A notice:

If you confirm your entitlement to the zero tax rate during the checkout process, you declare in accordance with point 11 of our General Terms and Conditions that all requirements for the application of the zero tax rate pursuant to Section 28 Paragraph 62 ff of the VAT Act are met and you request that it be applied.

If you have forgotten to confirm your entitlement to the zero tax rate during the ordering process, please fill out the following form and send it to us:

TO THE DOCUMENT

Which photovoltaic products are tax-free in Austria?

Frequently asked questions about the 0% tax law for photovoltaics in Austria:
0% VAT when purchasing solar modules – your options

We would like to inform you about the current regulation regarding sales tax for the purchase of solar modules in Austria. According to the decision of the Austrian government, sales tax is not charged on solar modules, balcony power plants and complete systems if they contain a solar module. This regulation applies from January 1, 2024 to December 31, 2025.

Which items are exempt from sales tax?
  1. Solar modules
  2. Balcony power plants, if they contain a solar module
  3. Complete systems if they include a solar module
  4. Storage, if, in the case of subsequent acquisition of photovoltaic modules including storage, the total capacity of the retrofitted storage does not disproportionately exceed the output of the subsequently acquired photovoltaic modules.
  5. All PV products and accessories IF solar modules are included in the order. Excludes e-charging stations and their accessories

Example: An operator purchases photovoltaic modules with an output of 1 kW and a storage system with a capacity of 20 kW on February 1, 2024. The delivery of the storage system is not subject to the zero tax rate.

Which items are not exempt from VAT?
  1. The sole purchase of solar products (e.g. storage, mounting material, inverters, etc.) that are not listed above.
  2. All purchases of solar products (e.g. storage, mounting material, inverters, etc.) if they do not include a solar module.
  3. E-charging stations and accessories
Our solution for purchasing 0% VAT

In our shop you can immediately shop with 0% VAT without an individual offer:

  • Solar modules
  • Balcony power plants
  • Complete systems

To purchase other solar products (e.g. storage, mounting material, inverters, etc.) not listed above, please add them to your shopping cart and sales tax will be added during the checkout process.

Are you purchasing solar products that include a solar module? Send us an email to shop@solarvie.at and we will be happy to provide you with an individual offer with 0% sales tax and a best price guarantee.

Thank you for your interest and support.

Best regards,

Solarvie GmbH ☀️

Disclaimer: This information is for general comprehensibility and does not constitute tax advice. For further information to create a 0% tax solution that suits you, please contact us directly.

GENERAL

1. WHAT DOES THE 0% TAX LAW 2024 MEAN FOR PV SYSTEMS?

From 1 January 2024 to 31 December 2025, VAT (so-called "zero rate") will not apply to deliveries, installations and imports of photovoltaic modules if the bottleneck power of the system is below 35 kW (peak) and the system is operated on or near certain buildings.

2. IS THE ZERO TAX RATE TIME LIMITED?

Yes, the regulation applies from 1 January 2024 to 31 December 2025.

3. DOES THE REGULATION ALSO APPLY TO EXISTING SYSTEMS?

No, the zero tax rate only applies to photovoltaic modules that are delivered, purchased, imported or installed from January 1, 2024. BUT the 0% tax also applies to module extensions and all components included in the delivery.

4. DOES THE REGULATION ONLY APPLY TO CERTAIN TYPES OF SYSTEMS?

No, the zero tax rate applies to all types of use of photovoltaic systems on certain buildings.

THESE SALES ARE TAX-FREE

5. WHICH SALES ARE ELIGIBLE?

The purchase of photovoltaic modules at home and abroad, as well as installations, are subsidized.

6. ARE ADDITIONAL BENEFITS OR ACCESSORIES ALSO ELIGIBLE?

Yes, additional services such as accessories and specific components are eligible if they are related to the delivery of modules. This means that if you want to buy an inverter tax-free, you must have at least one PV module included in your order.

7. WHAT IS MEANED BY “INSTALLATION OF PHOTOVOLTAIC MODULES”?

The installation includes specific work that is necessary to ensure safe use of the photovoltaic system. These services are tax-free.

8. ARE BALCONY POWER PLANTS TAX-FREE?

Yes, balcony power plants are also tax-free. It is important to purchase all components from one supplier/shop, as components that are not supplied together with at least one module from the same company cannot be purchased tax-free.

BATTERY STORAGE AND ACCESSORIES

9. WHAT RULES APPLY TO THE PURCHASE OF BATTERY STORAGE SYSTEMS?

According to the provisions of the zero tax rate for photovoltaic systems, this also applies to battery storage systems, provided they are purchased and installed together with photovoltaic modules.

EXAMPLE Operator B, who operates a photovoltaic system without storage, purchases a storage system with a capacity of 20 kW on February 1, 2024. Since the storage system was purchased separately and not together with the photovoltaic modules, the delivery of the storage system is not subject to the zero tax rate.

10. ARE INVERTERS, SOLAR CABLES, ETC. TAX FREE?

Accessories such as inverters and other components are exempt from tax if they are purchased together with the photovoltaic modules from the same dealer. However, the tax exemption does not apply if these accessories are purchased separately, even if they are later installed together with the photovoltaic modules.

11. MEMORY RETROFIT: DOES THE ZERO TAX RATE APPLY?

Yes, the zero tax rate also applies to the retrofitting of battery storage systems, provided they are purchased together with photovoltaic modules.

INFORMATION ON RETROFITTING STORAGE: The newly purchased storage must have a ratio of 1:2 to the additional photovoltaic modules installed.

EXAMPLE OF RETROFIT: To purchase a 10 kW storage unit tax-free, you must add at least 5 kW of module power and reinstall it.

12. IS THE EXPANSION OF AN EXISTING BATTERY STORAGE SYSTEM TAX ADVANTAGEOUS?

The supply of additional battery storage modules to expand an existing storage system is eligible if the total capacity of the expanded storage system does not disproportionately exceed the performance of the subsequently purchased modules.