Ministry of Economic Affairs
The Ministry of Economic Affairs initiated the EIA in 1997. SenterNovem and the
Dutch tax authority (Belastingdienst) are responsible for implementation of this
measure.
Dutch tax authority
Before entering in financial obligations and within three months after purchase of
the asset, which is eligible for EIA, an application form should be send to “Bureau
Investeringsregelingen en Willekeurige Afschrijvingen (IRWA)” in Breda. This
agency is a division of the Dutch tax authority (Belastingdienst). It registers the applications
for EIA and checks if these are submitted in time and on completeness. If
necessary, companies are asked to complement the application. Thereafter, approved
applications are sent to SenterNovem.