Online message – Monday 06/12/2023
Procedural Law | Registration of operators of certain small photovoltaic systems (BMF)
The BMF has commented on the tax registration of operators of certain small photovoltaic systems. After that, in certain cases, you can refer to the tax report about taking up gainful employment
§ 138 Abs. 1 AO and the submission of the tax registration questionnaire
§ 138 Abs. 1b
AO be waived to the responsible tax office ( :012).
background: By the
JStG 2022 became an ab
Applicable income tax exemption (cf. § 3 number 72 in conjunction
§ 52 paragraph 4 sentence 6 EStG) for certain small photovoltaic systems and an ab applicable sales tax zero rate for the delivery and installation of certain photovoltaic systems introduced (cf.
Section 12 (3) UStG).
Also in cases where the income and withdrawals from the operation of photovoltaic systems after
§ 3 Nr. 72
EStG are tax-free and the sales tax on sales from the operation of photovoltaic systems due to the small business regulation
is not collected, are operators (natural and legal persons as well as associations of persons) of photovoltaic systems
§ 138 paragraph 1 and 1b AO basically obliged to report the opening of a commercial operation or a permanent establishment and to submit a questionnaire for tax registration.
For reasons of reducing bureaucracy and administrative economy, there will be no objection if operators of photovoltaic systems who
-
traders within the meaning of
§ 15 EStGare, when opening a business that focuses on the operation of after
§ 3 Nr. 72
EStG beneficiary limited photovoltaic systems, and -
In terms of VAT, they are entrepreneurs whose company focuses exclusively on the operation of a photovoltaic system within the meaning of
§ 12 para. 3 no. 1 sentence 1 UStG as well as, if necessary, a tax-free letting and leasing
§ 4 No. 12 UStG limited and according to the small business regulation
§ 19 UStGuse,
to the tax notification about taking up gainful employment
§ 138 Abs. 1 AO and the submission of the tax registration questionnaire
§ 138 Abs. 1b
AO to the responsible tax office.
The above provision applies with immediate effect in all cases in which the relevant employment from
has been recorded.
Should it become necessary due to the other circumstances of the individual case, the locally responsible tax offices can send a questionnaire for tax registration separately in these cases
§ 138 paragraph 1b AO request.
Those:
:012, published on the
Federal Ministry of Finance website (il)
Source(s):
NWB MAAAJ-41682