- The reduced VAT rate of 5.5 percent applies to subscriptions for heat energy delivered through networks, regardless of energy sources used for production.
- It also applies to heat energy supply produced at least 50 percent from renewable sources as defined by the energy code.
- The law of February 14, 2025, removed the reduced VAT rate for electricity and gas subscriptions.
- This change applies to subscriptions starting from August 1, 2025.
- For details on the implementation of this change, refer to BOI-RES-TVA-000209.
- The reduced VAT rate for heat supply is an exception to general VAT rate rules.
- A portion of the price may be subject to a different rate if it is a fixed subscription fee for heat energy delivery.
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.
