The interest in home battery storage for self-generated solar energy is growing due to the potential phasing out of net metering and rising energy tariffs. However, reclaiming VAT on home batteries is not straightforward for private individuals, as it depends on whether they trade electricity or make use of the Small Business Scheme. The Tax and Customs Administration requires VAT entrepreneurship conditions to be met for reclaiming VAT on home batteries, including trading electricity on the energy market. Despite the complexities, there are opportunities for VAT reclamation for individuals with previous solar panel purchases, but specific arrangements need to be made in advance.
Source Taxlive
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