh. That is a difference of over 10 cents per kWh in energy tax alone, on top of which 21% VAT is also charged. This is one of the reasons why collective charging via the VvE can be structurally cheaper than individual home charging.