Photograph: Stefan Munder, Flickr
From pv journal Germany
The German parliament debates an annual tax legislation on the finish of every 12 months, to go new guidelines for the 12 months forward. The 2022 annual tax legislation, accredited by the Bundestag final week, features a complete change within the tax therapy of PV programs for the primary time.
The brand new guidelines will resolve some important issues for small PV programs and get rid of some bureaucratic necessities. The legislative bundle incorporates two essential adjustments for photovoltaics. The primary measure is to slash VAT to 0% for residential PV programs as much as 30 kW in dimension. The second step will present tax exemptions to operators of small PV programs.
The brand new 0% VAT fee for PV programs is made doable by a brand new regulation of the European VAT Directive, and Germany is now a pioneer in its software. Formally, it’s not a VAT exemption for the sale of a PV system, however the provider or installer prices the shopper for the online value, “plus 0% VAT.”
The zero fee of VAT shall be carried out on the availability and set up of PV programs with the required equipment. It additionally applies to storage programs in residential buildings, public buildings, and buildings used for public utility actions. There aren’t any limits for the scale of storage programs.
The revenue tax exemption shall be utilized to the revenue from the operation of PV programs as much as 30 kW in dimension for single-family houses and different buildings. Within the case of multi-family homes, the scale restrict shall be set at 15 kW per residential and industrial unit.
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