Information & service
0% VAT for photovoltaic systems
Form, requirements and process for eligible photovoltaic components in Germany, in one place.
When can the zero rate apply?
Section 12(3) of the German VAT Act covers qualifying supplies to the operator of a PV system. A German delivery address alone is insufficient.
30 kWp is not an absolute limit. This registered capacity simplifies the building eligibility check. Larger systems may also qualify when the conditions are demonstrated.
The RedStar24 review process
- Check the product and intended use. Contact us before ordering if unsure.
- Complete the declaration. Include operator, project and any order reference.
- Send it for review. If initially charged 19%, an invoice correction and refund of the difference follow a positive review.
This is our internal processing method, not a legally prescribed order sequence.
Which products may qualify?
Solar modules, storage and essential components may qualify, including solar cable for an eligible installation. A “solar accessory” label alone does not establish eligibility.
Quick answers
Frequently asked questions about the zero VAT rate
Key questions about Germany's 0% VAT rate for photovoltaic systems, explained in practical terms.
Is 30 kW (peak) the maximum size for 0% VAT?
No. Up to 30 kW (peak) according to the German Market Master Data Register, a statutory simplification applies to the building requirement. Larger systems may also qualify if the conditions of Section 12(3) UStG are met and demonstrated in the individual case.
Do I need to be the operator of the photovoltaic system?
Yes. A qualifying supply generally needs to be made to the operator of the photovoltaic system. A purchase for resale is a different case.
Which products can qualify for 0% VAT?
Solar modules, qualifying storage systems and essential components may qualify. Examples include inverters and photovoltaic-specific solar cable. General accessories or ordinary cable do not automatically qualify simply because they are used with a PV system.
Can components or spare parts purchased later also qualify?
Essential components and their spare parts supplied later may also qualify if they form part of a system that meets the requirements. Maintenance or warranty contracts do not automatically qualify for the zero rate.
What information do you need for the review?
We need your declaration that you are the system operator plus information about the system and building. For systems up to 30 kW (peak) in the German Market Master Data Register, the statutory simplification applies to the building check. Product and order references help us match the request.
Why might RedStar24 charge 19% initially?
This is our internal processing method so we can review the requirements and your declaration before correcting the invoice. After a positive review, we correct the invoice to 0% and refund the difference. This sequence is not prescribed by law.
Is a German delivery address enough?
No. The statutory requirements relating to the system, building and operator are decisive. A German delivery address alone does not establish eligibility for the zero rate.
What happens if the requirements are not met?
The regular VAT rate remains applicable. If you are unsure, send us the product reference and a short project description before ordering so we can review the case.
Not sure whether your product or project meets the requirements?
Ask us before ordering