ᐅ Recovering VAT on Photovoltaic Systems through the General Contractor

The tax liability depends on the time of performance, which in this case is the date of acceptance. Therefore: yes, the general contractor must do so. If there is no individual price at all, it could of course become "difficult" to determine the correct price. Suddenly, the photovoltaic system was very cheap, and the difference ends up in their pocket...

Photovoltaics were initially priced separately during the offer phase as possible compensation for self-performance (if only I had done that...), but not in the final contract. Therefore, this definitely needs to be separated somehow. The general contractor (GC) is willing to do so, preferably pricing the photovoltaics according to current market rates. Of course, there are other reasons behind this beyond mere goodwill, which I might discuss later.

If I may, I’d like to join in with a question...
Signed the house contract in autumn 2022 with a general contractor.
It includes an option for a photovoltaic system/storage at a flat rate of xx gross, valid until detailed planning.
Right now, the detailed planning is underway, and I’m supposed to decide next week whether I want the photovoltaic system at the flat rate.
This VAT issue is something I’m reading about for the first time today. How does this matter stand in this case?

Best regards,
GD

Do the clauses state that the prices refer to the value-added tax rates applicable at the time of acceptance? If so, I would calculate 19% VAT on the construction services in general and 0% on the additional item "photovoltaic system." The latter would therefore be paid net.

Yes, that is stated in the general contract...