For photovoltaic systems a new VAT rate of 0% applies according to sec. 12 para. 3 of the German VAT Act as of 01.01.2023. However, the conditions attached to this, in the wording of the law, offer immense scope for interpretation. In this respect, the fear slowly spread that, in practice, supplier would subsequently be required to pay 19% VAT, which they would probably not be able to claim from their customers under civil law and in economic terms. For this reason, the Federal Ministry of Finance guidance on this topic was awaited with great interest.
Source: kmlz.de
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