VAT-Free Order in Germany (§12 Para. 3 No. 1 UStG*)

In order to benefit from the VAT-free order in our online shop, you must confirm that you belong to the eligible group of persons:

Delivery country Germany:

• You are ordering as a private individual
• Delivery and installation takes place within Germany
• The system (or its components) will be installed on or near residential buildings
• The use of the generated energy is exclusively for private use

Should it subsequently turn out that the entitlement to the zero tax rate does not exist or did not exist, the actual tax rate of 19% will be applied and the resulting difference amount will be passed on to the client. The missing VAT amount is immediately due.

We, Offgridtec AG, point out that a VAT-free delivery of your order will only take place if the legal framework conditions permit it. Should we require further information or documents after order completion and payment to fulfill the legal requirements, we will inform you about this.

*(3) The tax is reduced to 0 percent for the following transactions:

1. the delivery of solar modules to the operator of a photovoltaic system, including the components essential for the operation of a photovoltaic system and the storage systems that serve to store the electricity generated with solar modules, if the photovoltaic system is installed on or near private homes, apartments as well as public and other buildings that are used for activities serving the common good. The requirements of sentence 1 are deemed to be fulfilled if the installed gross output of the photovoltaic system according to the master data register does not exceed or will not exceed 30 kilowatts (peak);

2. the intra-Community acquisition of the objects referred to in number 1, which fulfill the requirements of number 1;

3. the import of the objects referred to in number 1, which fulfill the requirements of number 1;

4. the installation of photovoltaic systems as well as the storage systems that serve to store the electricity generated with solar modules, if the delivery of the installed components fulfills the requirements of number 1.

A photovoltaic system is only considered to be operated near a building within the meaning of the third sentence if it is located on an existing building or structure on the same property. Furthermore, no application for investment subsidy under the Renewable Energy Expansion Act, BGBl. I No. 150/2021, may have been submitted for the relevant photovoltaic system by December 31, 2023.