Insights
TAX & BUSINESS
New Funding Opportunities for Photovoltaic Systems and Energy Storage
To prevent an investment halt in the renewable energy sector, new funding opportunities for photovoltaic systems and energy storage have been enshrined in law.
Originally, the 0% VAT rate for small photovoltaic systems was scheduled until 31 December 2025. A premature end on 4 January 2025 has now been decided. The zero rate, however, remains applicable until the end of 2025 if the contract was concluded before 6 March 2025 and the delivery or installation takes place by the end of 2025. For contracts concluded from 1 April 2025 or deliveries and installations after 31 December 2025, the standard rate of 20% VAT will apply.
EAG investment grant
To continue supporting investments in renewable energy, the new Renewable Expansion Act (EAG) investment grant regulation – electricity amendment 2025 was announced. In this regulation, the time windows for submitting applications for grants from the EAG funding processing office (grant calls), the funding available for each grant call and the fixed or maximum permissible grant rates for the respective call are defined for the year 2025.
Through the EAG portal (www.eag-abwicklungsstelle.at), a grant application for PV systems and energy storage systems, for which the 0% rate no longer applies, can be submitted during an ongoing grant call. The funding calendar of the EAG processing office contains all relevant details for each grant call as well as information on upcoming calls – clearly divided by the respective sustainable energy carriers.
It must be noted that the application must be submitted before the PV system is commissioned and that there are only specific “time windows” in which applications can be lodged. For photovoltaic systems and energy storage, the next time windows according to the regulation start on 8 October 2025.
Made in Europe bonus
Since 23 June 2025, PV systems that incorporate technical components with European (EEA and Switzerland) value‑added have been eligible for an additional bonus. For photovoltaic systems built with technical components (photovoltaic modules, inverters) that have European (EEA and Switzerland) value‑added, the investment grant increases by a surcharge of up to 20%. For energy storage devices sourced from European value‑added, the investment grant for the storage system is increased by a surcharge of 10%.
EAG investment grant
To continue supporting investments in renewable energy, the new Renewable Expansion Act (EAG) investment grant regulation – electricity amendment 2025 was announced. In this regulation, the time windows for submitting applications for grants from the EAG funding processing office (grant calls), the funding available for each grant call and the fixed or maximum permissible grant rates for the respective call are defined for the year 2025.
Through the EAG portal (www.eag-abwicklungsstelle.at), a grant application for PV systems and energy storage systems, for which the 0% rate no longer applies, can be submitted during an ongoing grant call. The funding calendar of the EAG processing office contains all relevant details for each grant call as well as information on upcoming calls – clearly divided by the respective sustainable energy carriers.
It must be noted that the application must be submitted before the PV system is commissioned and that there are only specific “time windows” in which applications can be lodged. For photovoltaic systems and energy storage, the next time windows according to the regulation start on 8 October 2025.
Made in Europe bonus
Since 23 June 2025, PV systems that incorporate technical components with European (EEA and Switzerland) value‑added have been eligible for an additional bonus. For photovoltaic systems built with technical components (photovoltaic modules, inverters) that have European (EEA and Switzerland) value‑added, the investment grant increases by a surcharge of up to 20%. For energy storage devices sourced from European value‑added, the investment grant for the storage system is increased by a surcharge of 10%.