ᐅ Refund of Value-Added Tax (VAT) on Photovoltaic Systems

Our photovoltaic system with storage is included in the total cost breakdown of our planned prefabricated house with an amount that includes value-added tax. The prefabricated house manufacturer is now refusing to refund the 19% value-added tax (government subsidy 2023), arguing that the photovoltaic system is included in the prefabricated house contract, resulting in a single supply. Therefore, the delivery of the photovoltaic system is considered an ancillary service to the main service "house purchase" and must be taxed at 19%. Is this lawful?

Unfortunately, I don’t know that.

But how far along is the planning? The regulation only applies this year. If you can’t manage the move-in and handover in time, it doesn’t really matter what the answer to the question is.

As far as I know, you are unfortunately out of luck in this case, as the zero VAT rate only applies to photovoltaic systems. Without a separate invoice, you cannot specify the proportion.

How far along are you in the process? If necessary, I would separate the photovoltaic system from the contract and handle it independently.

I am also with the house provider on this. You are buying a completed product, and one aspect of it is a photovoltaic system installed on the roof.

It would be easy to remove the photovoltaic system from the contract and list it separately. The general contractor neither has a disadvantage from this nor an advantage from their version, since they obviously have to pay the calculated VAT. Your savings might be used for one or another customization upgrade, which should actually be in their interest.