Zero tax

In order to be able to purchase products in this online shop with a reduced VAT rate of 0% in accordance with Section 12 Paragraph 3 of the VAT Act, the customer confirms when setting up the account that he is the system operator and that the components are installed in Germany on or near private apartments/private houses, public or other buildings that are used for activities serving the common good and that the installed gross output of the photovoltaic system does not exceed 30 kW (peak).

Furthermore, the customer as the buyer (Germany) assures that he meets the requirements of Section 12 Paragraph 3 of the VAT Act and confirms that the information regarding the use of the ordered photovoltaic system or its components was provided truthfully and to the best of his knowledge and belief. The customer is informed that this information may be relevant for a tax assessment and may be passed on to the tax authorities. False or incomplete information about facts that are relevant for tax purposes may constitute a criminal offense of tax evasion and result in a demand for additional taxes.

By completing the purchase, the customer confirms that if incorrect information becomes known, the regular VAT of 19% for Germany must be recalculated.

Extract from Section 12 Paragraph 3 UStG:

(3) The tax shall be reduced to 0 percent for the following transactions:

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

2. the intra-Community acquisition of the goods referred to in point 1 which satisfy the conditions laid down in that point;

3. the importation of the items referred to in point 1 which fulfil the conditions laid down in point 1;

4. the installation of photovoltaic systems and storage facilities used to store the electricity generated by solar modules, if the supply of the installed components meets the requirements of point 1.

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We, MW Future Solar UG, would like to point out that delivery at a sales tax rate of 0% of your order will only be made if the legal framework allows it. If we require further information or documents to prove compliance with the legal requirements after the order has been completed and payment has been made, we will inform you of this.