Recovering value-added tax on photovoltaics through the general contractor

Normally, you get the value-added tax for the photovoltaic system refunded by the tax office. How does it work if you obtain it through the [GU]? Is it sufficient if the [GU] shows the photovoltaic system separately on the final invoice? Are there any exclusions regarding the value-added tax for [KfW40+] houses?

The invoice for the system should already be in your name, otherwise there could definitely be problems with the tax office. How he shows that, I think it doesn’t matter. It just should be a separate invoice containing all items of the photovoltaic system.

I would like to bring up the topic again. Since this year, photovoltaics are basically tax-free. The [GU] would also issue a separate invoice. Has anyone done something like this before? The plan now is as follows: invoice for photovoltaics with installation and at the same time compensation for removal of the photovoltaics in the billing for the house. Does that work or does anyone have better ideas?

Why so complicated? The general contractor simply issues an invoice without VAT for the photovoltaic system as a partial invoice of an installment. You pay it like any other installment payment. The next installment will be calculated lower by the amount of the photovoltaic item plus (!) VAT.

Because if the photovoltaic system was already part of the construction offer, it was calculated there with VAT. For the general contractor, it makes no difference anyway, as it is just a pass-through item.

Yes exactly, originally the house was offered with photovoltaics and of course the standard sales tax everywhere. Only one installment payment is still outstanding. The big question right now is mainly how to do something like this legally correctly.

Was/is the photovoltaic system in the general contractor's offer priced separately, or is there only a total lump sum price for the entire house? In the former case, the situation is somewhat clearer; the amount is simply due net against a separate invoice, as the general contractor must also account for it separately (they do not remit VAT for this item). If the photovoltaic system is "split up" in the total price, it will mean a bit more effort for them, but your procedure remains the same: separate invoice net = gross. Legally, your general contractor must represent this above all, but that should not be your problem. The question is whether they are also legally obliged, for a contract concluded before this law, to now remove the VAT? Have you already discussed the topic of photovoltaic and net pricing, and how did they respond?