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.
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:
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.
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.
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.
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