The Karlsruhe Regional Tax Office (Oberfinanzdirektion Karlsruhe, OFD) has made comprehensive statements on the VAT treatment of photovoltaic systems. These systems still represent an attractive investment due to favourable module and system prices. However, the VAT consequences, especially due to the possibility of self-consumption, can become quite complex. If the electricity generated is fed into the general power grid in whole or in part, regularly and not just occasionally, even a person who is otherwise not entrepreneurially active becomes an entrepreneur. If electricity is regularly fed into the grid, the level of the turnover achieved is not important for entrepreneurial status.
Source: js-steuerberater.de
