The new version of the JStG comes into force on January 1st, 2023 and favors the purchase of photovoltaic systems for operators by saving on value added tax or sales tax.
Who is affected by the tax exemption?
This applies to purchases where the delivery and billing address are in Germany. A sale with 0% VAT to other countries is not possible.
Which products are exempt from tax?
The tax exemption applies to systems that are installed near the home or on public buildings. These are precisely defined in the UStG §12 Abs.3. Therefore, when purchasing complete systems (except for mobile systems), solar modules and, in some cases, inverters and batteries, it can be assumed that they are covered by the exemption.