Refund of value-added tax on photovoltaic systems

Our photovoltaic system with storage is listed in the total cost breakdown of our planned prefabricated house with an amount including value-added tax. The prefabricated house manufacturer is now refusing to reimburse the 19% value-added tax (government subsidy 2023) on the grounds that the photovoltaic system is included in the prefabricated house contract, resulting in a single service. Therefore, the delivery of the photovoltaic system is a secondary service to the main service "house purchase" and is subject to 19% VAT. Is this lawful?

Unfortunately, I do not know that.

But how far along is the planning? The regulation only applies this year. If you don’t manage the move-in and acceptance, it doesn’t matter what the answer to the question is anyway.

As far as I know, you are actually out of luck in this case, as the zero tax rate only applies to the photovoltaic system. Without a separate invoice, you cannot itemize the share. How far along are you in the process? If necessary, I would separate the photovoltaic system from the contract and award it myself.

I am also with the house provider. You are buying a property and one aspect of it is a photovoltaic system on top.

It would be easy to remove the photovoltaic system from the contract and list it separately. The general contractor neither incurs a disadvantage from this nor an advantage from his version, as he naturally has to pay the calculated VAT. Your savings might go towards one or another sample selection extra, which should actually be in his interest.