GERMANY: REDUCTION OF VAT FOR PHOTOVOLTAIC SYSTEMS FROM 01.01.2023 – 31.12.2025
Deliveries of photovoltaic systems from January 01.01.2023, 0 will be VAT-free for German customers (19% instead of the previous XNUMX% VAT).
As a German customer, the price excluding VAT will be displayed in the shopping cart for the applicable products. In addition to the general terms and conditions, you must also accept at checkout that you meet the requirements for a purchase with 0% VAT in accordance with Article 16 of the Annual Tax Act 2022 (JStG 2022).
The following requirements must be met:
- The components must be delivered directly to the operator, who also registers the photovoltaic system in the market master data register
- The reduction in sales tax applies to all components of a PV system. For example: photovoltaic modules, inverters, smart meters, substructures and battery storage.
- The components are for photovoltaic systems with a maximum module output of 30 kWp according to the market data register entry
- The photovoltaic system is located on or near private homes, apartments or public and other buildings used for activities serving the public good.
See also: Legal text
Further details and frequently asked questions can be found on the Federal Ministry of Finance website: FAQs Federal Ministry of Finance
Delivery with the reduced VAT of 0% will only take place if the legal regulations are met.
If you or your order do not meet the conditions, we will inform you by email about the further process.
If your information is incorrect or if VAT amounts become due due due to a subsequent change in the law, we are obliged to invoice you for these amounts retroactively.
We do not accept any liability for the accuracy of the above information. Legal provisions apply.
AUSTRIA: 0% VAT for photovoltaics in Austria ends on March 31.03.2025, XNUMX!