‘Uitspraak btw op zonnepanelen gunstig voor particulieren’

AMSTERDAM – De uitspraak van het Europese Hof van Justitie om particulieren die zonnestroom terugleveren aan het net ondernemers zijn zal in veel gevallen gunstig uitvallen voor paneeleigenaren.

Zonnepanelen die worden geïnstalleerd Dit vertellen btw-specialisten aan de Groene Courant.

Door de uitspraak kunnen eigenaren van zonnepanelen de btw op de aanschafprijs terugvragen. Bij een pakket van bijvoorbeeld 5000 euro, scheelt dit al bijvoorbeeld al snel 900 euro.

Veel mensen halen ook aan dat er btw betaald moet worden. In dat geval zou de constructie onrendabel zijn voor particulieren, maar de btw-specialisten wijzen op een speciale regeling van de belastingdienst.

De kleineondernemersregeling schrijft voor dat het btw-bedrag vervalt als er in een jaar niet meer dan 1345 euro aan btw wordt afgedragen. Als het bedrag tussen de 1345 en 1883 euro in ligt wordt de btw verminderd. Een dergelijk pakket als hiervoor zou ruim 330 euro aan stroom leveren aan het net. De btw bedraagt dan jaarlijks ongeveer 60 euro en dus valt de particulier onder de speciale regeling.

Zie ook: Europees Hof: particulier mag btw zonnepanelen aftrekken

Particulieren met zonnepanelen sneller ondernemer

“In veel gevallen zal de huidige uitspraak voordelig uitvallen voor particulieren”, zo beaamt btw-specialist Gino Sparidis van Loyens & Loeff. “Zolang je onder die grens blijft van de kleine-ondernemersregeling blijft hoef je niet af te dragen.”

Volgens Sparidis zorgt de uitspraak van het Europese Hof ervoor dat particulieren met zonnepanelen sneller worden gezien als ondernemer en dus btw moeten rekenen en afdragen.

De specialist benadrukt dat er geen extra handeling nodig is vanuit de Nederlandse overheid. “Deze uitspraak hoef je niet nog eens in wetgeving te gieten.” Het advies aan particulieren is dan ook om de btw terug te vragen.

Hans Wiersma, van Hans BTW Advies benadrukt dat het van belang is om dit snel te doen.  “Particulieren dienen zich uiterlijk in de periode waarin de zonnepanelen worden aangeschaft en worden gefactureerd  bij de belastingdienst aan te melden als btw-ondernemer.

Mogelijke problemen

Sparidis ziet wel mogelijke mogelijke problemen. In de praktijk leidt de uitspraak mogelijk tot een enorme toename van registraties waar de Nederlandse overheid misschien niet op zit te wachten.

Verder hield de Europese rechter zich in de uitspraak erg feitelijk. De zaak ging over een Oostenrijkse particulier die 20.000 kilowattuur produceerde met zijn zonnepanelen. De gemiddelde particulier komt hier bij lange na niet aan.

“Ik kan me voorstellen dat het hof heeft rekening gehouden met deze omstandigheden. Misschien dat particulieren die minder terugleveren niet waren aangeduid als ondernemer.”

Tekort door de bocht 

Een woordvoerder van het ministerie van Financiën verklaart tegenover de Groene Courant dat er nog goed gekeken moet worden naar de uitspraak. “Het is tekort door de bocht om te zeggen dat de uitspraak 1 op 1 wordt overgenomen.”

Hij raadt mensen aan nog niet zich als ondernemer in te schrijven. “Ik zou in ieder geval wachten totdat de Belastingdienst er meer informatie over heeft.” Op welke termijn die informatie naar buiten komt is niet bekend. 

Lees meer over de kleineondernemersregeling op de site van de belastingdienst

Lees hier hoe in te schrijven als ondernemer

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Foto copyright:  OregonDOT

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