Good news for french construction professionals and their clients! Since March, 3rd 2025, the Finance Law has eased the formalities required to apply the intermediate VAT rate of 10% to work on older homes.
A certificate replaced by a simple mention on the invoice
Prior to this reform, in order to benefit from the reduced rate, clients had to provide a specific certificate, based on a template issued by the tax authorities. This document served as proof that the work was being carried out on a residential property completed more than two years ago, a key condition for eligibility.
With the reform introduced by the 2025 Finance Law, this requirement is eliminated. From now on, a simple mention on the service provider’s invoice will be sufficient. This mention must specify:
The nature of the work carried out
That the property is used as a residence
That it was completed more than two years ago
A beneficial simplification for all
This change represents a time-saving and more flexible approach for everyone involved:
For homeowners:
No more need to fill out and store a special certificate.
For tax authorities:
A more streamlined and easier-to-monitor process.
For contractors
Fewer administrative burdens and a lower risk of errors.
For more information, please contact us today!