The Inland Revenue has expanded the table used for the flat-rate remittance of VAT due on (re)supply of electricity from solar panels.
Table
The table ran up to a solar panel system generating capacity of 10,000 Watt peak. That is extended, for both integrated and non-integrated solar panels, to 15,000 Watt peak. In addition, the flat rate may now be applied not only to solar panels on the house, but also to solar panels in the immediate vicinity of the house.
For installations with a higher generating capacity, the VAT actually payable should be calculated based on the electricity actually delivered to the grid. And that VAT must then also be charged to the electricity company.
From 1-1-2023: 0%
With effect from 1 January 2023, the VAT rate for the supply of solar panels intended to be installed on or in the immediate vicinity of dwellings is: 0%. If electricity is (re)supplied to the grid, the operator of the solar panels is still a VAT entrepreneur. But because there is no VAT on the purchase of the panels, there is no interest to pay VAT.
As long as the entrepreneur's total turnover on an annual basis (that is, the turnover from the solar panels + other turnover) does not exceed €1,800, the solar panel owner does not have to register as a VAT entrepreneur with the tax authorities. The flat-rate remittance based on the table involves a turnover of less than €1,800. For a generating capacity of between 14,000 and 15,000 Watt peak, the highest flat-rate amount of VAT to be remitted is € 300 which, given the VAT rate of 21%, implies a (flat-rate) turnover of € 1,428.