The government draft of the Annual Tax Act 2022 provides for a new VAT regulation for the purchase of (private) photovoltaic systems (PV systems). For smaller PV systems, a so-called zero VAT rate for the supply and installation of solar modules will be applied as from 1 January 2023. If a PV system is ordered today, it will probably not be supplied until 2023. Suppliers/installers should therefore not delay in acting in light of this new regulation.
Source: kmlz.de
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