- Works on residential premises completed over two years ago are generally subject to a reduced VAT rate of 10%, unless they qualify for the 5.5% rate for energy renovation.
- The 10% reduced rate applies to improvement, transformation, fitting out, and maintenance works, excluding the supply of household appliances, furniture, and certain major equipment.
- The application of the reduced rate is determined by four criteria: the type of premises, the nature of the operations, specific types of operations, and the application procedures.
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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