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Changes in Application of Zero Tax Rate for Plug-in Solar Devices

  • The tax authorities have adjusted the UStAE regarding the application of the zero tax rate for plug-in solar devices according to § 12 para. 3 UStG.
  • The maximum feed-in power (inverter apparent power) allowed for plug-in solar devices has been increased to 800 volt-amperes effective from May 16, 2024.
  • The principles of the BMF letter apply to all sales from May 16, 2024.

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.

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