Electricians. Your installations are right, and so are your figures.

Start from your costs and the hours you really invoice, not from a jobs platform. Add up your van, test equipment, insurance, certification and your own income, and divide by your invoiced hours. In our worked example for a new electrician, at 1,150 hours a year that comes to around €64 an hour excl. VAT. Platforms often quote €35 to €45 incl. VAT. That is €29 to €37 excl. VAT, far below that minimum.

On almost all electrical work, you charge 21%. That includes a charging point, a home battery and a complete new fuse box. Only solar panels on or at a home have 0%, together with the inverter, cables, PV distribution box and the change to the meter cupboard needed for them. A separate new inverter because the old one broke has 21%. No electrical work falls under 9%. In doubt? Then charge 21%.

For work on a building, such as the meter cupboard, you reverse-charge the VAT to the main contractor. You do not reverse-charge for the solar panels themselves, because for VAT they are not part of the building. For a charging point or home battery, the tax authorities give no fixed rule. In that case, ask the main contractor's tax office for its position and keep it on file.

That is when the legal presumption of employment starts. If you work for a business for €38 an hour or less, excluding VAT and materials, the law presumes employment. It does not apply to private customers. The amount of €38 is the level of 1 January 2026. The minister has yet to announce the amount for 31 December 2026. From 1 January 2027, the tax authorities can also impose default penalties again for false self-employment (as of October 2026).

Electrician is not a protected profession in the Netherlands. But only with the InstallQ certification Elektra do you get seal rights. That is the right to open the seal at the main connection. Without seal rights, in practice you cannot replace a fuse box. Since 30 April 2026, there is one scheme for the whole of the Netherlands. The certification costs €285 once and then €141 a year (2026). You pay for the seals themselves separately.

On 1 January 2027, the net metering scheme ends. Until 2030, a customer receives for power fed back at least 50% of the price agreed with their supplier for power. So customers will ask more often about using their own power, a home battery or smart charging. Work out honestly with the customer in advance what it brings in.

The cao Technisch Installatiebedrijf. It has been declared generally binding up to and including 31 January 2028. So it also applies if you are not a member of Techniek Nederland. Your electrician builds up a pension with PMT, the Pensioenfonds Metaal en Techniek. We process the collective agreement and the pension in your payroll (as of October 2026).

If you supply and install a charging point or home battery for a private customer, the rules for a sale also apply. You then ask for at most half in advance. More is only allowed if the customer agrees it with you separately, not through your general terms and conditions. Have the rest paid on handover, for example by card.

We mainly work for electrical businesses that are growing. Have you just started? Then Vakwerk Nº 05 is a good start: our guide for the self-employed electrician. You buy it as a PDF in our web shop, for €149 excl. VAT.