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Since energy security and independence is becoming increasingly crucial, many businesses are currently taking this issue into their own hands. One way is to install photovoltaic panels. In this respect, besides federal and regional subsidies, the tax aspects should also be examined before implementing such green energy projects.
Photovoltaic systems work in three different ways: (i) all electricity generated is fed into an energy grid (total feeder); (ii) only electricity surpluses are fed into the energy grid (surplus feeder); or (iii) the generated electricity is used exclusively for own (business) purposes or stored in major batteries.
With total feeder and surplus feeder, any business/corporation or individual can create an additional source of income with the generated electricity (surplus). This may have Austrian income and VAT consequences:
The supply of electrical energy in Austria is also subject to a separate transfer tax – the Electricity Tax Act (Elektrizitätsabgabegesetz). This law provides for a tax that must be paid on every kWh, although certain exceptions need to be taken into account. In general, the supply of solar energy to a power supply company is not subject to such tax.
authors: Marco Thorbauer, Tobais Hayden, Clemens Grassinger, Benedikt Schachner-Gröhs, Philipp Statzinger, Stefan Egger