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Austria MOF Issues FAQs on Zero Percent VAT Rate for Photovoltaic Modules

  • The Austrian Ministry of Finance has issued FAQs on the zero percent VAT rate for photovoltaic modules.
  • Only photovoltaic system-specific components are subject to the zero percent VAT rate.
  • The “time of acceptance” of a photovoltaic system is determined by the system operator, not the grid operator.
  • The zero percent VAT rate does not apply to hybrid photovoltaic collectors, photovoltaic systems used for hot water generation, or heat pumps.
  • Only photovoltaic modules designed for electrical energy generation qualify for the zero percent VAT rate.
  • Multiple photovoltaic systems are allowed for buildings on the same property.
  • The zero percent VAT rate can be claimed if the delivery or installation falls between Jan. 1, 2024, and Dec. 31, 2025.

Source: news.bloombergtax.com

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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