VAT exemption for photovoltaic systems

Information about VAT Exemption for Photovoltaic Systems

Dear Customers of Reitbauer Haustechnik,

We are pleased to inform you that an important tax change regarding the purchase of photovoltaic systems has come into effect on January 1, 2024. This change pertains to the VAT exemption for specific photovoltaic systems and their accessories. To make your shopping experience in our online store as easy and transparent as possible, we have summarized the key information about this regulation for you.

What is the VAT exemption for photovoltaic systems?

According to § 28 Abs. 62 UStG 1994, as of January 1, 2024, supplies, intra-community acquisitions, imports, and installations of photovoltaic modules are exempt from VAT. This regulation, also known as the "zero tax rate" or "real VAT exemption," applies under certain conditions:

  1. System Rated Capacity: The rated capacity of the photovoltaic system must not exceed 35 kW (peak) in total.
  2. Location of the System: The photovoltaic system must be operated by the operator on or near specific buildings.
  3. Delivery and Installation: Delivery and installation must take place within Austria or within Germany according to §12 Abs. 3 Nr. 1 UStG.
  4. For Private Use Only: The use of the generated energy must be exclusively for private use.
  5. Timeframe: This regulation is time-limited and is valid from January 1, 2024, to December 31, 2025.

Who is eligible for this exemption?

This VAT exemption applies to all customers who purchase photovoltaic systems under the conditions mentioned above. This includes both the purchase of photovoltaic modules and their installation.

How can you claim the VAT exemption?

In our online store, you have the option to activate a checkbox when ordering photovoltaic systems to claim the VAT exemption. Please note that as a buyer, you are responsible for meeting the requirements for VAT exemption.

Unauthorized Use and Consequences

We would like to remind you that unauthorized use of the zero tax rate for photovoltaic systems can have serious financial consequences. As the operator of the online store, we are authorized and obligated to demand the actual value-added tax in cases of unauthorized use of the zero tax rate.

If it is determined that you have wrongfully claimed the zero tax rate, the resulting difference amount for the 20% value-added tax will be invoiced retroactively. Additionally, we will charge a processing fee of EUR 20.

Please be aware that this difference amount is due immediately and without deductions. It is your responsibility to ensure that you meet the requirements for VAT exemption before selecting the corresponding option in our online store.

Important Notes

  • Warranty and Maintenance Contracts: These are still subject to the standard tax rate of 20%.
  • Spare Parts Deliveries and Repairs: Only the delivery of photovoltaic modules and their accessories is favored. Repairs are not covered by the zero tax rate unless they involve the replacement of photovoltaic modules.
  • Planning and Assessment Work: These are only favored when considered as dependent ancillary services for the supply or installation of the photovoltaic system.

For additional information about the zero tax rate for photovoltaic systems, please visit the website of the Austrian Federal Ministry of Finance.

We hope that this information is helpful to you and look forward to assisting you with your purchase. If you have any further questions, please do not hesitate to contact us.

Best regards,
Karl Reitbauer
Reitbauer Haustechnik