VAT exemption 2023 according to JStG 2022 for photovoltaic systems
On 01.01.2023, the new version of the JStG will come into force, which will make the purchase of photovoltaic systems will be more favorable for operators. Specifically, it is about this is about saving the VAT or sales tax rate.
Excerpt from the Value Added Tax Act - in accordance with Section 12 (3) UstG
"The tax is reduced to 0 percent for the following transactions:
1. the supply of solar modules to the operator of a photovoltaic system, including the components essential for the operation of a essential components for the operation of a photovoltaic system and the storage the electricity generated by the solar modules, if the photovoltaic system is installed photovoltaic system is installed on or in the vicinity of private dwellings, apartments and public and other buildings used for activities serving the common good. activities serving the common good. The requirements of sentence 1 are deemed to be fulfilled if the installed gross output of the photovoltaic system according to the market master data register does not exceed 30 kilowatts (peak) is or will be;
2. the intra-Community acquisition of the goods referred to in number 1 that meet the requirements of number 1;
3. the import of the goods referred to in number 1 that meet the requirements of number 1;
4. the installation of photovoltaic systems and storage systems that the purpose of storing the electricity generated by solar modules, if the supply of the installed supply of the installed components fulfills the requirements of number 1 fulfilled."
So who does the tax exemption apply to?
For operators of a photovoltaic system with an installed gross capacity of less than or equal to 30kW (peak) or if the planned planned photovoltaic system has a gross output greater than 30kW (peak) and you are the operator of this photovoltaic system, which is installed on or or in the vicinity of private residences, apartments and public and other buildings used for activities serving the common good, is installed. The JStG applies to Germany and therefore to purchases where the delivery and billing address are in Germany. A sale with 0% VAT to other countries is not possible from our side. possible.
Which products are covered by the tax exemption?
The regulation applies to all components of a photovoltaic system, such as z. e.g. photovoltaic modules, inverters or battery storage systems. This exemption is intended for systems that are installed close to homes or on/on publicly used buildings. These are precisely defined in UStG §12 para.3 Accordingly, when purchasing complete systems (except for mobile complete systems (except for mobile systems), solar modules and, in some cases, inverters and inverters and batteries can be assumed to fall under the exemption. fall under the exemption.
Can I also apply for this exemption from abroad?
Sales with 0% VAT to other countries are not possible from our side.
How do I order without VAT?
1. you can only buy the goods with VAT for the time being. We would like to ask you at this point not to place mixed orders. If you would like to order additional items, please place a separate order.
2. please select “prepayment” as the payment method and then complete the order.
3 You will receive an order confirmation. Enclosed is a *form, which you fill out and return to us directly.
4. in return, we will immediately after receipt and verification of the form form, we will correct the VAT on the invoice to 0% and send it to you for payment. for payment. 5. the goods will be shipped within 5 working days after receipt of the payment.
* With this form you confirm that your system fulfills the other legal requirements. If your order from 2022 is only now being delivered, please check whether the conditions conditions are met. In this case, please complete and return the form completed and returned to us as well.