Question to an expert
Will I be taxed if I sell electricity produced from my photovoltaic panels to EDF?
You have no obligation to resell the electricity you produce using your photovoltaic panels. You can consume it and not resell it than the surplus. Conversely, EDF and the local distribution companies must buy back the electricity from you if you have signed a purchase obligation contract or if the installation has been carried out by a qualified RGE professional (“recognized guarantor of environment “).
The purchase tariffs, which vary depending on whether you sell all or part of the electricity produced, are those in force on the day of connection (you will find them updated every quarter on the website of the Energy Regulatory Commission).
To be declared
As an individual, you can benefit from a tax exemption on the income derived from this production if your installation meets three cumulative conditions: the power of each equipment must not exceed 3 kilowatt-peak, the installation must be connected to the public network in two points maximum, and it must not be entered in the balance sheet of a company.
You must still declare the amounts in the 2042 C pro declaration, box 5 NN.
If you are not entitled to the exemption, the resale of electricity is taxable in non-professional industrial and commercial profit (BIC) under the real regime or micro regime, on the basis of your tax rate. Social security contributions will also apply, at 17.2%.
Other taxes may be added, in particular the property tax (depending on the nature of the installation), but you will not be affected by the business property assessment (CFE) if the power of the installations does not exceed 9 kilowatts. Crete.