- Italian Tax Authority ruling no. 181 holds that the 10% VAT rate for photovoltaic systems does not apply to the supply and installation of a battery storage system for an already operating solar plant.
- The reduced VAT rate applies only to goods that are necessary components for constructing the photovoltaic plant itself, not merely items that are useful, connected, or functional to its operation.
- A storage battery is technically separate from the electricity generation plant and serves only to store energy, not produce it.
- Because the photovoltaic system is already operational without the battery, the battery is not treated as an extension or partial new construction of the plant and is excluded from the 10% VAT relief.
Source: eutekne.info
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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