A photovoltaic device, and a method of fabricating the same are provided. Here, a base portion and an emitter portion are formed on a surface of a semiconductor substrate. An insulation layer is formed on the base portion and the emitter portion. The insulation layer has a plurality of vias to partially expose the base portion and the emitter portion. A first electrode is formed to contact a region of the emitter portion through at least one of the vias, and a second electrode is formed to contact a region of the base portion through at least another one of the vias. Then, a dicing line is set at a bus electrode portion of the second electrode, and the semiconductor substrate is split into at least two photovoltaic devices at the base portion along the dicing line.