ᐅ Photovoltaics – Questions About Taxes and Commercial Classification

Created on: 5 Sep 2019 16:44
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Christian K.
Hello everyone,

We are planning to install a photovoltaic system with a battery storage for our new single-family house. As far as I understand, I should register a small business beforehand so that I can declare value-added tax (VAT) or sales tax. Then, I would need to report the monthly earnings from the photovoltaic system to the tax authorities, but this way I can reclaim the VAT on the purchase costs and depreciate the entire system over 20 years.

We are getting the battery from Sonnen and will sign a contract with Sonnen. This means the surplus energy will be fed into Sonnen’s system and compensated. This should be relevant, but I mention it just for completeness.

Is this correct? Is there anything else I should consider when registering the business, besides being able to declare VAT?

Thanks
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miho
1 Oct 2019 10:42
Heinz2k schrieb:

Yes, there is a so-called 52GW photovoltaic expansion cap, which will likely be reached next year. After that, no more subsidies will be granted. Given the current climate issues, I doubt whether this limit will be maintained or even possible.

The cap will be removed. Although the feed-in tariffs will continue to decrease gradually, system prices are falling as well. So go ahead, cover your roof!
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Christian K.
1 Oct 2019 11:34
What exactly does it mean when I get a system now? I install it on the roof this month, fill out the tax office questionnaire, and that’s it? Will I then receive the Renewable Energy Act benefits for the next 20 years?
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Grantlhaua
1 Oct 2019 11:35
Christian K. schrieb:

What exactly does it mean if I get a system now? I build it on my roof this month, fill out the tax office questionnaire, and that's it? Will I then receive the benefits of the Renewable Energy Act for the next 20 years?

Yep, that's exactly how it works. I'm also filling up my roof on 23.10 (including the north side).
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Christian K.
1 Oct 2019 11:40
Same here, I’m only having “issues” with the modules. Initially, 2-meter (6.6-foot) modules were supposed to be delivered, but they are not available or only the old series with less powerful heat pumps. In that case, the standard larger ones would be better since you can fit two more modules, but those are also not available. However, I received a message today that I could get 350Wp and 400Wp modules (expensive! +3k for +0.5kWp). So it will end up being 26 x Q.Peak Duo G6 with 350Wp.

I still need to fill out the form for the tax office, but I was told that this can or should be done later, since only when the invoice is available can you see exactly which system it concerns.
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miho
1 Oct 2019 11:47
Since many people wanted to install a system before the expected 52GW limit, there is currently a backlog of orders with solar installers. As a result, modules are also in short supply. Hopefully, the situation will improve once the backlog is cleared and normal operations resume.
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Heinz2k
1 Oct 2019 14:15
By the way, it’s even worse with the inverters.
Grantlhaua schrieb:

Yep, that’s exactly how it is. I’m also going to fully cover my roof on October 23rd (including the north side)

1. The first step should always be registering in the market master data register (even during the planning phase)! The subsidy does not come from the tax office but from the sale to the grid operator.