With the Annual Tax Act 2022 ( BStBl . I 2023 p . 7), the legislator has added a new paragraph 3 to Section 12 of the Value Added Tax Act (UStG). According to § 12 paragraph 3 number 1 sentence 1 UStG , the tax is reduced to 0 percent for the delivery of solar modules to the operator of a photovoltaic system. This includes the components that are essential for the operation of a photovoltaic system and the storage devices that are used to store the electricity generated with solar modules. This applies if the photovoltaic system is installed on or in the vicinity of private dwellings, apartments and public and other buildings used for activities serving the common good.With the package of measures that has been decided, bureaucratic tax hurdles in the installation and operation of photovoltaic systems on buildings will be removed. Section 12 (3) UStG came into force on January 1, 2023.
Source: bundesfinanzministerium.de
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