- Zero VAT rate introduced for supply of photovoltaic systems from 1 January 2023
- Ministry of Finance publishes circular letter to address interpretation issues
- Circular letter clarifies that supply of PV system with electricity storage is a single transaction
- Solar carports and solar patio roofs are considered independent beneficiary PV systems
- Mounts for PV systems are taxable at zero VAT rate, but primary substructure is not
- Electricity storage systems with usable capacity of at least 5 kWh are eligible goods
- Energy storage systems that store electricity in hydrogen are favored, as long as hydrogen is only used to convert energy back into electricity
- Extension of electric cupboard is favored if it is due to acquisition of PV system
- Electricity consumer machines operated with PV system and roof/ground services purchased separately are not favored
- Special case for “old systems” allows PV system operators to withdraw at zero VAT rate if more than 90% is used for private purposes
- Withdrawal can be made until 11 January 2024 with retroactive effect from 1 January 2023.
Source: kmlz.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.
