- The reduced VAT rate under CGI article 279-0 bis applies to heating-system and sanitary-installation work, provided the work does not result in the production of a new building.
- For boilers and similar equipment, the reduced rate covers supply and installation of eligible boilers, fuel tanks, gas tanks, and heat pumps, but excludes air-to-air heat pumps.
- For fireplaces, the reduced rate applies to construction, supply, and installation of fireplaces, inserts, closed hearths, roof outlets, and chimney boosters with heat recovery, including related materials and supplies.
- For fixed heating appliances, the reduced rate applies only to fixed equipment such as wood/coal/oil stoves, radiators, and convectors; mobile equipment remains subject to the standard VAT rate.
- Chimney boosters benefit from the reduced rate whether installed at the same time as the fireplace or later.
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.
Latest Posts in "France"
- VAT Reduced Rates for Renovation Work on Residential Premises Over Two Years Old
- VAT Liquidation: Reduced Rate Services – Works on Residential Premises Over Two Years Old
- VAT: Taxpayer Determination for Goods Deliveries and Services Supplies
- France E-Invoicing for Retailers: POS and E-Reporting
- VAT Reduction – Energy Efficiency Improvement Works for Taxable Services
