Use case resort-hybrid-20kw · Equipment: Sungrow SH20T three-phase hybrid inverter + CATL LFP battery family · Destination: Italy · Horizon: 25 yr · Discount rate: 8.00% · Evidence date: 2026-09-21 · Limitation: EU duty % and Italian VAT rate are not yet confirmed — pending lookup against EU TARIC and Agenzia delle Entrate; the duty/VAT cells in this scenario are placeholders to be replaced when the audit model is rerun with confirmed rates.
Verdict — Buy (conditional). For an Italian resort installing a 25 kWp PV array + 30 kWh CATL LFP battery + Sungrow SH20T 20 kW hybrid inverter, the computed 25-year TCO scenario is NPV-positive at +18,657.29 EUR with IRR 13.03%, simple payback 7.14 yr, discounted payback 12.30 yr, and LCOE 0.1676 EUR/kWh, so the project clears an 8% hurdle on a discount basis and the simple-payback recovery period is inside a typical hospitality asset life. Conditional on: (a) EU duty % and Italian IVA confirmed against EU TARIC and Agenzia delle Entrate (currently pending — lookup); (b) DSC / CEI 0-21 acceptance from the local DSO; (c) compliance with UN 38.3 for LFP cell transport (UN Manual of Tests and Criteria, section 38.3).
Decision table (scenario model outputs, EUR unless noted):
| Metric | Value |
|---|---|
| Decision | Buy — conditional on duty/VAT/DSO confirmation |
| NPV | +18,657.29 |
| IRR | 13.03% |
| Simple payback | 7.14 yr |
| Discounted payback | 12.30 yr |
| LCOE | 0.1676 EUR/kWh |
| Year-0 CAPEX | 39,278.00 |
| Total undiscounted cost (25 yr) | 74,434.09 |
| PV of costs (25 yr) | 53,680.97 |
| Total undiscounted benefit (25 yr) | 175,915.13 |
| PV of benefits (25 yr) | 72,338.26 |
| HS code | 8504.40 (EU duty % pending — lookup) |
| Italian VAT | rate pending — lookup (Agenzia delle Entrate) |
| Metric | Value |
|---|---|
| Currency | EUR |
| Horizon (years) | 25 |
| Discount rate | 8.00 % |
| Total undiscounted cost (EUR) | 74,434.09 |
| Total discounted cost / PV of costs (EUR) | 53,680.97 |
| Total undiscounted benefit (EUR) | 175,915.13 |
| Total discounted benefit (EUR) | 72,338.26 |
| NPV (EUR) | 18,657.29 |
| IRR | 0.1303 |
| Simple payback (year) | 7.14 |
| Discounted payback (year) | 12.30 |
| LCOE (EUR/kWh) | 0.1676 |
| Year | Cost (EUR) | Benefit (EUR) | Net (EUR) | Discount factor | Discounted net (EUR) | Energy (kWh) |
|---|---|---|---|---|---|---|
| 0 | 39,278.00 | 0.0000 | -39,278.00 | 1.00 | -39,278.00 | 0.0000 |
| 1 | 870.00 | 6,234.38 | 5,364.38 | 0.9259 | 4,967.01 | 31,250.00 |
| 2 | 887.40 | 6,296.25 | 5,408.85 | 0.8573 | 4,637.22 | 31,093.75 |
| 3 | 905.15 | 6,358.74 | 5,453.59 | 0.7938 | 4,329.24 | 30,938.28 |
| 4 | 923.25 | 6,421.85 | 5,498.60 | 0.7350 | 4,041.64 | 30,783.59 |
| 5 | 941.72 | 6,485.59 | 5,543.87 | 0.6806 | 3,773.07 | 30,629.67 |
| 6 | 960.55 | 6,549.96 | 5,589.41 | 0.6302 | 3,522.28 | 30,476.52 |
| 7 | 979.76 | 6,614.97 | 5,635.21 | 0.5835 | 3,288.09 | 30,324.14 |
| 8 | 999.36 | 6,680.62 | 5,681.26 | 0.5403 | 3,069.41 | 30,172.52 |
| 9 | 1,019.34 | 6,746.93 | 5,727.58 | 0.5002 | 2,865.22 | 30,021.66 |
| 10 | 8,329.46 | 6,813.89 | -1,515.57 | 0.4632 | -702.00 | 29,871.55 |
| 11 | 1,060.53 | 6,881.52 | 5,820.99 | 0.4289 | 2,496.52 | 29,722.19 |
| 12 | 1,081.74 | 6,949.82 | 5,868.08 | 0.3971 | 2,330.30 | 29,573.58 |
| 13 | 1,103.37 | 7,018.79 | 5,915.42 | 0.3677 | 2,175.09 | 29,425.71 |
| 14 | 1,125.44 | 7,088.45 | 5,963.02 | 0.3405 | 2,030.17 | 29,278.58 |
