Photovoltaic systems will be tax-exempt for income tax purposes from 2022.
This means that electricity generated on, at or in buildings is no longer subject to income tax. The prerequisite for this is that
- the output of PV systems for single-family homes and commercial properties does not exceed 30 kW/kWp.
- the output of PV systems in buildings with several residential and/or commercial units does not exceed 15 kW/kWp per residential and/or commercial unit.
This means that from 2022, the vast majority of PV systems will no longer require a profit calculation to be prepared and submitted to the tax office. No application is required for the income tax exemption and it applies regardless of
when the PV system was put into operation.
From 01.01.2023, a zero VAT rate will apply to the supply of photovoltaic systems.
The supply and installation of certain photovoltaic systems, including other essential components, to the operator will be subject to 0% VAT.
The introduction of the zero tax rate is intended to reduce bureaucracy for operators.
The zero tax rate is limited to systems that are installed on or near private residences, apartments or public and other buildings that are used for activities serving the common good.
Supplies by manufacturers, wholesalers or retailers to persons who are not operators of the photovoltaic system will continue to be subject to the standard rate of tax.