- Supplying electricity produced by a photovoltaic system to the public grid is considered an entrepreneurial activity under § 2 UStG.
- This applies even if most of the generated electricity is used privately (so-called surplus feed-in).
- The proportion between generated and self-consumed electricity is irrelevant for classification as an entrepreneurial activity.
- Reference: BFG decision from 30.12.2025, RV/7102383/2025.
Source: leitnerleitner.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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