Budget 2025: Changes to VAT Rates for Energy Supplies

• The definition of renewable energies that qualify for the 5.5% reduced VAT rate on heat supplies used mainly in heating networks now follows article L. 211-2 of the Energy Code.
• The supply and installation of fossil fuel boilers no longer qualify for the reduced VAT rates of 5.5% or 10%.

Source

• gouv.fr
• PwC

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