Clarification on 10% VAT rate for roof extension works on residential buildings over two years old

• Clarification on the applicable VAT rate for roof extension works on residential buildings over two years old
• The 10% VAT rate applies to improvement, transformation, and maintenance works on roof extensions that do not close off existing surfaces or increase floor area
• Works must not involve major construction work or additional foundations beyond what is necessary for support or walls for pillars

Source: bofip.impots.gouv.fr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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