Zero VAT rate under § 12 (3) UStG

Since 1 January 2023 a VAT rate of 0 % applies to certain photovoltaic products.

The zero rate applies if all three points are true

• You are, or will be, the operator of a photovoltaic system.
• The goods are solar modules, components essential for operating the system, or storage units for the electricity the modules generate.
• The system is installed on or near private homes, dwellings, and public or other buildings used for activities serving the common good.

Up to 30 kWp no proof is required. The conditions are deemed met if the installed gross capacity of the system according to the Marktstammdatenregister does not and will not exceed 30 kilowatts (peak).

When it does not apply

If the goods are not bought for a photovoltaic system — for camping, travel or resale, for example — the regular rate applies. Choose 19 % VAT in that case.

Should the conditions not have been met despite your confirmation, the statutory VAT may be charged afterwards.

Text of the law: § 12 (3) UStG. We do not provide tax advice — if in doubt, please consult your tax adviser.