This will change in 2023 for photovoltaic systems
From January 1, 2023, VAT will no longer apply to the supply and installation of PV systems, including inverters, assembly, and power storage on residential buildings.
VAT will be reduced to 0%. This significantly reduces acquisition costs. In the future, we will supply solar glass modules, inverters, energy storage systems, and installation with 0% VAT. This applies to all deliveries from January 1, 2023.
The substructure made of wood or aluminum, including foundations, awnings, sliding walls, gates and installation, is charged at the statutory rate.
If the delivery is not made to the plant operator, VAT must be charged at the regular rate. z.B. the case when delivered to a house builder or reseller.
The order/order and planning can be made before 1.1.2023, on the day of delivery the statutory VAT of 0% calculated on the solar system, power storage and PV installation. From January 1, 2023, income tax will no longer be payable on the output of small PV systems. Systems on single-family homes up to 30 kWp are expected to benefit.
further information can be found here.