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VAT Exemption for PV Modules (and Storage) in Austria

Umsatzsteuerbefreiung XPB Basic Split ECO

In Austria, starting from January 1, 2024, there will be no VAT for the acquisition, imports, and installations of PV modules.

Key Facts at a Glance:

  • Period: from January 1, 2024, to December 31, 2025
  • Capacity: the PV system must not exceed a peak capacity of more than 35 kWp.
  • Storage: when installed as part of the PV system, storage is considered an ancillary service (along with mounting systems, energy management systems, solar cables, etc.) and is also exempt from VAT. A suitable storage solution from xelectrix for this purpose would be the BASIC SPLIT ECO.
  • For all types of usage: whether you use the generated electricity for self-consumption, feed it into the grid, or operate in island mode - the zero tax rate applies to all usage types.
  • Expansion of systems: the zero tax rate applies only to PV modules delivered, intra-community acquisitions, imports, or installations from January 1, 2024. Expansions of systems are eligible as long as the total capacity does not exceed 35 kWp.
  • Repairs and spare parts: Repairs are not eligible, but spare part deliveries are.

For more information, visit the Federal Ministry: Link


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