Municipal councils may introduce zero-emission zones from 1 January 2025. Around 30 to 40 of the largest municipalities in the Netherlands are participating in this. Delivery vans with an emission class lower than Euro 5 will no longer be allowed to enter those zones. Do you have customers in such an urban environmental zone? Then you have to adapt your transport to the requirements there. Or is green driving one of the sustainability goals for your business anyway? SEBA helps you financially with the purchase of an electric company car.
Who is the subsidy for?
All businesses and non-profit institutions can apply for the subsidy scheme for zero-emission commercial vehicles (SEBA). However, your company must be registered in the KVK Business Register. Government organisations and other bodies governed by public law are excluded from SEBA.
For 2023, €33 million is available. You can submit new subsidy applications from 10 January 2023.
Applying for a subsidy? Make sure you comply with SEBA’s Terms, Conditions, and Obligations (in Dutch). Here are some important considerations:
- The company van must have a net list price (N1) or retail price (N2) of €20,000 or more. Please note that the net list price and retail price do not include VAT. The subsidy covers 10% of the net price of the new electric company van, with a maximum of up to €5,000.
- You may submit your subsidy application before you have finalised your purchase or financial lease agreement. If you are not awarded a subsidy, you are entitled to waive the purchase.
- The company van must not have been delivered and be in your name before you submit the application.
- You must have a purchase or lease agreement for the delivery of a new electric company van.
Switching to an electric van has its advantages. Your mileage costs are lower, you have no carbon emissions, and maintenance costs are often lower than for traditional vans. The mileage range of electric vehicles (EVs) is increasing, as is the number of public charging stations that are popping up. Another advantage is that electric motors are quiet, causing little noise pollution. Electric vehicles can be a good fit for your business activities and may strengthen your image, as customers may appreciate your efforts to become more sustainable.
Electric vehicles do, however, also have some disadvantages. For example, if you drive long distances and frequently go abroad. You will then come across fewer charging stations along the way, because not all European countries have as many charging stations as the Netherlands. Your overall travel time will also increase, because electric cars have a smaller mileage range than traditional cars. And charging a battery takes longer than filling up a car at a petrol station. Finally, it still costs more to buy an electric vehicle than a similar vehicle with a petrol or diesel engine. On top of that, it is difficult to determine how quickly electric vans depreciate.
Other subsidy schemes
In addition to SEBA, several municipalities have additional subsidy schemes for businesses. Electric company vans are also covered by the Environmental investment allowance (MIA) and the Random depreciation of environmental investments (VAMIL), which allow you to write off up to 75% of the investment costs. Tip: inquire whether your municipality has subsidies for buying a commercial EV or charging station.
There are 3 important things to consider when calculating costs: your legal form (do you pay income tax or corporate tax), expected profits, and expected investment value in the current financial year. Consult your financial adviser to find out which schemes you can use and how much you stand to benefit. Below is a calculation example showing an investment benefit of over €16,000 when purchasing a new electric van.
Calculation example: buying an electric van with SEBA
List price electric van, excluding VAT and bpm (private vehicle and motorcycle tax)
Advice, pre-delivery inspection, and delivery costs, excluding VAT
Small projects investment credit, max. 28%
Environmental investment allowance, max. 36%
Corporate tax base
Corporate tax rate
SEBA subsidy scheme
You can submit a SEBA application to RVO (in Dutch). You can also authorise an intermediary and apply for the subsidy. To do so, you must log in with at least eHerkenning 2+.