Measures to promote the expansion of photovoltaic systems

Through the Annual Tax Act 2022 (Federal Law Gazette I 2023 p. 7), the legislature added a new paragraph 3 to § 12 of the Value Added Tax Act (UStG). According to § 12 paragraph 3 number 1 sentence 1 UStG, the tax is reduced to 0 percent for the supply of solar modules to the operator of a photovoltaic system within the Federal Republic of Germany. This includes the essential components for the operation of a photovoltaic system and the storage devices used to store the electricity generated by solar modules. This applies if the photovoltaic system is installed on or near private residences, apartments, as well as public and other buildings used for activities serving the public good in the Federal Republic of Germany.

With the package of measures adopted, tax bureaucratic hurdles are being reduced for the installation and operation of photovoltaic systems on buildings. § 12 paragraph 3 UStG came into force on January 1, 2023. The scope of the law is Germany.

Accordingly, for private individuals:

By purchasing your item, you confirm that you are a private individual and that you are acquiring the item solely for private purposes.
The price applies exclusively to sales to private individuals (0% VAT).

For customers from Austria

The Budget Accompanying Act 2024 contains tax relief measures for photovoltaic systems
§ 28 Para. 62 UStG 1994 regulates that as of January 1, 2024, no value added tax will be levied on the supplies, intra-Community acquisitions, imports, and installations of photovoltaic modules for a limited period (so-called "zero tax rate" or "genuine VAT exemption"). The condition is that the peak capacity of the photovoltaic system (in total) does not exceed 35 kW and that the photovoltaic system is operated by the operator on or near certain buildings. Another requirement is that no application for investment subsidy under the Renewable Expansion Act (EAG), Federal Law Gazette I No. 150/2021 in the current version, has been submitted for the relevant photovoltaic system by December 31, 2023 (on the interaction between the application for investment subsidy and the zero tax rate as well as the transitional provision according to § 28 Para. 63 UStG 1994 for systems that were put into operation before January 1, 2024).

For supplies to Austria: Services that do not serve a separate purpose for the recipient but are a means to use the photovoltaic module for operating a photovoltaic system under optimal conditions (ancillary services without independent significance) share, according to general principles of unity of supply, the VAT fate of the supply of the photovoltaic module (see UStR Rz 346 et seq. UStR). This is the case, for example, if the supplier delivers and installs photovoltaic modules together with accessories and storage. The same applies if photovoltaic system-specific components such as inverters, roof mounts, energy management systems, solar cables, or grid connection sockets are delivered as part of the supply of photovoltaic modules.