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Application of Zero Tax Rate for Plug-in Solar Devices under VAT Law (§ 12 UStG)

  • The maximum feed-in power for plug-in solar devices has been increased to 800 volt-amperes as of May 16, 2024
  • The Umsatzsteuer-Anwendungserlass has been amended to reflect this change
  • The amendment applies to all transactions from May 16, 2024
  • The document will be published in the Bundessteuerblatt Teil I

Source: bundesfinanzministerium.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.

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