PV Metal Tile Sample

(3) The tax is reduced to 0 percent for the following transactions (informal translation; the authoritative text is German):

1. The supply of solar modules to the operator of a photovoltaic system, including the components essential for operating a photovoltaic system and the storage units used to store the electricity generated by the solar modules, where the photovoltaic system is installed on or near private residences, dwellings, and public and other buildings used for activities serving the common good. The conditions of sentence 1 are deemed to be met where the installed gross capacity of the photovoltaic system according to the Marktstammdatenregister is or will be no more than 30 kilowatts (peak);

2. The intra-Community acquisition of the goods referred to in number 1 that meet the conditions of number 1;

3. The importation of the goods referred to in number 1 that meet the conditions of number 1;

4. The installation of photovoltaic systems and of the storage units used to store the electricity generated by the solar modules, where the supply of the installed components meets the conditions of number 1.