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Delivery of VAT exemption according to § 12 (3) UStG
Dear Customer,
it is possible that a 0% tax rate pursuant to Sec 12 para 3 German VAT Act or Sec 28 para 62 Austrian VAT Act is applicable for the selected products. Please check whether the conditions are met for your case. The seller does not provide tax advice and does not guarantee the occurrence of tax law facts. Click this following links to read more on the requirements of Sec 12 para 3 German VAT Act and Sec 28 para 62 Austrian VAT.
Sec 12 para 3 German VAT Act
For product(s) sold to Germany, please check if the conditions of exemption from VAT according to Sec 12 para 3 German VAT Act are fulfilled. If this is the case, please tick that you are exempt from VAT on the purchase of the product. By ticking this box, you ensure that
the delivery and billing address are in Germany,
the purchased product will be installed on or near private residences, apartments, and public and other buildings used for activities serving the public good, or on caravans or residential vessels that are not moved or are moved only occasionally, and
the installed gross capacity of the photovoltaic system does not exceed or will not exceed 30 kilowatts (peak), according to the Marktstammdatenregister.
Sec 28 para 62 Austrian VAT Act
For product(s) sold to Austria, please check if the conditions of applying a tax rate of 0% pursuant to Sec 28 para 62 Austrian VAT Act are fulfilled. If this is the case, please tick that the 0% tax rate applied on the purchase of the product. By ticking this box, you ensure that
the delivery and billing address are in Austria,
the purchased product will be installed on or near buildings used for residential purposes, by public corporations or by private corporations, associations of persons and property funds that serve charitable, benevolent or ecclesiastical purposes, and
the installed gross capacity of the photovoltaic system does not exceed or will not exceed 35 kilowatts (peak).
This 0%-VAT sale is not associated with a binding price quotation by the seller. The total price results from product prices and taxes as well as, if applicable, additional costs such as shipping, etc. If the customer states that he/she is eligible for the 0% VAT rate, the stated price is presented on this basis.
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