Collection: § 12 PARA. 3 VAT

Sales tax exemption for photovoltaic systems

1. Basic situation

Sales tax measures to promote the expansion of photovoltaic systems

From January 1st, 2023, considerable tax breaks for operators of photovoltaic systems were decided. Both for income tax and the sale of solar systems that meet the conditions according to § 12 ABS. 3 USTG, the sales tax rate drops to 0%.

Which products are eligible for zero tax?

... all components of a photovoltaic system, e.g. B. Photovoltaic modules, inverters or battery storage that are installed near or on a residential building (applies only to private systems in Germany).

2. Official Information

Page with frequently asked questions about Section 12 Para. 3 VAT

go and see

Links to the law on § 12 para. 3 VAT

go and see

3.How long does the law apply?

There is no precise information on this. A validity period of one year can be assumed for the time being. Should a change in the package of measures be decided during the legal period, which cancel or refute the above-mentioned requirements, we reserve the right to demand VAT.

4.Any questions or doubts? No problem, we are happy to advise you!

Send us an email to:, with the subject "VAT exemption"! In this email, also tell us what components you want and we will be happy to advise you!