- Reduced VAT rates of 10% and 5.5% apply to qualifying works in residential premises completed more than two years ago, regardless of whether the customer is an individual or a legal entity, as long as the services meet the eligibility conditions.
- Eligible customers can include owner-occupiers, landlords, condominium associations, tenants, usufructuaries, gratuitous occupants, SCI companies and their occupants, property dealers, insurers reimbursing repair works after a loss, and real estate agencies arranging works for rental properties.
- For insurer-paid works, the insured must provide the insurer with a copy of the estimate or invoice on which the required information for reduced-rate treatment has been certified.
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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