19% VAT. Saving for batteries, PV and accessories

According to Section 12 Paragraph 3 Number 1 Sentence 1 of the VAT Act, the tax is reduced to 0 percent for the supply of solar modules to the operator of a photovoltaic system, including the components essential for the operation of a photovoltaic system and the storage units used to store the electricity generated by solar modules, if the photovoltaic system is installed on or near private homes, apartments and public and other buildings used for activities serving the public good.

(Source: BMF, letter (coordinated state decree) III C 2 - S-7220 / 22 / 10002 :010 of February 27, 2023)

When does the regulation apply?

The zero tax rate (0% VAT) will apply from 1 January 2023.

What requirements  are to be fulfilled?

1) The delivery address is in Germany.

2) The maximum power of the PV system to be installed is less than or equal to 30kW (30 kilowatt peak).

What do i have to do?

You can identify items that qualify for tax exemption by the note "The stated price includes 0% VAT according to Section 12 Paragraph 3 No. 1 UStG.". This is located below the price.

VATWhen ordering, the box next to  § 12 paragraph 3 no. 1 UStG must be confirmed by you so that you can purchase from us at the zero tax rate (0% VAT).

Why do we still show "Including 0% VAT" for 0% VAT items even though no VAT appears to be included?

Please do not be misled by this information. It is the correct information for tax purposes and the zero percent tax rate. This means that the VAT included is 0% VAT instead of 19% VAT.
Legally speaking, we are not able to label products for consumers as "excluding VAT". We therefore use the wording "Including 0% VAT". Nothing will change for you when you place your order.

Where can I find more information about the zero tax rate?

Further information can be found on the website of the Federal Ministry of Finance, which we have linked here: Federal Ministry of Finance Annual Tax Act 2022