Zero VAT on lithium batteries for motorhomes: tax trap when buying

Since 2023, Germany has applied a zero VAT rate to the purchase of photovoltaic systems and their essential components, including stationary lithium batteries. However, this exemption does not apply to batteries used in motorhomes, even if they are connected to roof-mounted solar panels. When ordering online, buyers often confirm eligibility, which can lead to tax evasion. Tax authorities require proof of stationary use.