The German Federal Government has decided on tax relief for operators of photovoltaic systems. Under certain conditions, solar systems, storage units, and inverters can be purchased exempt from VAT, at a 0% VAT rate.

 

Conditions for VAT Exemption in Germany (§ 12 Abs. 3 UStG):

 

• Delivery of Solar Modules: Applies to the delivery of solar modules, including the components necessary for operating a photovoltaic system, as well as storage units that can store the generated electricity, to the operator of the photovoltaic system, provided the system is installed on or near private residences, apartments, and public or other buildings used for activities serving the common good.

• Intra-Community Acquisition and Importation: The intra-community acquisition and importation of eligible items are also covered.

• Installation of Systems: The installation of systems and storage units for the eligible systems is also VAT-exempt.

• Condition for a 0% VAT Rate: The reduction of the VAT rate to 0% only applies to services provided to the operator of the photovoltaic system. Supplies from manufacturers, wholesalers, or retailers to persons who are not operators of the photovoltaic system are still subject to the standard VAT rate.

 

An additional condition is that there must be a connection to private residences, apartments, or public buildings. However, these conditions are (fictionally) deemed met if the installed gross capacity of the system does not exceed 30 kW (peak) according to the Market Master Data Register.

 

Source: Haufe

 

Benefits:

 

• Cost Savings: Acquisition costs decrease by 19% in Germany and 20% in Austria.

• Promotion of the Energy Transition: Supports the expansion of renewable energies.

 

Conditions for VAT Exemption in Austria (§ 28 Abs. 62 UStG 1994):

 

For all photovoltaic systems in Austria, the following conditions apply for VAT exemption:

 

• The system must be operated near certain buildings.

• The buyer and the system operator must be the same person.

• The system must be installed in Austria.

• The bottleneck capacity of the photovoltaic system must not exceed 35 kW (peak).

 

If the order includes solar modules, photovoltaic-specific components are also exempt from tax. If storage units or accessories are purchased separately, the standard tax rate applies.

 

In Austria, the exemption is temporarily limited until December 31, 2025. After that, the standard VAT rate will apply again.

 

What This Means for Purchases in Our Shop:

 

• Product Labeling: Products that can be purchased VAT-free are marked with a gray “0% VAT” label directly on the product.

• Choice Option: On the shop’s homepage, you can indicate whether you want to shop VAT-exempt or with VAT. The VAT will then be deducted, and the net price displayed.

• Confirmation Before Checkout: Before checkout, you must confirm that you are entitled to the VAT deduction.

• Buyer’s Responsibility: It is important to order components VAT-free only if you are eligible. If it turns out that there was no entitlement, we reserve the right to claim the difference or require necessary documents.

 

This way, you can conveniently purchase your solar system components with 0% VAT, provided the conditions are met.