- The German tax authorities have addressed individual questions regarding the application of the zero tax rate for certain photovoltaic systems.
- The Federal Ministry of Finance (BMF) has issued a letter on February 27, 2023, regarding the zero tax rate for photovoltaic systems.
- In a recent letter dated November 30, 2023, the BMF refers to the previous letter and answers additional individual questions.
- One clarification is that the removal of a photovoltaic system under the simplification rule is a choice for the entrepreneur, which must be documented.
- The BMF has also made changes to the VAT application guidelines (UStAE) regarding the proof of using the generated electricity for non-business purposes, input tax deduction, simultaneous acquisition of a photovoltaic system and an energy storage system, and the small business regulation.
Source: haufe.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Germany"
- Major VAT Compliance Changes for Companies in Germany Under 2025 Tax Amendment Act Starting 2026
- VAT Margin Scheme: Protection of Legitimate Expectations in Light of Recent BFH and ECJ Decisions
- German Court Rules on Input VAT Adjustment for Repayment by Guarantors in Failed Transactions
- German Court Clarifies Input VAT Adjustment Rules for Repayment by Bank Guarantors
- German Court: Input VAT Deduction Must Be Adjusted After Import VAT Repayment in Insolvency
