Models of fuel cell based combined heat and power systems, used in building energy performance simulation codes, are often based on simple black or grey box models. To model a specific device, input data from experiments are often required for calibration. This paper presents an approach for the theoretical derivation of such data. A generic solid oxide fuel cell (SOFC) system model is described that is specifically developed for the evaluation of building integrated co‐ or polygeneration. First, a detailed computational cell model is developed for a planar SOFC and validated with available numerical and experimental data for intermediate and high temperature SOFCs with internal reforming (IT‐DIR and HT‐DIR). Results of sensitivity analyses on fuel utilisation and air excess ratio are given. Second, the cell model is extended to the stack model, considering stack pressure losses and the radiative heat transfer effect from the stack to the air flow. Third, two system designs based on the IT‐DIR and HT‐DIR SOFCs are modelled. Electric and CHP efficiencies are given for the two systems, as well as performance characteristics, to be used in simulations of building integrated co‐ and polygeneration systems.