Starting January 1, 2023, a 0% VAT rate applies to solar panels. However, there are a number of conditions that must be met.<\/p>\n\n\n\n
The 0% VAT rate applies not only to the solar panels themselves, but also to all other materials and services related to the solar panel system.<\/p>\n\n\n\n
The 0% VAT rate only applies to a solar panel system “on or in the vicinity of a residence”. A shed, garage, or garden will therefore also fall under this scheme, but your camper, boat, holiday home, a roof of a commercial building, or a meadow will not fall under the 0% VAT rate.<\/p>\n\n\n\n
The invoice date is leading! Suppose there is an order from 2022 that will be delivered in 2023. Will this fall under the 0% VAT scheme or not? That depends on when the invoice was made.<\/p>\n\n\n\n
All orders with an invoice date in 2022 or earlier are eligible for the VAT refund as described here.<\/p>\n\n\n\n
We are responsible for determining whether the goods\/services qualify for the 0% VAT rate. If we deliver to a business customer (such as an installer), we are obliged to use the 21% VAT rate. The business customer can of course fully claim this back as “input tax” on the VAT return and can then decide whether to pass on the goods\/services with the 0% or 21% VAT rate, depending on whether the system is placed “on or in the vicinity of a residence”.<\/p>\n\n\n\n
An owners’ association (VVE), foundation, or association can also use this scheme, but even then the system must be installed “on or in the vicinity of a residence”. An owners’ association that installs the panels on an apartment building can therefore do this at the 0% VAT rate. However, a foundation, company, or association that installs the system on an office building, industrial hall, or sports canteen cannot take advantage of the 0% scheme, but (if subject to VAT) they can of course fully claim back the 21% of this purchase as “input tax” on the VAT return.<\/p>\n","protected":false},"excerpt":{"rendered":"
Starting January 1, 2023, a 0% VAT rate applies […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-893","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/www.gl-zonnepanelen.nl\/index.php\/wp-json\/wp\/v2\/pages\/893","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.gl-zonnepanelen.nl\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.gl-zonnepanelen.nl\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.gl-zonnepanelen.nl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.gl-zonnepanelen.nl\/index.php\/wp-json\/wp\/v2\/comments?post=893"}],"version-history":[{"count":1,"href":"http:\/\/www.gl-zonnepanelen.nl\/index.php\/wp-json\/wp\/v2\/pages\/893\/revisions"}],"predecessor-version":[{"id":894,"href":"http:\/\/www.gl-zonnepanelen.nl\/index.php\/wp-json\/wp\/v2\/pages\/893\/revisions\/894"}],"wp:attachment":[{"href":"http:\/\/www.gl-zonnepanelen.nl\/index.php\/wp-json\/wp\/v2\/media?parent=893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}