- Reduced VAT rate applies to installation of doors (including armored), gates, handles, windows, glazing, shutters, blinds, guardrails, and access ramps when incorporated into the building.
- Motorization devices for these systems also benefit from the reduced rate if installed in eligible premises.
- Installation of energy-saving or security window films is eligible for the reduced rate.
- Normal VAT rate applies to furnishing and installation of curtain rods, curtains, and upholstery, as these are not considered part of the building.
- The reduced VAT rate may be 5.5% for energy renovation works or 10% for other renovation works, depending on the operation and materials used.
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"
- Training ‘Holding: Facilitator & VAT’ (Nov 18)
- France Ends VAT Simplification, Requires Direct Registration for Non-EU Importers
- France Approves Digital Services Tax Hike to 15% for Large Tech Platforms
- France Updates VAT-Exempt Goods Lists for Guadeloupe, Martinique, and Réunion Effective March 2025
- France Proposes Raising Digital Services Tax to 15%, Sparking US Retaliation Threats
