Save 19% VAT on batteries, PV and accessories

According to Section 12 Paragraph 3 Number 1 Sentence 1 UStG, 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 for this purpose , to store the electricity generated by solar modules when 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 from February 27, 2023)

When does the regulation apply?

The zero tax rate (0% VAT) applies from January 1, 2023.

What requirements must be met?

1) The delivery address is in Germany.

2) The maximum output of the PV system to be installed is below or exactly 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 in accordance with Section 12 Paragraph 3 No. 1 UStG.". This can be found below the price.

VATWhen ordering, you must confirm the box next to Section 12 Paragraph 3 No. 1 UStG so that you can purchase from us at the zero tax rate (0% VAT).

Why do we still show “0% VAT included” on 0% VAT items, even though no VAT appears to be included?

Please do not let this information mislead you. This is a correct declaration of the zero percent tax rate for tax purposes. This means that the VAT included is 0% VAT instead of 19% VAT.
Legally speaking, it is not possible for us to declare the products "excluding VAT" for consumers. Therefore we use the wording “Including 0% VAT”. Nothing will change for you when you order.

Where can I find further information regarding the zero tax rate?

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