- The reduced VAT rate of 10% applies to improvement, transformation, fitting out, and maintenance works (excluding major equipment, construction/reconstruction, cleaning, green space maintenance, and fossil-fuel boiler installation) on residential premises completed over two years ago.
- The 10% rate does not apply to window cleaning, private home cleaning, or solar panel installation; a 5.5% rate may apply to solar panels.
- Transitional rules allow the 10% rate for photovoltaic panel installations with a signed quote and deposit or financing offer before January 1, 2026, even if work is completed later.
- The definition of “works” includes labor, raw materials, supplies, and equipment under certain conditions.
- Public consultation on these comments is open from October 22 to December 1, 2025; only signed contributions will be considered.
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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