Deduction scheme from fiscal profits to promote investments in new energy efficient technologies. Yearly a list is published with applicable technologies and criteria. It gives a direct financial advantage to companies in the Netherlands that invest in applicable equipment. Entrepreneurs may deduct part of the investment costs for such equipment from their fiscal profits. The equipment must save more energy than the prevailing equipment available on the market. This means that only the latest types of equipment are eligible for the EIA. Also a general EIA application can be submitted, using an energy-saving calculation to demonstrate that equipment that is not on the energy list meets EIA standards. Proposals can be submitted for techniques to be included in a new energy list. An investment may relate to (a part of) equipment that is eligible both for the EIA and for other fiscal measures; one cannot use both the EIA and MIA for the same investment element, although it is possible to combine the EIA or MIA with VAMIL . Since 2015 as result of the Energy Agreement, the EIA focuses (almost) entirely on energy-saving technologies; for renewable energy options, companies are referred to other policies and measures (e.g. SDE+). The budget and share of the investment that may be deducted was increased.