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PV VAT:iVAT relief under Section 12(3) German VAT ActThe 0% VAT price applies to private customers who are the operators of the solar installation, provided the statutory requirements of Section 12(3) of the German VAT Act (UStG) are met. This particularly applies to the supply and installation of photovoltaic systems on or near private dwellings, apartments and certain public or other qualifying buildings. The goods must not be intended for commercial resale. If the requirements are not met, the standard VAT rate applies.
Data: Pmpp: 400 Wp Umpp: 31.00 V Impp: 12.91 A Uoc: 36.96V, Isc: 13.60 A, Efficiency: 20.46 % Bypass diodes: 3 pieces Dimensions: 1724 x 1134 x 35 mm (+-3mm) Weight: 25 kg Surface requirement/kWp: 4.89 m2
The HC photovoltaic module series from KIOTO SOLAR based on 182 mm solar cells is a cost-optimised alternative. The module is equipped with a 35 mm Aluminium frame with mitre cut. Only first-class materials in accordance with the strict standards of the respective ISO and IEC standards are used. All tolerances are verified using the same test procedures as the standard module series.
Bifacial cell technology
With bifacial cell technology, light is absorbed from both the front and rear of the module. The resulting increased light yield improves the efficiency of the module. The active rear side of the module can achieve additional yield of up to 30% (depending on the surface).
