Zero VAT rate on photovoltaic systems – The Ministry of Finance’s letter comes with changes
08 March 2023
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With effect from 01.01.2023, a VAT rate of 0% was introduced by the Annual Tax Act 2022 in sec. 12 para. 3 of the German VAT Act, applicable to the supply, import, intra-Community acquisition and installation of photovoltaic systems and their essential components. The draft of the circular letter published by the German Federal Ministry of Finance at the end of January saw the discussion as to how the requirements for the new regulation are to be interpreted enter its final round. The newly published circular letter differs significantly from the draft on various individual points.
