Applicable VAT Rates for Opening and Closing Systems in Residential Buildings: Doors, Windows, and More

• Reduced VAT rate applies to installation of doors (including armored), gates, handles, windows, glazing, shutters, blinds, guardrails, and access ramps when incorporated into the building.
• Motorization devices for these systems also benefit from the reduced rate if installed in eligible premises.
• Installation of energy-saving or security window films is eligible for the reduced rate.
• Normal VAT rate applies to furnishing and installation of curtain rods, curtains, and upholstery, as these are not considered part of the building.
• The reduced VAT rate may be 5.5% for energy renovation works or 10% for other renovation works, depending on the operation and materials used.

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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