The exemption applies to panels on residential buildings and their immediate surroundings. Batteries are covered neither by the 0% rate nor by ISDE. Local battery subsidies appear in provinces and municipalities (see Flevoland).
For installers: separate panels (0%) and battery (21%) in household offers; businesses deduct VAT under the general rules.
An information digest prepared from official announcements and industry press; conditions change — always check the official source and the date of the entry before advising a customer.
