Information on the tax-free purchase of PV systems, electricity storage systems and accessories
Information for Austrian customers:
Note: A form signed by the buyer is required for the order. By signing the form, the buyer confirms that they fulfil the requirements for a VAT-free order. You will receive this form from us as a PDF file by e-mail.
The order will only be dispatched once the form has been received by e-mail.
Frequently asked questions:
For what period does this regulation apply?
The zero VAT rate applies to supplies, intra-Community acquisitions, imports and installations of photovoltaic modules from 1 January 2024 to 31 December 2025. The following should be noted with regard to this period:
Purchase without installation: If the photovoltaic modules are only purchased without the seller also having to install the photovoltaic modules, the point in time at which the buyer acquires the power of disposal over the photovoltaic modules is decisive.
Purchase including installation: If, on the other hand, the seller also has to install the photovoltaic modules (uniform work delivery), the time at which the system is fully installed is decisive. A system is fully installed at the time of acceptance. The time of conclusion of a purchase agreement, for example, or the time of invoicing are irrelevant.
Is VAT payable on the purchase of balcony power plants?
Purchase including installation: If the seller also has to install the photovoltaic modules (uniform delivery of work), the time at which the system is fully installed is decisive. A system is fully installed at the time of acceptance. The time of conclusion of a purchase agreement, for example, or the time of invoicing are irrelevant.
What documentation requirements must be complied with?
The supplying company must prove that the conditions for applying the zero rate have been met. This proof is not bound to any particular form. Proof can be provided in the form of a confirmation from the buyer that he/she operates the photovoltaic system, that it is a subsidised building and that the bottleneck output of the photovoltaic system is or will be no more than 35 kW (peak). Such confirmation can also be provided as part of a contractual agreement (e.g. general terms and conditions).
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Information for German customers:
https://www.bundesfinanzministerium.de/Content/DE/FAQ/foerderung-photovoltaikanlagen.html
Frequently asked questions:
For what period does this regulation apply?
The zero tax rate applies from 1 January 2023. If the photovoltaic system is only purchased without the seller also having to install the photovoltaic system, it depends on when the photovoltaic system is fully delivered. If, on the other hand, the seller also has to install the photovoltaic system, the decisive factor is when the system is fully installed. In the case of a uniform delivery of work, the time of acceptance is decisive, which regularly coincides with the time of commissioning.
In the main application case of the uniform supply of work for a photovoltaic system connected to the public electricity grid, the time of performance coincides with the (regular) connection to the public electricity grid.
Is VAT due on the purchase of balcony power plants?
Grid-connected systems and non-grid-connected stationary systems (so-called stand-alone systems) are subject to the zero tax rate. For reasons of simplification, it can be assumed that solar modules with an output of 300 watts or more are used for grid-connected systems or stationary stand-alone systems. This also includes so-called balcony power plants with an output of 300 watts and more, i.e. solar modules that are set up on the balcony and usually connected to a socket. Mobile solar modules (e.g. for camping purposes) with an output of less than 300 watts, on the other hand, are not covered.
