To lighten the administrative burden on clients and professionals, the Tax Administration has decreed that the certificate normally provided by the customer who wishes to benefit from the reduced VAT on renovation of his home is no longer required when the value of the work does not exceed €300 (including tax).
A reduced rate of VAT is sometimes available in France when renovation work is carried out by a company on residential premises that are over 2 years old. These services benefit from reduced VAT rates (instead of the normal rate of 20%) as follows:
- VAT at the reduced rate of 5.5% if the work concerns energy efficiency improvements;
- The intermediate rate of 10% is reserved for improvements, processing, development and maintenance.