Photovoltaics and Tax Reporting in Germany in 2023
Beginning this year, the German tax authority (Bundeszentralamt für Steuern (BZSt)) has introduced changes to the way photovoltaic systems are handled. One change is a tax exemption for systems with outputs up to 15 kW (peak) and 100 kW (peak) output, depending on the type of building.
A second change is that the 0% VAT rate has been introduced for components of photovoltaic systems up to 30 kW (peak).
You will be able to report these transactions on your Advance Tax Return (RFUMSV00), but SAP will not predeliver a dedicated tax code for this 0% rate for photovoltaic equipment. You’ll need to have a code created for this purpose.
For more information on this and other changes to VAT that may potentially impact your business, have a look at the Advance VAT Report information for 2023 (Umsatzsteuer-Voranmeldung 2023).