Since January 1, 2023, a reduced VAT rate of 0% has applied in Germany for the delivery and installation of photovoltaic systems on private buildings as well as on public and non-profit buildings. This means that you no longer have to pay VAT when purchasing and installing a photovoltaic system.
What does that mean specifically?
- For private individuals: If you have a photovoltaic system installed on your single-family home, semi-detached house or terraced house, you no longer have to pay VAT. This also applies to the purchase of solar modules, inverters, storage systems and other accessories.
- For companies and public institutions: Companies and public institutions can also take advantage of the 0% regulation if they have a photovoltaic system installed on a building that is used for residential purposes or is accessible to the general public.
Which requirements must be met?
In order to be able to take advantage of the 0% rule, a few requirements must be met:
- The photovoltaic system must be installed on a private residential building, a semi-detached house, a terraced house, a public building or a non-profit building.
- The installed gross output of the photovoltaic system may not be more than 30 kWp.
- Most of the solar power must be consumed in the building itself.
How can I apply for the 0% regulation?
You do not have to apply for the 0% rule separately. The reduced VAT rate is automatically applied by the seller of the photovoltaic system. You will receive an invoice from the seller showing the net price without VAT.
What are the advantages of the 0% rule?
The 0% regulation makes installing a photovoltaic system significantly cheaper. This can mean that the investment in a photovoltaic system pays off even more quickly.
Additional Information:
- Information from the Federal Ministry of Finance: https://www.pv-magazine.de/2023/12/08/finanzverwaltung-praezisiert-nullsteuersatz-fuer-photovoltaik-anlagen-weiter/
- FAQ “Sales tax measures to promote the expansion of photovoltaic systems”: https://www.bundesfinanzministerium.de/Content/DE/FAQ/foerderung-photovoltaikanlagen.html
In summary, it can be said that the 0% regulation for photovoltaic systems is a great opportunity for private individuals, companies and public institutions to get started with climate-friendly electricity generation more cheaply.
Take advantage of this opportunity and find out about the possibilities of photovoltaics today!