Note 0% PV - All-Solutions® Shop

Note regarding VAT on photovoltaic components

Since January 1, 2023, the following applies according to... Section 12 Paragraph 3 Value Added Tax Act (UStG) for certain photovoltaic components VAT rate of 0 %, provided the plant has an installed capacity of up to 30 kWp features and is installed on or near private residential buildings.

The O% rule covers, for example:

Solar panels
inverter
Complete battery storage systems (e.g. cells + BMS + housing as a finished unit)
PV-specific mounting material
Installation / Commissioning

These components are considered taxable as „"essential components"“ to Generation, use or storage of solar power.

Why BMS is not tax-free on its own

A BMS (Battery Management System) is only then tax-exempt, if it Part of a complete storage system is.
Will a BMS individually sold, it is a Electronic component / accessory and not a standalone battery storage system.
Therefore, a Single BMS at the regular tax rate of 19 %.

**Why *2MQTT boards are not tax-exempt**

Our *2MQTT boards serve the Communication, data sharing and integration into smart home or monitoring systems.
They are not required for the operation of the PV system itself and therefore apply not as essential PV components within the meaning of Section 12 Paragraph 3 of the German VAT Act.

Therefore, these products regular with 19 % VAT calculated.

Legal basis

Section 12 Paragraph 3 of the German VAT Act (0 % Tax rate for PV systems)
BMF letter dated 27.12.2022 (Specification of the „essential components“)