The zero rate covers modules, inverters, batteries and installation on residential buildings (up to 30 kWp). The exemption is open-ended. Income from such systems is also exempt from income tax.
For installers: invoices to private customers at 0% VAT — equipment bought B2B is settled normally (reverse charge on intra-EU supply from Poland).
Resumen informativo elaborado a partir de comunicaciones oficiales y prensa del sector; las condiciones cambian: compruebe siempre la fuente oficial y la fecha de la entrada antes de asesorar a un cliente.
