- France’s reduced VAT rate of 10% applies to improvement, conversion, fitting-out, and maintenance works on residential premises completed more than two years ago.
- The reduced rate does not apply to the portion relating to household furniture or certain listed major equipment.
- It also excludes works that qualify as the production or delivery of immovable property under the VAT rules.
- Works resulting in an increase of more than 10% in floor area are excluded from the 10% rate.
- The reduced rate does not apply where the work includes supplying or installing a boiler that can use fossil fuels, and it does not cover certain other EU VAT Directive categories such as construction and renovation of buildings.
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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