The government’s latest environmental policy initiative manifests itself in tax incentives specifically designed for the purchase of photovoltaic systems in private households. The experts at Geisler & Hirschberger Steuerberatung in Austria explain the key aspects that need to be considered to ensure that the purchase of a photovoltaic system is exempt from VAT.
Changes to the VAT exemption for photovoltaic systems Anyone considering switching to natural electricity is advised to be patient. For purchases made after December 31, 2023, it is planned that the VAT for small photovoltaic systems (limited to a period of two years until December 31, 2025) will be reduced from 20% to 0%. This measure aims to promote the purchase and installation of such systems in order to support the increased use of renewable energies and at the same time reduce the environmental impact.
Anyone thinking about purchasing or renting a photovoltaic system for their own home could therefore benefit considerably from this new tax regulation and save on VAT.
Restrictions and conditions However, not all installations are exempt from tax across the board. There are specific conditions that must be met. Photovoltaic systems must be installed in specific locations, such as on the roof or in the owner’s garage. Installation on other surfaces, such as free-standing surfaces, may not benefit from the tax exemption. In such cases, the purchase of the system could be 20% more expensive.
It is also crucial that the output of the system does not exceed certain limits – specifically, it must not exceed 35 kilowatts (peak). This should ensure that the tax relief is targeted at those areas where it offers the greatest relief for the environment and promotes the use of renewable energies most effectively.
However, there are other aspects to consider in connection with this new tax regulation. In particular, it should be noted that intermediate supplies from intermediaries will continue to be subject to taxation.
Here is a summary of the main links to information and application procedures for photovoltaic subsidies in Austria in 2023:
| Funding type | Grant description | Link |
|---|---|---|
| OeMAG funding | Main contact point for submitting applications for subsidies for photovoltaic systems. Includes various funding categories and rates. | OeMAG Settlement Agent |
| Climate and Energy Fund | Promotes new construction and expansion of photovoltaic systems with and without electricity storage for private individuals. | Climate and Energy Fund |
| EAG market premium | Support for marketing and feeding electricity generated from renewable sources into the public grid. | EAG market premium |
Please note that the exact conditions for each grant and the required documents can be found on the respective websites. It is advisable to check these pages directly for the latest information and requirements.
🌐 FinanzOnline – official website of the Austrian tax office for the electronic processing of tax matters: www.finanzonline.bmf.gv.at
🌐 WKO – Information for entrepreneurs from the Austrian Federal Economic Chamber: www.wko.at/
🌐 Help.gv.at – Practical instructions and information on using FinanzOnline and e-deliveries: www.help.gv.at/Portal.Node/hlpd/public/content/7/Seite.070600.html
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