- BOFiP publishes model wording for VAT certification on renovation works under CGI Article 279-0 bis and for energy renovation works under Article 278-0 bis A.
- The certification must state that the work concerns residential premises completed more than two years ago.
- It must also confirm the work will not, over a period of up to two years, result in a new building for VAT purposes or increase existing floor area by more than 10%.
- For reduced-rate energy renovation under Article 278-0 bis A, the statement must additionally confirm the work qualifies as “energy renovation” and be made by the customer (preneur) of the service.
- The BOFiP notes these are illustrative templates only; the exact wording is left to the parties, provided all required elements for the reduced VAT rate are included.
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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