- From January 1, 2023, the installation of solar panels on or near a home will be subject to a 0% VAT rate, but conditions apply.
- The 0% rate applies to non-integrated solar panels and to integrated solar panels in new-build homes if only the solar panels are delivered or installed.
- The 0% rate also applies to solar panels installed on a garage or shed near a house, a conservatory, an extension, or in the garden of a house.
- Private individuals no longer pay VAT, but entrepreneurs who work from home and have a turnover of more than €20,000 are subject to VAT for the supply of energy generated with solar panels.
- Entrepreneurs can use the small business scheme if their annual energy turnover exceeds €1,800 but does not exceed €20,000.
- The VAT on the construction costs of a home is generally not deductible.
Source sra.nl
