The exemption applies to panels on residential buildings and their immediate surroundings. Batteries are covered neither by the 0% rate nor by ISDE. Local battery subsidies appear in provinces and municipalities (see Flevoland).
For installers: separate panels (0%) and battery (21%) in household offers; businesses deduct VAT under the general rules.
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.
