Report: Dispute Over VAT Refunds for Photovoltaic Contracts with EKD and S-Factoring
The conflict over refunds of overpaid VAT related to photovoltaic systems sold by Energiekonzepte Deutschland GmbH (EKD) continues to escalate. Affected buyers paid invoices that included VAT, despite the tax exemption for systems installed after January 1, 2023. Several lawsuits have already been filed with the Leipzig Regional Court and Local Court to recover the improperly paid amounts.
Background: Payments to S-Factoring GmbH
The case is further complicated by the role of S-Factoring GmbH, to which EKD assigned its claims from the sales contracts. The invoices explicitly stated that payments could only be made to S-Factoring GmbH to release buyers from their payment obligations. Buyers who paid the gross amount, including VAT, to S-Factoring assumed that S-Factoring would also be responsible for refunds.
What Happens in Cases of Overpayment?
According to the regulations of the Federal Ministry of Finance (BMF), a zero VAT rate (§ 12 Absatz 3 UStG) has applied to certain photovoltaic systems since January 1, 2023. Buyers who paid the gross amount, including VAT, despite this exemption, can claim back the overpaid amount. This is based on the principle of unjust enrichment, which obligates the recipient of the payment – in this case, S-Factoring GmbH – to refund the excess amount.
Response from S-Factoring GmbH
When asked about its responsibility in these cases, S-Factoring GmbH stated:
„The overpayment issue arises in the contractual relationship between Energiekonzepte Deutschland GmbH (EKD) and the EKD customer (debtor). It must therefore be resolved within this relationship.“
S-Factoring emphasized that claims must be directed to EKD. According to S-Factoring, EKD will issue individual final statements to correct the VAT for affected customers. S-Factoring has thus denied any obligation to directly process the refunds.
Ongoing Legal Examination
The legal assessment of this situation is currently the subject of several court proceedings. The key question is whether S-Factoring GmbH, as the payment recipient, bears responsibility for refunding the VAT or if this obligation lies solely with EKD.
Recommendations for Affected BuyersBuyers are advised to:
- Review their invoices and payment receipts to identify possible overpayments.
- File claims in a timely manner, as a three-year limitation period applies.
- Seek legal advice to clarify responsibilities between EKD and S-Factoring in their individual case.
ConclusionThe dispute over VAT refunds highlights the unclear division of responsibilities between EKD and S-Factoring. While S-Factoring denies responsibility, it points to EKD for final settlement. The ongoing legal proceedings will determine how this complex legal and organizational issue is resolved. However, buyers should act proactively to safeguard their claims.
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