| 15 | 1,147.95 | 7,158.81 | 6,010.86 | 0.3152 | 1,894.87 | 29,132.19 |
| 16 | 1,170.91 | 7,229.86 | 6,058.95 | 0.2919 | 1,768.55 | 28,986.53 |
| 17 | 1,194.32 | 7,301.61 | 6,107.29 | 0.2703 | 1,650.61 | 28,841.60 |
| 18 | 1,218.21 | 7,374.08 | 6,155.87 | 0.2502 | 1,540.50 | 28,697.39 |
| 19 | 1,242.57 | 7,447.27 | 6,204.70 | 0.2317 | 1,437.70 | 28,553.90 |
| 20 | 1,267.43 | 7,521.18 | 6,253.76 | 0.2145 | 1,341.73 | 28,411.13 |
| 21 | 1,292.77 | 7,595.83 | 6,303.06 | 0.1987 | 1,252.14 | 28,269.08 |
| 22 | 1,318.63 | 7,671.22 | 6,352.59 | 0.1839 | 1,168.50 | 28,127.73 |
| 23 | 1,345.00 | 7,747.36 | 6,402.36 | 0.1703 | 1,090.42 | 27,987.09 |
| 24 | 1,371.90 | 7,824.25 | 6,452.35 | 0.1577 | 1,017.53 | 27,847.16 |
| 25 | 1,399.34 | 7,901.91 | 6,502.57 | 0.1460 | 949.49 | 27,707.92 |
| Line item | Equipment / authority | Unit | Value | Notes |
|---|---|---|---|---|
| Hybrid inverter (1×) | Sungrow SH20T — three-phase 20 kW hybrid | EUR / unit | included in CAPEX | Sungrow SH20T residential / C&I hybrid inverter (link in §6). |
| LFP battery (≈30 kWh usable) | CATL LFP cell family (assembled into a 30 kWh rack by the inverter OEM) | EUR / kWh | included in CAPEX | Cell datasheet (link in §6); final assembled battery model confirmed in RFQ response. |
| PV modules (≈25 kWp) | LONGi / Trina / Jinko mono PERC/TOPCon tier-1 (model confirmed in RFQ) | EUR / Wp | included in CAPEX | Optional; required for productive output. |
| Ocean freight (Shanghai/Ningbo → Genoa) | LCL shared container | EUR / shipment | included in CAPEX | See §6 freight source. |
| EU import duty (HS 8504.40) | EU TARIC — European Commission | % CIF | rate pending — lookup | Verify against the TARIC measure page before quoting. |
| Italian VAT (IVA) | Agenzia delle Entrate | % | rate pending — lookup | Standard rate applies unless specific exemption. |
| Customs broker + inland haulage + installation + commissioning | Italian broker + carrier + installer | EUR | included in CAPEX | Broker fee range 120–220 EUR; inland haulage 250–600 EUR; install 3,500–6,500 EUR (see §6 sources). |
| Year-0 CAPEX (total) | — | EUR | 39,278.00 | From the computed cash-flow table. |
pending — lookup. A confirmed RFQ replaces these cells with computed values.| Line item | Frequency | EUR / year | Source |
|---|---|---|---|
| Preventive maintenance (visual, firmware, ventilation) | 1× / year | 180 – 280 | Sungrow O&M guideline (datasheet) — see §6 |
| Remote monitoring subscription (if OEM-charged) | Annual | 0 – 90 | Sungrow iSolarCloud service terms |
| Spare parts reserve (fans, contactors, fuses) | Annual accrual | 60 – 120 | Sungrow SH20T datasheet — serviceable parts list |
| Inverter replacement reserve (end-of-warranty) | Annual accrual | 250 – 400 | Sungrow SH20T warranty statement — see §6 |
| Battery augmentation reserve (cycle ageing, 10-yr step) | One-off in year 10 | reflected in yr-10 cost 8,329.46 | CATL LFP cycle-life datasheet — see §6 |
Status: certificates, notified body numbers and edition years for this specific Sungrow SH20T lot are not yet confirmed — pending OEM selection. The list below names the standards a Sungrow SH20T residential / C&I hybrid inverter is typically designed against; final certificate numbers, issuing notified bodies and edition years are supplied on the datasheet PDF attached to each RFQ response.
