SMA - Sunny Home Manager 2.0 - HM-20 - Eligible for 5.5% VAT

What are the regulatory requirements for charging 5.5% VAT on a construction site using SMA - Sunny Home Manager 2.0 - HM-20? The decree of September 8, 2025 (Official Journal of September 9, 2025, applicable since October 1, 2025) sets out two cumulative conditions — if one is not met, the 5.5% rate does not apply:

• Le module doit répondre aux critères environnementaux : bilan carbone < 530 kgCO₂eq/kWc, teneur en argent < 14 mg/W, plomb < 0,1%, cadmium < 0,01%. Le BISOL BBO 510 satisfait ces seuils via sa certification RG4.

• The installation must include an energy management system (EMS) that measures production and consumption in real time and manages usage to maximize self-consumption. This is an often overlooked requirement: without an EMS, the 5.5% VAT rate does not apply, even with a certified module.

On the administrative level: the quote The invoice must explicitly identify the 5.5% VAT and the module reference. Keep the supporting documents in the project file for any tax audit.