ᐅ Recovering VAT on Photovoltaic Systems through the General Contractor

Normally, you can reclaim the value-added tax for the photovoltaic system from the tax office. How does this work if you get the system through the general contractor? Is it sufficient if the general contractor lists the photovoltaic system separately on the final invoice? Are there any exclusions regarding the value-added tax for KfW40+ houses?

The invoice for the system should already be issued in your name; otherwise, there could definitely be issues with the tax authorities.
How they document it, I believe, doesn’t matter. However, it should be a separate invoice that includes all the individual items of the photovoltaic system.

I would like to bring up this topic again. Since this year, photovoltaics are generally tax-free. The general contractor would also issue a separate invoice. Has anyone done something like this before?

The plan now is as follows: an invoice for the photovoltaics including installation, and at the same time a credit for the removal of the photovoltaics within the house billing. Does this work, or does anyone have better ideas?

Why make it so complicated? The general contractor just issues an invoice without VAT for the photovoltaic system as a partial invoice of an installment payment. You pay it like any other installment payment. The next installment payment will be reduced by the amount of the photovoltaic system plus VAT.

If the photovoltaic system was already included in the construction offer, then it was calculated there with VAT. For the general contractor, it doesn’t make a difference anyway, as it is only a pass-through item.

Yes, exactly, the house was originally offered with photovoltaic panels and, of course, included VAT everywhere. Only one installment payment is still outstanding.
The main question at the moment is how to handle this correctly from a legal standpoint.

Was the photovoltaic system quoted separately by the general contractor (GC), or is there only an overall lump-sum price for the entire house? In the first case, the situation is somewhat clearer, as the amount is simply due net with a separate invoice, since the GC must account for it separately (they do not pay VAT on that item).

If the photovoltaic system is included within the overall price "broken down" into parts, it will require a bit more effort on their side. For you, the procedure remains the same: a separate invoice net = gross. Legally, this primarily needs to be handled by your GC, but that should not be your concern. The question is whether they are legally obligated to remove VAT now for a contract that was made before this law came into effect. Have you already discussed the topic of photovoltaics and net pricing, and how did they respond?