- A 10% VAT reduced rate applies to renovation-related services on residential premises completed more than two years ago, including improvement, conversion, fitting-out, and maintenance work, as well as certain supplied equipment.
- The 10% rate does not apply to construction or reconstruction work, cleaning services, landscaping/green-space maintenance, or work involving the supply or installation of a boiler capable of using fossil fuels.
- The reduced rate reflects France’s use of the option under EU VAT rules; some other services mentioned in the VAT directive may instead fall under the 5.5% rate where applicable.
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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