Which rate of VAT applies to my building work?
To request VAT at a reduced rate, you must contact the firm carrying out the work and provide it with an attestation on a sheet of paper or via the CERFA 1301-SD form that you can download from the following link:
You can benefit from VAT at a reduced rate if you use the services of a general contractor and it subcontracts some of the work to another company.
This is the case, even if the subcontractor applies the normal rate for what it invoices to the client company.
There are different reduced rates of VAT:
- VAT of 5.5%
• Installation of a heating system or a high-energy performance hot water production system
• Installation of a heating control system
• Insulation work: roof, outside walls, windows, floor
• Installation of an energy production system using a renewable energy source or heat pumps (other than air/air)
• Installation of an ecological boiler, a heat pump or an energy production system using renewable energy (except photovoltaic)
• Carrying out energy performance surveys
5.5% VAT may apply also to work which results from the work listed above, provided this work is invoiced within 3 months. e.g. the installation of a double-glazed window may result in damage to your property.
In this case, 5.5% VAT applies to the repair work on your property.
The scale of such work must not result in an increase in the surface area of more than 10% and must meet certain energy performance levels, which are identical to the minimum performance criteria laid down for the Tax Credit for the Energy Transition.
- 10% VAT for improvement work
•A residential property over 2 years old and its dependencies
•Atypical residential premises (lightweight housing units and prefabricated structures)
•Mixed-use premises provided that 50% of their surface area is assigned to living space
To qualify for this, the work must be carried out by professionals and be improvement, transformation, fitting-out or maintenance work.
However, some building work never qualifies for reduced rate VAT. In this case, the VAT rate will be 20%
This is for the following work:
• Work increasing the surface area of the floor (elevation, reconstruction following a demolition, extension, etc.) by more than 10%
• Certain work carried out on the heating system, namely: boiler, heating oil tank, gas tank and heat pump
• Work carried out on a lift, a hammam cabin, a sauna or an air-conditioning system.