The application of the 0% or reduced VAT rate may be subject to conditions
- Belgium – 6% VAT till Dec 31, 2023
- Croatia – 0%
- Germany – 0% VAT as of Jan 1, 2023
- Ireland – 0% VAT as of May 1, 2023
- Luxembourg – 3%
- Netherlands – 0% VAT as of Jan 1, 2023 – The zero VAT rate applies to the supply and installation of solar panels and solar panels used as roofing materials. The zero VAT rate only applies if the solar panels are intended to be installed on or in the immediate vicinity of private dwellings or housing
- Portugal – Thermal and photovoltaic solar panels transportation and setup expire on 30 June 2025.
- Romania – 5% VAT