State aid for installation
Since 2009, government support has been available for the installation of solar panels, vehicle charging points and batteries for storing solar electricity. Since January 2021, this support applies only to private individuals. Companies, farmers and public organizations can no longer apply for new aid.
This applies to you as a company, farmer and organization.
In 2021, SEK 260 million will be set aside for investment support. The amendment to the Regulation means that new decisions will be available to companies and municipalities from 15 January with an aid intensity of 10% and a latest completion date of 30 September 2021. It is no longer possible to apply for photovoltaic support, as the previous cut-off date of July 7, 2020 remains unchanged.
This applies to you as a private individual
Green technology – (Sol-rot) – is handled in the same way as the rut and rot deduction is done today, which means that the buyers get part of the relief already at the time of purchase. Unlike the box and root deduction, it is also possible to include the cost of materials.
- 20% for photovoltaic installations
- 50% for the installation of storage of self-produced electrical energy
- 50% for the installation of charging
The tax reduction may amount to a maximum of SEK 50,000 per person per year. To qualify for the reduction, the installation carried out must belong to a single-family house, a condominium or an owner-occupied apartment owned by the person requesting the tax reduction.
The tax reduction for green technologies and for routing are two different reductions which means that the one for green technologies does not affect the space for routing.
The Swedish Tax Agency is taking over the management of green technology from the Swedish Environmental Protection Agency, the Swedish National Board of Housing, Building and Planning and the County Administrative Boards. The tax reduction is given for both labor and material costs. To receive the tax reduction, the payment must be made electronically.
Changes in tax rules – Green deduction for delayed inverters
After a green technology installation has been carried out and paid for, you can request a payment from the Swedish Tax Agency. Recently, many have experienced delays in the delivery of certain components, particularly inverters, which has caused problems when applying for payments from the tax authorities.
The installation of photovoltaic cells, the installation of batteries and the installation of charging points count as separate installations provided they are intended to be connected to the electricity grid. This means that when each installation is carried out and finally paid for, the operator can apply for payment from the Swedish Tax Agency.
In certain situations, a solar installation can be considered as a completed installation even if the inverter has not been installed and the solar installation cannot be connected to the existing grid. Such installation may be considered to meet the requirements for completed installation provided that:
- The facility is intended to be connected to the grid.
- The entire photovoltaic system except the inverter is installed.
- The inverter could not be installed due to unforeseen circumstances regarding delivery.
- The installation of the rest of the PV system is completed and paid for in year 1, but the inverter cannot be installed until February of year 2 or later. The final payment should also include the cost of the inverter.