Conditions for tax advantage/zero tax rate according to Section 12 Paragraph 3 No. 1 UStG (D) or Section 28 Paragraph 62 UStG 1994 (A)

Conditions for tax advantage / zero tax rate in Germany according to Section 12 Paragraph 3 No. 1 UStG

From January 1, 2023, the tax will be reduced to 0 percent for the following sales:

1.) The supply of solar modules to the operator of a photovoltaic system, including the components essential for the operation of a photovoltaic system and the storage units used to store the electricity generated by solar modules, if the photovoltaic system is installed on or near private residences, apartments, public buildings, and other buildings used for public welfare activities. The requirements of sentence 1 are deemed to be met if the installed gross output of the photovoltaic system, according to the market data register, does not exceed or will not exceed 30 kilowatts (kW peak). If the order is placed commercially, the goods must be used for the operator's own needs (no resale); otherwise,

2.)The intra-Community acquisition of the goods referred to in point 1 which meet the conditions of point 1

3.)The import of the items referred to in point 1 which meet the requirements of point 1

4.)The installation of photovoltaic systems and storage systems used to store the electricity generated by solar modules, provided that the supply of the installed components meets the requirements of point 1.

You can find further information on the website of the Federal Ministry of Finance at the following link!

Further information is available at www.bundesfinanzministerium.de

Conditions for tax advantage / zero tax rate in Austria according to Section 28 para. 62 UStG 1994

With the enactment of the Federal Accompanying Act 2024 under Section 28 Paragraph 62 of the German Value Added Tax Act 1994 , the Austrian Federal Government has also adopted simplified regulations for the purchase of photovoltaic systems. These regulations are limited to December 31, 2025.

Further information at www.bmf.gv.at

To summarize briefly: The tax advantage is subject to certain conditions:

  • You must be the operator of the solar system you purchased.
  • The photovoltaic system is operated near or on a residential building or on and at public buildings that serve the public good
  • You are not acting as a commercial dealer!

If the above conditions do not apply to you, we are entitled to subsequently calculate or invoice the VAT.

As of March 24, 2024