Certification Statements for VAT-Reduced Renovation and Energy Works on Dwellings Over Two Years Old

• Certification statements are required for renovation and energy renovation works in residential buildings over two years old, to benefit from reduced VAT rates.
• The works must not result in the creation of a new building or increase the floor area by more than 10%.
• For energy renovation, the works must specifically be of an energy-saving nature.
• Operators managing large housing portfolios must provide an attestation listing the properties and confirming compliance with these conditions.
• These requirements apply to ensure eligibility for reduced VAT rates on qualifying renovation services.

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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