Formalities

Reduced rates of VAT on renovation work on a dwelling: a single mention is sufficient

Publié le 03 mars 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Do you carry out renovation work in a dwelling? To benefit from reduced VAT rates, it is now sufficient to mention on the invoice or quotation that you meet the application conditions.

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Image 1Crédits: Sabrewolf - stock.adobe.com

Replacement of the certificate by an entry on the invoice to benefit from reduced VAT rates on renovation works

Until now, it has been necessary to complete a simplified certificate (Cerfa form n°1301-SD) guaranteeing that the conditions for benefiting from:

  • of the intermediate VAT rate of 10% improvement, conversion, fitting-out or maintenance work;
  • the reduced rate of VAT of 5.5% on energy renovation or improvement works.

Now, in order to simplify the administrative procedures, this certificate is replaced by a single entry on the estimate or invoice for the work carried out.

This statement shall certify that the conditions for the application of the intermediate or reduced rate are fulfilled.

Please note

The contractor must attach a copy of the estimate or invoice to his accounts.

The customer must keep a copy of the quote or invoice until 31 December of 5e year :

  • depending on the completion of the work in the case of improvement, alteration, fitting-out or maintenance work ;
  • safter invoices are issued in the case of energy renovation or improvement works.

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