Photovoltaic systems, solar panels, inverters, the necessary accessories, installation, and shipping costs are now exempt from VAT according to Section 12 Paragraph 3 of the Annual Tax Act (JStG) and the Value Added Tax Act (UStG). Here you will find all the requirements that must be met.
On January 1, 2023, the new Annual Tax Act (JstG) came into force in Germany. It reformed the funding for the expansion of renewable energy. A year later, the tax exemption also followed in Austria.
Includes the following products and services:
Effective immediately, the German and Austrian tax authorities will waive the VAT of 19% and 20% in Austria, respectively, for an indefinite period of time on the following power generation and storage solutions and services:
• Solar modules
• Inverters and other electronic control components
• Power storage and batteries
• Complete package of the above-mentioned parts
• Components
• Installation and assembly work
• Shipping costs
• Even when subsequently purchased for existing systems
• As well as replacement and repair of existing systems
What requirements do I have to meet?
✔ Operation and installation must be successfully completed in Germany/Austria. The billing and delivery address must be in Germany/Austria. Sales with 0% VAT to other countries are not possible.
✔ Use applies only to private households (sometimes also to public use). Private use includes the residential area, balconies, gardens, garages, garden sheds, fences, and even mobile homes or boats that are rarely or not at all used.
✔ The total output of the system is less than 30 kWp (this applies to systems with more than 75 modules).
✔ For deliveries to Austria The conditions of the zero tax rate for photovoltaic systems apply according to Section 28 Paragraph 62 of the UStG 1994. The bottleneck power of the system must not exceed 35 kWp and the PV system must be operated on a building that is either used for residential purposes or by public bodies or bodies/associations of persons/assets with non-profit, charitable or ecclesiastical purposes.
How do I order solar modules with 0% tax on marine-infinite.com?
You can identify items that qualify for tax exemption by the 0% VAT price tag, allowing you to easily put together your VAT-exempt shopping cart. If the above requirements are not met, you agree to the subsequent invoicing of the underpaid VAT. The burden of proof of tax liability rests with you!
Unfortunately, we can only exempt the entire shopping cart from tax. If you would like to purchase other items from us that are not subject to tax exemption under the Annual Tax Act 2022, Please place a second online order to benefit from the discount! Before completing your purchase, please confirm by checking the box that the above conditions apply to your purchase.
