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).
Synthèse d'information établie à partir des communications officielles et de la presse spécialisée ; les conditions évoluent — vérifiez toujours la source officielle et la date de l'entrée avant de conseiller un client.
