Order PV profiles with 0% VAT
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For certain photovoltaic systems, as well as essential components and electricity storage units, a VAT rate of 0% applies in Germany. Technically, this is not a classic VAT exemption, but rather the so-called zero VAT rate according to Section 12 Paragraph 3 of the German VAT Act (UStG).
At Alu-Verkauf, this primarily affects PV profiles, mounting rails, and photovoltaic system-specific mounting accessories. The zero VAT rate can be applied if the products are used for an eligible photovoltaic system and the legal requirements are met.
On this page, we explain how you can order the corresponding products from us with the zero VAT rate – provided the requirements are met.
Contents
The most important facts at a glance
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For certain PV systems, essential components and storage, the VAT rate of 0% may apply.
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Technically, this is the zero VAT rate according to Section 12 Paragraph 3 of the German VAT Act (UStG), not a classic tax exemption.
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At Alu-Verkauf, 0% VAT processing is possible for private individuals who are themselves operators of an eligible PV system.
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If the requirements are met, we will correct the invoice by the stated tax amount.
Are solar panels and PV components VAT-free?
Since January 1, 2023, solar modules and certain components of a photovoltaic system can be supplied with 0% VAT if the legal requirements are met. Colloquially, people often speak of solar panels without VAT or a VAT-free solar system.
More precisely, the wording is: The turnover is not exempt from VAT, but is calculated with a VAT rate of 0%. That is why on this page we speak of the zero VAT rate for photovoltaic systems.
The zero VAT rate can also apply to essential components that are required for the operation or installation of an eligible photovoltaic system. Depending on their use, these can include PV profiles, mounting rails, or photovoltaic system-specific brackets.
How to proceed
Order PV products with 0% VAT
If you want to order PV profiles or PV mounting accessories for your eligible photovoltaic system, please proceed as follows:
- Select PV products: Add the desired PV profiles or suitable PV mounting accessories to your shopping cart.
- Order on account: In the checkout, select the payment method Purchase on account.
- Complete your order: First, complete your order as usual.
- Send email: Then write to us that you are the operator of the photovoltaic system yourself and that the conditions for the zero VAT rate according to Section 12 Paragraph 3 of the German VAT Act are met. An email template can be found below.
- Wait for invoice correction: We will check your details and correct the invoice by the stated tax amount, provided the requirements are met.
Important: Please only transfer the invoice amount after you have received the corrected invoice from us.
Note on processing at Alu-Verkauf: We only apply the zero VAT rate to orders from individuals who are themselves operators of an eligible photovoltaic system and confirm to us that the requirements of Section 12 Paragraph 3 of the German VAT Act are met. Deliveries to dealers, resellers, installation companies, solar installers, or other commercial customers are generally invoiced with the regular VAT rate.
When does the zero VAT rate of 0% apply?
For the supply of solar modules, certain electricity storage units and essential components, the VAT rate of 0% may apply in accordance with Section 12 Paragraph 3 of the German VAT Act (UStG).
A prerequisite is, in particular, that the supply is made to the operator of the photovoltaic system. Photovoltaic systems installed on or near private homes, apartments, and public and other buildings used for activities serving the public interest are eligible.
For systems with an installed gross capacity of no more than 30 kWp according to the market master data register, the building-related requirements are generally considered to be met. Systems exceeding 30 kWp can also fall under the zero VAT rate if the legal requirements are met, for example, when installed on or near an eligible building.
Subsequent deliveries of certain essential components, storage units, and spare parts can also be subject to the zero VAT rate if they belong to a correspondingly eligible photovoltaic system.
Legal basis
Excerpt from Section 12 Paragraph 3 of the German VAT Act (UStG)
The legal basis for the zero VAT rate is Section 12 Paragraph 3 of the German VAT Act (UStG). It states, in excerpts:
Show legal text
"The tax is reduced to 0 percent for the following turnovers:
1. the supply of solar modules to the operator of a photovoltaic system, including the essential components for the operation of a photovoltaic system and the storage units that serve to store the electricity generated by solar modules, if the photovoltaic system is installed on or near private homes, apartments, and public and other buildings used for activities serving the public interest. The conditions of sentence 1 are deemed to be met if the installed gross capacity of the photovoltaic system, according to the market master data register, does not exceed or will not exceed 30 kilowatts peak;
2. the intra-Community acquisition of the items described in number 1 that meet the conditions of number 1;
3. the import of the items described in number 1 that meet the conditions of number 1;
4. the installation of photovoltaic systems and storage units that serve to store the electricity generated by solar modules, if the supply of the installed components meets the conditions of number 1."
