- The French tax administration strictly enforced the requirement that reduced VAT rates for renovation works depend on proper client attestations dated before invoicing.
- The PRIMISO case confirmed that any attestation dated after the invoice invalidates the reduced VAT rate, regardless of the actual work done.
- This procedural rigidity led lawmakers to abolish the attestation requirement in the 2025 Finance Law.
- As of October 22, 2025, reduced VAT rates now only require a specific mention on the invoice, using official templates published by the tax administration.
Source: easytax.co
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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