ᐅ Photovoltaics – Questions About Taxes and Commercial Classification

Created on: 5 Sep 2019 16:44
C
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
G
guckuck2
18 Oct 2020 07:26
Commission the system in January, and you will receive 20 years plus the current fixed compensation.
A
annab377
18 Oct 2020 08:57
I would also receive the payment after 20 years in November/December, right? What changes in January? Is it related to the size of the system?
K
knalltüte
18 Oct 2020 09:28
No no... Year of registration plus 20 years!
A
annab377
18 Oct 2020 10:10
Oh, so if I hypothetically start up the photovoltaic system in December, then that one month of December in 2020 already counts as the current year. They practically only recognize full calendar years.
If I connect it in January instead, then 2021 counts as the current year plus 20 years of compensation?
G
guckuck2
18 Oct 2020 14:40
Exactly. Starting operation just before the end of the year is therefore strategically unwise. Of course, the feed-in tariff decreases month by month, but I wouldn’t delay it for six months because of that. However, this can be calculated.
Y
Ybias78
23 Oct 2020 13:59
annab377 schrieb:

Oh, so if I hypothetically commission the photovoltaic system in December, then that one month of December in 2020 already counts as the current year. They basically only consider full calendar years.
If I connect it in January instead, then 2021 is the current year plus 20 years of remuneration?

You would have to calculate it. The remuneration decreases every month. Just calculate which is more profitable:
- receiving the higher remuneration for 19 years and 1 month starting in December?
- or having 11 months longer at a lower remuneration?