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ESFor PV system
Zero VAT
for the year 2023
The so-called zero tax rate, a sales tax of 2023%, applies to photovoltaic systems installed close to the building that are completely delivered / installed from 0 onwards.
Contact: info@miniminipower.com
Legal basis:
The Annual Tax Act 2022 is currently still in the legislative process. Among other things, the draft provides for an amendment to § 9 UStG in Article 12:
(3) "The tax is reduced to 0 percent for the following transactions:
1. Deliveries of solar modules to the operator of a photovoltaic system, including the components essential for the operation of a photovoltaic system and the storage devices that are used to store the electricity generated with solar modules if the photovoltaic system is on or in the vicinity of private dwellings, apartments and public and other buildings used for activities serving the common good. The requirements of sentence 1 are deemed to be met if the installed gross output of the photovoltaic system is not or will not be more than 30 kilowatts (peak) according to the market master data register;
2. the intra-community acquisition of the items referred to in number 1 that meet the requirements of number 1;
3. the import of the items referred to in number 1 that meet the requirements of number 1;
4. the installation of photovoltaic systems and the storage used to store the electricity generated with solar modules if the delivery of the installed components meets the requirements of number 1.
2. the intra-community acquisition of the items referred to in number 1 that meet the requirements of number 1;
3. the import of the items referred to in number 1 that meet the requirements of number 1;
4. the installation of photovoltaic systems and the storage used to store the electricity generated with solar modules if the delivery of the installed components meets the requirements of number 1.
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