VAT exemption for solar systems and modules in Germany

According to Section 12 Paragraph 3 of the VAT Act, from January 1, 2023, sales tax will no longer apply to the supply of photovoltaic systems if they are installed on or near a residential building (zero tax rate). This regulation applies to all essential components of a photovoltaic system, such as photovoltaic modules, inverters or battery storage. Also affected are photovoltaic systems that are installed on public and other buildings that carry out activities for the common good (e.g. club houses).

(Note: Orders for motor homes do not qualify for tax exemption.)

Legal text (§12 PARA. 3)
Remarks:
(1) Purchase with discount code is not supported.
(2) the delivery and billing address must be in Germany. VAT cannot be refunded to other countries.

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