Fotovoltaik: Der Nullsteuersatz bei der Umsatzsteuer ab 2023

1. Die Grundsätze

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2. Was gilt als "Lieferung" einer Fotovoltaikanlage?

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Verschaffung der Verfügungsmacht

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Nebenleistungen

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Teilleistungen

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3. Vermietungen sind nicht begünstigt, aber ...

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4. Wo muss die Anlage "belegen" sein?

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5. Vereinfachungsregelung

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6. Nullsteuersatz nur bei Lieferung an den "Betreiber" der Fotovoltaikanlage

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7. Welche Anlagen und Anlagenteile sind konkret begünstigt?

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8. Installation einer Fotovoltaikanlage

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Xxxxxxxx x:
Xxxxxxxxxxx xxx xx Xxxxxxxx x, xxxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx Xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx xx xx xxxxxx xxx xxxxxx Xxxxxxxx xx xxxxxxxxxxxx. Xxxx xxx Xxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xXxxxxxxxxxxx, Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxx Xxxxxxxxxxxxxx.

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Xxxxxxxx x:
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XXXXXXXXX:xxxxxxXxxx xxx Xxxxx xxx Xxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxxx xx xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xx xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxx xxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXX Xxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxx, Xxx. xxxxx XX X xxxxxx xxxxx xxxxx xxxx xxxxxxx Xxxxxxxx xxxxx xxx Xx. XX X xxxxx xx Xxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx xx X xxxxxxx xxx.

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Xxxxxxxx x:
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9. Nachweis über das Vorliegen der Voraussetzungen

Xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xx, xxxx xxx Xxxxxxxx xxxxxxxx, xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xx xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xx xXx xxxxxxxx xxxx xxxxxxxx xxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx XXXx xxxxxxxx. Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx

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10. Keine unentgeltliche Wertabgabe (Eigenverbrauch) bei neuen Anlagen

Xxxxxxx xxxx: Xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx, xxxx xx Xxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx x"Xxxxxxxxxxxxxx"x xxxxxxxxxx. Xxxxx xxxxx x xxx xxxx xxxx x xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx:

a) Regelung bei Inbetriebnahme bis 31. März 2012

Xxx Xxxxxxxxxx, xxx xxx xxx xx. Xxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxx xxxxx xxxxx xxxxxxxx xxxxxxxx. Xxx xxxxxxxxx xxxx xxxx, xxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx xxxxxx Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxx.

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b) Regelung bei Inbetriebnahme ab 1. April 2012 (gilt für Lieferungen/Installation bis Ende 2022)

Xxx x. Xxxxx xxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx x"Xxxxxxxxxxxxxx"x xxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx, xxx xx xxx x. Xxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxxx, xx xx xxxxx Xxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxx xxxx Xxxxxxx, xxx xxx Xxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx.

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XXXXXXX: XxxxxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxxxxxxxxxxxxxxx xx xxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxx.

c) Erwerb / Installation ab dem 1. Januar 2023

Xxxxxxx xxx Xxxxxxxxxxx xx xxx x. Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xXxxxxxxxxx x Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxx.

11. Entnahme der Anlage aus dem Unternehmensvermögen

Xxx Xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xx xxx x. Xxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxx xxxxx xxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xx Xxxx xxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx.

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12. Veräußerung oder Übertragung der gesamten Anlage

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13. Nullsteuersatz trotz Teil-Inbetriebnahme in 2022?

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14. Keine Umsatzsteuererklärung mehr für Kleinunternehmer

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