Passing on VAT reductions
Pursuant to Section 28 (62) UStG 1994, VAT is no longer payable on deliveries, intra-Community acquisitions, imports and installations of photovoltaic modules for a limited period from January 1, 2024 to December 31, 2025.
Audit competence of the AFCA
Companies are obliged to pass on the tax reduction to end customers. If there is a suspicion that the reduction is not being passed on, the Austrian Federal Competition Authority has the option of initiating an industry investigation in accordance with Section 2(1)(6) of the Competition Act, which was introduced with this amendment, if there is a suspicion of breaches of the corresponding price reduction obligation in accordance with Section 7 of the Price Act 1992 - and therefore also in connection with the VAT exemption for the purchase of PV systems.