2025 VAT Reforms: Detailed Overview of PLF Measures for Taxpayers and Consumers

• The 2025 fiscal reform includes changes to VAT rates for fossil fuel boilers, electricity and gas subscriptions, and petroleum products in Corsica
• The aim is to encourage decarbonization and align rules with European environmental directives
• Fossil fuel boilers will no longer qualify for reduced VAT rates, maintenance and repair will still be eligible
• Reduced VAT rate for electricity and gas subscriptions will be removed, normal rate of 20% will apply
• Definition of renewable energy for VAT purposes will be expanded to include energy produced at least 50% from renewable sources
• Specific VAT rate for petroleum products in Corsica will be removed, with adjustments to ensure consumer neutrality
• Changes to the guarantee of capacity certificates mechanism will also be implemented.

Source: ayming.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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