Photovoltaics · Tax notice
Photovoltaic VAT in Germany 2023: Zero-rate VAT for PV systems
Information on the zero VAT rate according to § 12 para. 3 German VAT Act
Since January 1, 2023, a "zero tax rate" has applied in Germany according to § 12 Abs. 3 UStG
for certain services related to smaller, permanently installed photovoltaic systems (PV systems) and off-grid PV solutions without grid feed-in. This tax rate can be applied to essential components required for such systems.
The tax is reduced to 0 percent for the following transactions:
You are ordering as a private individual and the energy generated is used exclusively for private purposes (only applies to delivery and installation within Germany)
Proof of the permanently installed PV system or off-grid PV solution.
Proof of location on a privately used building.
Registration in the market master data register (MaStR) or proof of exemption.
Installed gross output must not exceed 30 kWp.
Confirmation of use for private purposes with personal signature.
For commercial purchases where you require 19% VAT to be shown, please contact us.
Legal notice:
If we do not receive any documentation from you, we will assume that you are subject to the zero tax rate. If you are not subject to the statutory zero tax rate or if the submitted documentation according to the zero tax rate under §12 para. 3 UStG is incomplete or incorrect, we reserve the right to subsequently charge the statutory value added tax of 19%.
Please proactively send us the required documentation by e-mail to: info@marcmax.de
Important note for private customers residing outside Germany in Austria, Italy and the EU:
The 0% regulation according to § 12 para. 3 UStG only applies to private customers residing or having their company headquarters in Germany. Customers outside Germany, including Austria and the EU, cannot benefit from this regulation and must pay the regular VAT! B2B customers with a valid VAT number are excluded.
If you belong to the group of those entitled to tax reduction, please activate the variant with 0% VAT. This will reload the product page and the product can be purchased at a total price including 0% VAT.
If you have any uncertainties, please feel free to contact us by phone or e-mail.
