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 residences, apartments, public buildings and other buildings used for activities serving the public good.

(Source: Federal Ministry of Finance, letter (coordinated state decree) III C 2 - S-7220/22/10002 :010 of 27 February 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/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 information.

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

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

Please don't be misled by this information. It is a tax-compliant, zero-percentage VAT rate. This means the VAT included is 0% instead of 19%.
Legally, we are unable to label our products "excluding VAT" for consumers. Therefore, we use the phrase "Including 0% VAT." This will not change anything for you when placing your order.

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

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