- 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.
