Driving electric becomes more and more populair. Makes sense if you notice all the benefits driving electric has. Electric driving has the future. Better for the environment, better for your wallet.

The Matts eScooter is very suitable for business usage. Safe a lot of parking costs and avoid the busy traffic jams. It’s an ideal city moped for the commuters. If you purchase an electric moped/scooter, there are some attractive tax arrangements. (only dutch)

Milieu-investeringsaftrek (MIA)

For an electric scooter with a purchase price of € 2.500 or more applies that you can deduct 13.5% of the half of the purchase price of your yearly profit. This way you pay less tax.

Willekeurige afschrijving (Vamil)

An electrical scooter is for the half eligible for random depreciation. As a result, you can immediately debit 75% of half the purchase price. This means that your taxable profit in the year of purchase is lower and you owe less tax.

Apply at RvO

To be able to use the MIA and the Vamil, you must report the investment to the Netherlands Enterprise Agency (RvO) within three months.

Kleinschaligheidsinvesteringsaftrek (KIA)

In addition to the MIA and the Vamil, there is the small-scale investment allowance (KIA) for electric scooters. The amount of the deduction depends on the number of investments in a year and amounts to a maximum of 28% of the investment amount. The KIA does not have to be registered with the RvO.

Calculation example

uppose you buy an electric MATTS scooter of € 2,145 (ex. VAT). In the year of purchase you have the following additional deductible items:

MIA: 50% of €2.145 x 13,5% = €144,80
Vamil: 50% of €2.145 x 75% = €804,40
KIA: €2.145 x 28% = €600,60

That added up is €1.549,80

With this deductible item you pay less tax. The amount of the benefit depends on whether you are an entrepreneur for income tax purposes, or whether you have a BV and the applicable tax rate.