AIKO has confirmed that its photovoltaic modules qualify for the reduced 5.5% Value Added Tax (VAT) rate in France under the country’s newly enforced PPE2 V2 certification, making the company a key enabler for French residential installations seeking the preferential tax rate.
Under French rules, residential PV systems face a standard VAT rate of 20%, the reduced 5.5% rate applying only to systems up to 9 kWp that meet all PPE2 V2 criteria, with the AlKO-A-MCE60Db and AIKO-A-MCE54Db modules now listed on the official Certisolis registry of products eligible for the reduced tax.
The PPE2 V2 (Product Environmental Footprint 2, Version 2) certification is a demanding French environmental standard introduced in September 2025. To qualify for the 5.5% VAT rate, a PV module must simultaneously meet the following three criteria:
- Carbon footprint: Maximum 530 kg CO₂ equivalent per kWc, calculated under PPE2 V2 methodology – the most difficult requirement to achieve
- Material limits: Silver < 14 mg/W, lead < 0.1%, cadmium < 0.01%
- Full traceability: Production site, silicon origin and manufacturing chain documented and auditable, with a 12-month certificate
The carbon threshold of 530 kg CO₂eq/kWc is exceptionally difficult to meet, forcing a manufacturer to decarbonize its entire supply chain, from polysilicon to finished module, with very few products on the market currently capable of achieving this.
AIKO’s ability to satisfy the stated criteria demonstrates its commitment to sustainable, low-carbon manufacturing. For the French residential market, this means premium, high-efficiency solar is now accessible at a significantly lower effective cost – without compromising on performance.