Photovoltaics · Tax information
Photovoltaics sales tax in Germany 2023: zero tax rate for PV systems
Information on the zero tax rate according to Section 12 Paragraph 3 UStG
Since January 1, 2023, applies Germany according to Section 12 Paragraph 3 UStG a “zero tax rate”
for certain services in connection with smaller, permanently installed photovoltaic systems (PV systems) and PV stand-alone solutions without feeding into the grid. This tax rate may be applied to essential components required for such installations.
The tax is reduced to 0 percent for the following sales:
You order as a private person and the energy generated is only used privately (only applies to delivery and installation within Germany)
Proof of the permanently installed PV system or PV stand-alone solution.
Proof of location on a privately used building.
Registration in the market master data register (MaStR) or proof of exemption.
Installed gross power must not exceed 30 kWp.
Confirmation of use for private purposes with a personal signature.
For a commercial purchase where you require 19% VAT shown, please contact us.
Legal notice:
If we do not receive any evidence from you, we will assume that you are subject to zero tax. If you are not subject to the statutory zero tax rate or the submitted evidence is incomplete or incorrect in accordance with the zero tax rate in accordance with Section 12 Paragraph 3 UStG, we reserve the right to subsequently charge the statutory VAT of 19%.
Please proactively send us the required evidence by email to: info@marcmax.de
Important note for private customers residing outside of Germany in Austria, Italy and the EU:
The 0% regulation according to Section 12 Paragraph 3 UStG only applies to private customers with their place of residence or company headquarters in Germany. Customers outside Germany, including Austria and the EU, cannot benefit from this regulation and must pay regular VAT! B2B customers with a valid VAT tax number are exempt from this.
If you belong to the group of people entitled to tax reductions, please activate the variant with 0% VAT. This will reload the product page and the product can be purchased at a total price including 0% VAT.
If you are unsure, please feel free to contact us by telephone or via Email contact.


Locations & directions
Visit us at one of our two locations in Baden-Württemberg.
Marc Max GmbH
Pfedelbach headquarters
Address
Meisenstrasse 14
74629 Pfedelbach
Opening hours
Monday - Friday: 8:00 a.m. - 4:00 p.m
Calculate route
Marc Max GmbH
Bietigheim-Bissingen camp
Address
Stuttgarter Str. 69
74321 Bietigheim-Bissingen
Opening hours
Monday - Friday: 8:00 a.m. - 4:00 p.m
