Abstract: The invention consists in application of fluorine doped tin (IV) oxide SnO2:F for making a heating layer on a photovoltaic panel. The invention consists also in a photovoltaic panel characterized in that its front part is covered with a conductive layer of fluorine doped tin (IV) oxide SnO2:F, with the electrodes deposited thereon. The conductive layer becomes a heating layer when conducted to the source of electric current. In a preferred embodiment a transparent polymer film is applied thereon, inseparably and permanently bound with the conductive layer of fluorine doped tin (IV) oxide SnO2:F and the photovoltaic cell.