VAT regulations
VAT rules for deliveries in Germany from 01/01/2023
Legal basis – brief summary:
- Which items are affected by the new regulation?
- Deliveries of all essential components for generating and storing solar electricity are generally subject to a VAT rate of 0%.
- Which requirements must be met in order to apply the 0% VAT rate?
- The stated invoice recipient corresponds to the (future) operator of the photovoltaic system in Germany as per the (future) entry in the Market Master Data Register (Marktstammdatenregister).
- All components are part of systems with a maximum of 30 kWp (module output) as per the (future) entry in the Market Master Data Register.
- All components are part of systems installed on or near:
- private homes,
- apartments, or
- public and other buildings used for activities serving the public good
- Delivery of at least one component from an (existing) order takes place on or after 01/01/2023.
The exact legal text is provided below.
How does it work in our online shop?
Affected items are marked with 0% VAT. Items that are not affected are shown with 19% VAT. For technical reasons, items with different VAT rates cannot be placed in the same cart. In this case, we kindly ask you to place two separate orders.
- You can continue to order as usual.
- When ordering with 0% VAT, we assume that the customer is entitled to apply it. By ticking the checkbox on the delivery address page, customers who are not entitled can switch to 19% VAT. The VAT rate (0% or 19%) is automatically applied to your order.
- If any information later turns out to be incorrect, we will inform you immediately and, where applicable, charge the then due VAT at 19% in addition.
- For deliveries outside Germany, prices including the applicable VAT are displayed on the payment page after you select the delivery country.
- If you order via a manually created quote rather than through the online shop, please send the completed VAT form to this email address.
- Please don’t forget to enter your quote number!
As TST Solarstrom OHG, we would like to point out that a VAT-free delivery of your order will only take place if the legal requirements allow it.
If we require additional information or documents after you have placed and paid for your order in accordance with legal requirements, we will inform you by email.
If your order contains items that apparently are not exempt from VAT under the new legislation, we will also notify you by email.
This change to the VAT law also reduces bureaucracy for most operators of photovoltaic systems. Due to the 0% rate, they can apply the small business regulation (Kleinunternehmerregelung) without financial disadvantages, as the previously possible input tax deduction—which was a reason to opt out of the small business regulation—no longer applies.
5. The following paragraph 3 is added to Section 12:
“(3) The tax is reduced to 0 percent for the following supplies:
1. the supply of solar modules to the operator of a photovoltaic system, including the components essential for operating a photovoltaic system and the storage systems used to store the electricity generated by solar modules, provided that the photovoltaic system is installed on or near private homes, apartments, as well as public and other buildings used for activities serving the public good. The requirements of sentence 1 are deemed to be met if the installed gross capacity of the photovoltaic system according to the Market Master Data Register does not exceed or will not exceed 30 kilowatts (peak);
2. the intra-Community acquisition of the items referred to in number 1 that meet the requirements of number 1;
3. the importation of the items referred to in number 1 that meet the requirements of number 1;
4. the installation of photovoltaic systems and the storage systems used to store the electricity generated by solar modules, provided that the supply of the installed components meets the requirements of number 1.”
See: German Federal Ministry of Finance – Annual Tax Act 2022 (JStG 2022)
As TST Solarstrom OHG, we would like to point out that a VAT-free delivery of your order will only take place if the legal requirements allow it.
If we require additional information or documents after you have placed and paid for your order in accordance with legal requirements, we will inform you by email.
If your order contains items that apparently are not exempt from VAT under the new legislation, we will also notify you by email.
This change to the VAT law reduces bureaucracy for most operators of photovoltaic systems. Due to the 0% rate, they can apply the small business regulation (Kleinunternehmerregelung) without financial disadvantages, as the previously possible input tax deduction—which was a reason to opt out of the small business regulation—no longer applies. A photovoltaic system that qualifies for the zero VAT rate can therefore be operated without involvement of the tax office and no longer needs to be registered there.
If you have any questions, feel free to contact us by email or during our telephone hours at any time!
Your TST Team
Status: 02 April 2025 – Subject to change