The 2023 Budget contains a proposal for a VAT zero rate for the supply and installation of solar panels on or in the immediate vicinity of homes as of 1 January 2023. Due to the application of the VAT zero rate, private solar panel holders 2 will generally no longer have an interest in to register as an entrepreneur with the Tax and Customs Administration for a refund of VAT. They can refrain from registering for the Small Businesses Scheme 3 on the basis of the VAT Decree. Registration threshold for small entrepreneurs, if the turnover per calendar year is a maximum of 1,800 euros.
In practice, the situation occurs that suppliers/installers issue a (partial) invoice in the year 2022, while the delivery and installation of the solar panels will only take place in (the course of) the year 2023. In that case, the Turnover Tax Act 1968 stipulates that 21% VAT is due on these advance payments in the year 2022. The remaining payment(s) in the year 2023 fall under the proposed zero VAT rate.
Source: officielebekendmakingen.nl
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