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Julien Mawet 65 Posts View posts -
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Tax obligations: As soon as energy is resold, even partially, there are tax implications. Fortunately, small-scale generation is exempt from income tax under certain conditions. Article 35 ter of the CGI exempts income from the sale of photovoltaic electricity if: the installed capacity is ≤ 3 kWp, connected to no more than 2 delivery points, and the activity is not carried out on a commercial basis (
Off-grid systems
Example – 100 kWp ground-mounted solar farm: Let’s imagine a 100 kWp project (around 250 panels) on agricultural land. The operator submits a preliminary declaration to the local council (capacity <3 MW, height <1.80 m, so a preliminary declaration is sufficient) *. As the land is not in a protected area, the council approves the project. In terms of the environment, 100 kWp = ~0.5 ha of ground area: since 2022, no regulatory impact assessment is required as it is ≤ 300 kWp *♣. The developer commissions a soil survey and a solar yield study, then signs a connection agreement with Enedis for a 100 kVA 400 V three-phase substation. Here, 100 kWp is still connected to the local low-voltage grid at 400 V three-phase (Enedis will verify that the local transformer can handle the feed-in). The installation is ground-mounted (fixed structures) and fully fenced. Once work is complete, Consuel inspects and certifies the installation (blue form, generation without storage). Enedis installs a meter and connects the solar farm to the grid. The project developer has opted for a full-sale OA contract at ~€0.10/kWh (100 kWp tariff for building-mounted systems; however, as a ground-mounted project, this may only be eligible for a lower tariff or a tender process – but let us assume it falls into the <500 kWp category under the 2021 decree). For 20 years, the output (~110,000 kWh/year) will be sold, generating an income of around €11,000 per year. The farmer declares this income as business income (BIC) or within their agricultural profit and loss account. They have reclaimed VAT on the significant initial investment. This project required the involvement of a QualiPV-certified installer, qualified for ground-mounted installation and connection. During operation, the producer must carry out maintenance (electrical checks, cleaning, etc.) and remains responsible to Enedis for compliance with connection conditions (feeding into the grid within agreed limits, maintaining active protection systems).