If you installed a photovoltaic system in 2015, you must allocate the system to your business assets in order to claim the input VAT deduction from the tax office. For all systems installed in 2015, the allocation must be made no later than 31 May 2016.
We therefore strongly recommend filing the 2015 VAT return with the tax office by 31 May 2016 at the latest in order to obtain the refund of VAT (i.e. input VAT).
Frequently asked questions
Frequently asked questions
By when must a photovoltaic system installed in 2015 be allocated to business assets?
A photovoltaic system installed in 2015 must be allocated to business assets by 31 May 2016 at the latest. This deadline is mandatory; otherwise, the input VAT deduction from the acquisition costs is forfeited.
Why is the allocation of a photovoltaic system to business assets important?
Only a timely allocation to business assets allows the input VAT deduction from the acquisition and installation costs of the photovoltaic system to be claimed with the tax office. Without this allocation, there is no option to recover the VAT paid as input tax.
How is a photovoltaic system assigned to business assets in practice?
The assignment is typically documented by filing the VAT return claiming input VAT from the photovoltaic system with the tax office in due time. For systems installed in 2015, the 2015 VAT return should therefore be submitted no later than 31 May 2016.
What happens if the allocation deadline of 31 May is missed?
If the allocation deadline is missed, the photovoltaic system is deemed allocated to private assets. Input VAT deduction from the acquisition costs is then permanently excluded and cannot be claimed retroactively.