This decision updates the decision of November 23, 2021, no. 2021-19540 (Value Added Tax. VAT Taxation and Application of the Small Businesses Scheme for Solar Panels).As of January 1, 2023, a zero VAT rate has been introduced for the supply and installation of solar panels on or in the immediate vicinity of residential properties. This decision provides an explanation of the scope and application of this zero VAT rate.The (main) changes also include expanding the application of the annual lump sum for VAT payable to higher generation capacities and extending the application of the annual lump sum to other businesses besides private solar panel owners and to legal entities.Regenerate response
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