Individual investors can count on a preferential VAT rate of 8% for photovoltaic panels. In accordance with the existing regulations, a reduced VAT rate of 8% applies to facilities covered by the social housing program, i.e. for houses with a usable area of ​​no more than 300 m2 and apartments with a usable area of ​​up to 150 m2. However, the installed installation must be used for the household’s own needs. These installations  can  be installed on the roof of the house, on a plot of land belonging to the property or on another facility (e.g. a detached garage) that is part of the house or residential facility. If  the usable area of ​​a residential building exceeds 300 m2 and the installation is mounted on the roof of the building  , it is possible to partially apply the preferential VAT rate of 8%. In this case  , the tax base  should be divided proportionally according to what part of the building falls within the 8% VAT usable area specified in the Act and what part exceeds it and must be settled in accordance with 23% VAT. A fixed VAT rate (23%) applies to all photovoltaic installations used for business purposes. Therefore, entrepreneurs who install  PV installations  on the buildings of factories, companies, hotels, guesthouses, etc. pay 23% VAT on the photovoltaic installation. The regulation also applies to farmers who install photovoltaic panels for their business purposes and public buildings.