荷兰政府计划将住宅光伏系统的增值税（VAT）从21%降至0%。
荷兰光伏行业分析师Peter Segaar告诉《光伏》杂志：“这项措施将成为2023年税收计划的一部分，但仍需议会最终批准。由于荷兰一直坚决支持欧盟委员会实施此类免税的决定，预计这项措施将于今年年底出台。”
该提案中并不包括光伏建筑一体化（BIPV）系统。Segaar解释说：“但房主仍可申请对这类装置支付部分增值税。然而，大多数住宅都采用传统的光伏系统，它们安装在屋顶瓦片上，或者安装在配安装系统的平屋顶上。”。
据Segaar透露，到2021年底荷兰约有158万户家庭安装了住宅光伏系统。他还表示：“这些系统的总发电容量为5.6 GW。”
目前，荷兰正在通过净计量电价方案支持屋顶光伏发电。而净计量回报减少的前景可能会促使荷兰房主转而注重提高家用太阳能系统的自发自用率，例如通过增加电表后端电池储能系统。
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