Individuals will not receive a VAT number for producing electricity with solar panels from the Dutch tax authorities.
On June 20, 2013, the ECJ has ruled in the case Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Finanzsenat Außenstelle Linz (Case C-219/12) that the operation of a photovoltaic installation on or adjacent to a house which is used as a dwelling, which is designed such that the electricity produced is (i) always less than the electricity privately consumed by its operator and (ii) supplied to the network in exchange for income on a continuing basis, falls within the concept of ‘economic activities’ as defined in that Article.
The Dutch Ministry of Finance is still considering the implications of the Court’s ruling. In the meantime, they will not provide individuals with a Dutch VAT number. Individuals who have applied for a VAT number because they have solar panels, will receive a letter stating that the Dutch tax authorities does not provide a VAT number.