Matching PV products
For the installation of photovoltaic systems, you will find PV profiles, kits and mounting accessories with us. Please check before ordering whether the products are suitable for your system and whether the requirements for the zero VAT rate are met.
PV products for your solar mounting
Depending on the system and intended use, PV profiles, PV kits, or mounting accessories may be relevant for the zero VAT rate. The decisive factor is always the specific use in an eligible photovoltaic system.
Note: Not every single accessory item is automatically eligible for 0% VAT. General small materials may still be subject to the regular VAT rate if they are not considered essential components within the meaning of the regulation.
Which components can be supplied with 0% VAT?
Solar modules, certain electricity storage units and essential components that are specifically used for the operation or installation of a photovoltaic system may be eligible.
PV profiles and mounting rails may be relevant if they are specifically used for the installation of an eligible photovoltaic system. General aluminum profiles, individual screws, or universally applicable accessories, however, do not automatically fall under the zero VAT rate.
Email template for your order
You can send us the following message after your order, for example:
Subject: Zero VAT rate PV for order [Order number]
Hello Alu-Verkauf Team,
The conditions for the 0% VAT rate according to Section 12 Paragraph 3 of the German VAT Act (UStG) apply to my order [Order number].
I confirm that I am the operator of the photovoltaic system myself and that the ordered components will be used for an eligible photovoltaic system.
Please correct the invoice accordingly for the tax amount.
Best regards
[Your Name]
Important notes
- The review is based on your information.
- At Alu-Verkauf, we apply the zero VAT rate only to orders from private individuals who are themselves operators of an eligible photovoltaic system and confirm to us that the conditions of Section 12 Paragraph 3 of the German VAT Act are met.
- Deliveries to dealers, resellers, installation companies, solar installers, or other commercial customers are generally invoiced with the regular VAT rate.
- Not every accessory item is automatically eligible for 0% VAT; for mixed shopping carts, individual items may be subject to the regular VAT rate.
- This page does not constitute tax advice. If you have any uncertainties, please contact your tax advisor or the relevant tax office.
FAQ on the PV Zero VAT Rate
Do I have to fill out a form at Alu-Verkauf?▸
No. You do not have to fill out a separate form. Order the suitable PV products on account and then email us that the conditions for the zero VAT rate are met.
Is this a VAT exemption?▸
No, technically it is not a classic VAT exemption. The turnover is calculated with a VAT rate of 0%. Therefore, it is referred to as the zero VAT rate according to Section 12 Paragraph 3 of the German VAT Act (UStG).
Are solar panels available VAT-free in Germany?▸
Solar modules can be supplied with 0% VAT in Germany if the legal requirements are met. Colloquially, people often speak of VAT-free solar panels, but the correct term is zero VAT rate.
Will the VAT exemption for PV systems also apply in 2026?▸
According to the current status, the zero VAT rate for eligible photovoltaic systems continues to apply. It is crucial that the requirements according to Section 12 Paragraph 3 of the German VAT Act (UStG) are met.
Who can buy PV components from Alu-Verkauf with 0% VAT?▸
At Alu-Verkauf, we apply the zero VAT rate only to orders from private individuals who are themselves operators of an eligible photovoltaic system and confirm to us that the requirements of Section 12 Paragraph 3 of the German VAT Act are met.
Can companies order PV components from Alu-Verkauf with 0% VAT?▸
No. Orders from dealers, resellers, installation companies, solar installers, or other commercial customers are generally invoiced with the regular VAT rate.
Which components of a PV system can be calculated with 0%?▸
Solar modules, storage units, and essential components for the operation or installation of a photovoltaic system may be eligible. Depending on the intended use, this may also include PV profiles, mounting rails, or PV system-specific accessories.
How do I purchase PV profiles without VAT?▸
Order the PV profiles from us on invoice and then send us an email stating that you are a private individual operating the photovoltaic system yourself and that the conditions for the zero tax rate are met. We will check the information and correct the invoice by the tax amount.
Are installation costs for PV systems also possible with 0% VAT?▸
The installation of certain photovoltaic systems can also fall under the zero tax rate if the conditions are met. However, Alu-Verkauf supplies PV profiles and mounting material; we do not offer installation services.
Are PV profiles automatically subject to 0% VAT?▸
Not automatically. It is crucial whether the profiles are used as essential components for an eligible photovoltaic system and whether the other conditions are met. At Alu-Verkauf, the 0% processing is additionally limited to private individuals.
Does the zero tax rate also apply to accessories?▸
That depends on the specific product and purpose. Not every accessory is automatically eligible. The decisive factor is whether it is an essential component for an eligible photovoltaic system.
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