- The German tax authorities have addressed individual questions regarding the application of the zero tax rate for certain photovoltaic systems.
- The Federal Ministry of Finance (BMF) has issued a letter on February 27, 2023, regarding the zero tax rate for photovoltaic systems.
- In a recent letter dated November 30, 2023, the BMF refers to the previous letter and answers additional individual questions.
- One clarification is that the removal of a photovoltaic system under the simplification rule is a choice for the entrepreneur, which must be documented.
- The BMF has also made changes to the VAT application guidelines (UStAE) regarding the proof of using the generated electricity for non-business purposes, input tax deduction, simultaneous acquisition of a photovoltaic system and an energy storage system, and the small business regulation.
Source: haufe.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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