Demnächst wird meine Solaranlage in Betrieb genommen, kann ich dann sofort die MWST zurück fordern oder erst in der Einkommenssteuererklärung?

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anTTraXX
2 years ago

Your facility is free of VAT, because the time of delivery and thus tax recovery is only completed.

If you really want to pull the pre-tax, you need to actively dispense with the small business organization.

anTTraXX
2 years ago
Reply to  christl10

The object of your so-called factory delivery is the ready-to-use PV system and thus the time of handover to you is considered the time of the tax rate. If this means that the entrepreneur must reimburse you the already legally retained USt, as the partial payment to the factory delivery has to be made with 0%.

Plaritma
2 years ago

Very good!👌

Plaritma
2 years ago

As a result of the introduction of the zero-control set, from the 1st In January 2023 no sales tax is reported in invoices (tax rate 0 percent). Accordingly, it is no longer possible or necessary to reimburse sales tax from the tax office (pre-tax). In order to avoid any financial disadvantages, it is no longer necessary to dispense with the small entrepreneurs scheme (§ 19 UStG).

For photovoltaic systems prior to 1. January 2023, the Pre-tax deduction still possible.

Read here:

https://www.bundesfinanz Ministry.de/Content/DE/FAQ/foerderung-photovoltaikanlagen.html

anTTraXX
2 years ago
Reply to  Plaritma

We have here the problem of partial payment of a factory delivery when changing the tax rate at the time of completion

Jo3591
2 years ago

You can deduct the handicraft performance (living costs) from tax, in income tax revenues, up to €200.

Jo3591
2 years ago
Reply to  christl10

Is there actually a regulation that the VAT is refunded? I haven’t heard yet, there are only some subsidies.

grossefrau681
2 years ago

The tax office would also do nothing other than refer to a tax advisor.

anTTraXX
2 years ago

What you mean is the VoSt deduction and he has nothing to do with the change of law to 0%. The deduction of pre-tax has been a bit longer, but as an entrepreneur (which you are necessarily with PV plant), you must be a pre-tax deductor.

Jo3591
2 years ago

O.k., then I would ask the relevant FA, or you would ask the company that installed it.