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Reduced VAT Rates for Renovation and Energy Improvement Works in Dwellings Over Two Years Old

  • Reduced VAT rates apply to certain services, including renovation and improvement works (excluding construction/reconstruction) on residential premises completed over two years ago.
  • Public consultation on these VAT rules is open from October 22, 2025, to December 1, 2025.
  • Comments must be sent by signed email to the specified address to be considered.
  • The guidance is immediately applicable until potentially revised after the consultation.

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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