Payout, administration and tax

This differs per provider: some pay out quarterly, others annually or only after the EREs are sold. Because the 2026 ERE scheme is new, several providers have scheduled their first payout for 2027, and no completed payout has yet been independently confirmed. Always check the payout frequency and period with your chosen provider.

Payout frequency depends on when a provider actually sells the EREs and receives the proceeds. Some providers pool and sell EREs once a year, others do so every quarter, and some pay only after an individual sale. There is no legally required payout frequency; each provider sets its own process, so compare this per provider.

A clear ERE settlement statement should show, at minimum, the accepted kWh, the number of EREs that resulted from it, the price used per ERE, the commission or fixed fee withheld, and the period the statement covers. If any of these is missing, ask your provider for a breakdown.

Yes, that can happen. Some providers hold back a reserve, for example until the annual verification is complete, and adjust the payment up or down afterwards. Extra chain or processing costs can also come on top of the stated commission. Check your provider’s terms to see whether and how this is arranged.

That depends on your personal situation; this is general information, not tax advice. For private individuals an ERE payment can be relevant to income tax, for example as income from other activities. Consult the Belastingdienst or a tax adviser to determine exactly how this applies to your situation.

For private individuals not regarded as entrepreneurs, VAT generally plays no role in an ERE payment; with some providers you do see it reflected in how their commission is stated, for example including VAT. This is general information, not tax advice; consult the Belastingdienst or an adviser for your exact situation.

As a business, you generally process an ERE payment in your bookkeeping as income, with possible consequences for your VAT return; this varies by situation and provider. Some providers use self-billing, where they draw up the settlement statement for you. This is not tax advice; check the exact treatment with your accountant or the Belastingdienst.

Yes, a reimbursement from your employer for home-charged electricity is separate from the ERE payment; the first covers the energy cost, the second covers registering charging data with the NEa through an inboekdienstverlener. An employer reimbursement has its own tax treatment. This is not tax advice; consult the Belastingdienst or your employer for the exact conditions.

In principle yes, because these are two separate arrangements: the ERE payment relates to the charge point and its charging data, while an employer’s home-charging allowance covers the energy cost. Check with your employer whether their policy allows this, and with your ERE provider whether they set conditions on who may register the connection. For the tax side, consult the Belastingdienst or an adviser.

Keep at least your contract or the terms of your ERE provider, every ERE settlement statement showing accepted kWh, ERE count, price and commission, and proof of ownership or authorisation for the connection. For private individuals with a tax obligation and for businesses this is also relevant for their records; keep these documents at least as long as usual for your tax return.