VAT change for photovoltaic panels

The order published in Official Journal of 9 September 2025 lays down the conditions for applying the reduced VAT rate to 5,5 % in the case of the installation of photovoltaic solar panels. The new rate will apply from 1^er October 2025.

This measure is intended to promote access to this type of equipment for individuals.

What equipment and for whom?

The new VAT rate applies to the supply and installation of photovoltaic panels with a power of less than or equal to 9 kilowatt-peak (kWp).

The photovoltaic panels produce electricity by directly converting sunlight into electricity (while solar thermal panels harness solar energy to heat water, they can be used to produce domestic hot water or to contribute to domestic heating).

The reduced VAT rate of 5,5 % concerns:

• individuals and professionals settling photovoltaic electricity production equipment in homes;
• suppliers and installers of photovoltaic panels.

The conditions to benefit from 5.5% VAT

To be eligible, your installation must meet several cumulative criteria including electricity consumption, the energy efficiency of the settled device and sustainability or environmental performance.

The conditions are as follows:

• the power of the installation must be less than or equal to 9 kWp;

• panels must have a low carbon footprint (less than 530 kgCO₂eq/ kWc);
• the content of heavy metals must be zero or low: silver (less than 14 mg/W), lead (less than 0,1 %) and cadmium (less than 0,01 %);

• the installation must incorporate an energy management system (EMS) that synchronizes consumption with solar production (heating, hot water, charging station, etc.).

These criteria will also be evaluated by a certifying body which must be:

• accredited according to EN ISO 17065;
• and which must also have EN ISO 17025 accreditation for photovoltaic modules (IEC 61215 and IEC 61730 or equivalent).