HS national line: 8504.40 — Static converters (EU Combined Nomenclature)Program: EU Common Customs Tariff → Italian customs application (Agenzia delle Dogane e dei Monopoli)As-of: 2026-09-21EU duty rate: pending — lookup (EU TARIC)Italian VAT rate: pending — lookup (Agenzia delle Entrate)
| Component | Authority / Portal | Rate | Status |
|---|---|---|---|
| EU import duty (TARIC, HS 8504.40) | EU TARIC — European Commission | pending — lookup | Verify on the day of import. |
| Italian VAT (IVA) | Agenzia delle Entrate | pending — lookup | Standard rate applies unless specific exemption. |
| Customs broker fee | Italian broker | 120 – 220 EUR / shipment | Indicative; confirm per shipment. |
| Inland haulage (port → resort) | Italian carrier | 250 – 600 EUR | Depends on resort region (Dolomites vs. Sicily). |
| Statistical value declaration | Agenzia delle Dogane e dei Monopoli | — | Required above statistical threshold. |
pending — lookup. Confirm via the named official portals before quoting to a buyer.For the modelled scenario, total undiscounted landed cost over 25 years is 74,434.09 EUR (PV of costs 53,680.97 EUR at 8% discount). The year-0 CAPEX line is 39,278 EUR including equipment, freight, EU duty under HS 8504.40, Italian IVA, broker and inland haulage, and installation. EU duty % and Italian VAT rate are pending — lookup against EU TARIC and Agenzia delle Entrate before quoting.
The relevant framework is CE marking + EN 50549-1/-2 + CEI 0-21 (low-voltage Italian grid connection), IEC 62109-1/-2 (inverter safety), Regulation (EU) 2023/1542 (EU Battery Regulation), and UN 38.3 for LFP cell transport (UN Manual of Tests and Criteria, section 38.3). Notified body / certificate numbers for a specific SH20T lot are not yet confirmed — pending OEM selection. Confirm exact requirements with the local DSO and fire authority before procurement.
For 25 kWp PV + 30 kWh LFP, SCR 65%, grid price 0.28 EUR/kWh (yr 1), discount rate 8%, horizon 25 yr, the scenario model returns simple payback 7.14 yr, discounted payback 12.30 yr, NPV +18,657.29 EUR, IRR 13.03%, LCOE 0.1676 EUR/kWh. Final payback depends on actual SCR, occupancy, load profile and incentive eligibility (SSPCE / SSP / Ritiro Dedicato).
Static converters / hybrid inverters are commonly classified under HS 8504.40 in the EU Combined Nomenclature. The exact EU duty rate must be confirmed against the TARIC measure page (HS 8504.40 measures, EU TARIC consultation) and any national Italian measures; ruling can vary by configuration and battery integration.
Sungrow states a 5-year standard warranty on the SH20T residential / C&I hybrid inverter, extendable to 10 years (region-dependent) — see the Sungrow SH20T datasheet. LFP module warranty is set by the cell OEM (CATL family) and the pack assembler; confirm the exact warranty statement from the OEM datasheet before purchase.
LFP cells / modules are Class 9 UN 3480 (cells) / UN 3481 (modules) dangerous goods and require UN 38.3 test summary, MSDS, and a dangerous-goods-certified freight forwarder. Co-shipment with the inverter in the same container is carrier-dependent and governed by IMDG (sea) or IATA DG (air); confirm with your forwarder before booking.