VAT-exempt delivery according to § 12 para. 3 UstG

For orders to Germany:

I confirm that I am a private buyer and that my photovoltaic system is smaller than 30kWp and therefore fulfils the requirements of §12 UStG for 0% VAT.

The buyer shall be liable to KKT KOLBE for any VAT payable to the tax authorities for his incorrect statements, if and to the extent that we incur damage as a result of his incorrect statements.

"Extract from §12 UStG - here paragraph 3:

(3) The tax shall be reduced to 0 per cent for the following transactions:

1. the supply of solar modules to the operator of a photovoltaic system, including the components essential for the operation of a photovoltaic system and the storage units used to store the electricity generated by solar modules, if the photovoltaic system is installed on or in the vicinity of private dwellings, flats and public and other buildings used for activities serving the common good. The requirements of sentence 1 are deemed to be met if the installed gross capacity of the photovoltaic system does not exceed or will not exceed 30 kilowatts (peak) according to the market master data register;2. the intra-Community acquisition of the goods referred to in number 1 that fulfil the requirements of number 1;3. the import of the goods referred to in number 1 that fulfil the requirements of number 1;
4. the installation of photovoltaic systems and the storage systems used to store the electricity generated by solar modules, if the supply of the installed components fulfils the conditions of number 1."For orders to Austria:

The buyer confirms that all conditions for the application of the reduced tax rate of 0% according to § 28 Abs 62 UStG 1994 are fulfilled.

I confirm that

1. the total bottleneck capacity of the photovoltaic system does not exceed 35 kWp.

2. the PV system is operated on or in the vicinity of buildings that are used for residential purposes, by corporations under public law or by corporations, associations of persons and property funds that serve charitable, benevolent or ecclesiastical purposes.

3. no application for an investment subsidy under the Renewable Energies Expansion Act (EAG), Federal Law Gazette I No. 150/2021, as amended, has been submitted for the PV system in question by 31 December 2023.

The Buyer shall indemnify and hold the Seller harmless with regard to all claims that may be asserted against it due to incorrect information regarding the conditions for the reduced tax rate of 0% pursuant to Section 28 (62) UStG 1994.