Solar PV C&I Model

Description
If you develop, finance or advise on commercial and industrial solar PV projects, you know the problem: the financial logic is fundamentally different from utility-scale. The revenue is not a PPA or a FiT — it is a bill saving. The incentive is not a grant — it is a tax shield from depreciation, and it works differently in every country. CAPEX per kWp is lower but so are the tariffs. Self-consumption is high but varies by site. No standard utility-scale model handles this correctly.

This model does.

Open it, select your country and scenario, enter the plant size in kWp, the company's annual consumption and the expected self-consumption rate — and every output updates automatically. Simple payback, Project IRR, NPV, annual bill saving, export revenue, tax shield year by year. A full 25-year equity cash flow with panel degradation, O&M escalation and the correct depreciation mechanics for your market. Ready to present to a CFO, a board or a financing partner.


What makes it different from a generic C&I spreadsheet
The tax incentive engine is the core differentiator. Each of the 8 countries has a completely different corporate tax treatment of solar PV investment, and the model handles each one correctly. Italy's Iperammortamento 2026 applies a surcharge of up to +220% on the depreciable cost base for HJT EU modules, with the tax saving calculated on the enhanced base at IRES 24%. The UK's Annual Investment Allowance gives a 100% deduction in year zero up to £1M, with a 50% First Year Allowance on the surplus, directly reducing net CAPEX in Anno 0. Germany's Investitionsbooster allows 30% degressive AfA per year on assets acquired between July 2025 and December 2027, with zero VAT on hardware and installation. The USA stacks ITC Section 48E at 30% upfront with 100% Bonus Depreciation under the OBBB Act 2025 on 85% of the depreciable base, producing a combined net cost reduction of approximately 55-60%. France uses coefficients dégressifs of 1.75-2.0x the straight-line rate. Australia handles the split between STC rebate for sub-100kW plants and LGC certificates at approximately €35/MWh for larger installations, alongside Instant Asset Write-Off. Nordic markets apply 20% degressive amortisation on the declining balance under Skatteverket rules.

All of this is pre-loaded and pre-calibrated. You do not need to build the tax logic — you need to enter your project data and read the result.

The revenue model reflects how C&I projects actually earn money. Bill saving on self-consumed energy uses country-specific C&I industrial tariffs, not retail household rates. Export revenue uses separate export tariffs by country and scenario. Self-consumption rates default to country benchmarks — 65-75% for industrial use — but can be overridden for site-specific analysis. Panel degradation at 0.45% per year and O&M escalation at 2.5% per year are applied across the 25-year horizon.

The optional BESS module evaluates co-located battery storage with a single toggle. BESS CAPEX, O&M, round-trip efficiency, cycles and degradation are loaded automatically by country and scenario from a dedicated table calibrated at industrial-grade sizing, and the additional bill saving from increased self-consumption is calculated separately.


Who this is for
Industrial and commercial developers evaluating rooftop or ground-mounted PV for corporate clients. Financial advisors and ESCo teams preparing business cases for C&I customers. CFOs and energy managers assessing the financial case for self-generation. M&A teams running quick-turn valuations on C&I solar assets where the tax treatment is a material component of the return.


Workbook: README · CONTROL_PANEL · INCENTIVE_CONFIG · TAX_ENGINE · PV_INPUTS · BESS_INPUTS · FINANCIAL_MODEL · DASHBOARD.


For custom versions, country extensions or specific requests, contact us at [email protected]