VAT at 10% on Renovation Work

The French 2025 Finance Law simplifies procedures

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!