5.5 % or 10 % VAT on building work — the statement that replaces attestation 1301
Renovation work carried out in an older dwelling benefits from reduced VAT rates under certain conditions: 10 % for improvement, conversion, fitting-out or maintenance work, 5.5 % for energy renovation or improvement work, and 2.1 % in Guadeloupe, Martinique and Réunion. WHAT HAS CHANGED: until now, a simplified attestation — form cerfa no. 1301-SD — had to be completed to guarantee that the conditions were met. That attestation is now REPLACED by a simple STATEMENT on the quotation or the invoice for the work done, certifying that the conditions for the intermediate or reduced rate are met (Act no. 2025-127 of 14 February 2025, the 2025 Finance Act, article 41). The contractor attaches a copy of the quotation or invoice to its accounts; the client keeps a copy until 31 December of the 5th year. And it is indeed the CLIENT who certifies: if they certify wrongly, they may be required to contribute to the repayment of the missing additional tax.
Up to date for 2026 — verified on September 12, 2026Official procedure, no printed formGuide: about 20 min
Deadlines
- More than 2 years — the age of the premises
- The premises must have been completed more than 2 years ago and be used, or intended to be used, for residential purposes.
- 1 March 2025 — fossil-fuel boilers leave the reduced rate
- Since that date, the supply and installation of a boiler running on a fossil fuel — notably oil or gas, including high-efficiency boilers using such a fuel — are subject to 20 % in mainland France, 20 % in Corsica (or 10 % for building work), and 8.5 % in Guadeloupe, Martinique and Réunion.
- 31 December of the 5th year — retention by the client
- The client keeps their copy of the quotation or invoice until 31 December of the 5th year following COMPLETION of the work for improvement, conversion, fitting-out or maintenance work, and until 31 December of the 5th year following the ISSUE OF THE INVOICES for energy renovation or improvement work.
Documents to prepare
- Completion date of the premises, which must be more than 2 years ago
- Evidence that the premises or their outbuilding are used for residential purposes
- Quotation or invoice bearing the statement by which the CLIENT certifies that the conditions for the reduced rate are met
- Breakdown of the job by rate: 10 % (improvement, conversion, fitting-out, maintenance), 5.5 % (energy renovation or improvement), 20 % (excluded cases)
- The part corresponding to household appliances, furniture and major equipment, to be taken out of the reduced rate
- For an energy service: evidence of compliance with the technical requirements of the French tax code
- For solar panels: capacity (≤ 9 kW), consumption at the place of production, installer's certification
- Two copies of the document: one for the firm's accounts, one for the client
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- Building firms invoicing renovation work in a dwelling completed more than 2 years ago and used for residential purposes
- Private clients, who must certify on the quotation or invoice that the conditions for the reduced rate are met — and who bear the responsibility for it
- Eligible premises: detached houses, flats in a block, light dwellings and barges fitted out for habitation and moored at a fixed point where they are liable to residence tax, usual outbuildings (cellar, attic, garage, loggia, terrace, courtyard), collective accommodation establishments for individuals, and tied accommodation
- Social rented housing, whose renovation work may also benefit from a reduced rate
- AT THE STANDARD 20 % RATE: work on premises not used for residential purposes — offices, agricultural buildings —, raising or renewal work on buildings completed less than 5 years ago, work increasing floor area by more than 10 %, landscaping and garden maintenance, and demolition work not arising from work benefiting from a reduced rate
- ALSO AT THE STANDARD RATE: equipment bought directly by a private individual to be installed by a firm — only the installation service may benefit from a reduced rate
Worked example
Example: one house, three rates on the same job, and the statement that justifies them
A tradesman works on a detached house completed in 1998 and used as a dwelling: the condition of being more than 2 years old is met. The job has three parts, and they do not fall under the same rate. Thermal insulation of opaque walls and the fitting of insulating shutters are energy renovation services: 5.5 %, provided they are carried out in residential premises completed at least 2 years ago and comply with the technical requirements of the French tax code. Rebuilding the fence and fitting a gate are fitting-out work: 10 %. Finally, the client has had a conservatory installed which increases the floor area by 14 %: above 10 %, that work is at the standard 20 % rate. The tradesman shows the three rates separately on the quotation. He no longer has an attestation cerfa no. 1301-SD to have signed: since the 2025 Finance Act, a simple statement on the quotation or invoice is enough, by which the CLIENT certifies that the conditions for the rates are met — for instance that the renovated premises are used as a dwelling. The tradesman attaches a copy of the quotation to his accounts; the client keeps theirs until 31 December of the 5th year following completion of the work for the 10 % part, and until 31 December of the 5th year following the issue of the invoices for the 5.5 % energy part. One last point the client had missed: he had bought the stove he wanted fitted himself. Equipment bought directly by a private individual remains at the standard 20 % rate; only the installation service may benefit from a reduced rate.
How to fill it in, step by step
- Check the premises: they must have been completed more than 2 years ago and be used — or intended to be used — for residential purposes. Usual outbuildings such as a cellar, attic, garage, loggia, terrace or courtyard are included.
- Rule out the standard-rate cases: premises not used for residential purposes (offices, agricultural buildings), raising or renewal of buildings completed less than 5 years ago, work increasing floor area by more than 10 %, landscaping and garden maintenance, demolition not arising from reduced-rate work.
- Classify each service: improvement, conversion, fitting-out or maintenance — 10 % in mainland France, 2.1 % in Guadeloupe, Martinique and Réunion; energy renovation or improvement — 5.5 % in mainland France, 2.1 % in those three territories.
- For an energy renovation service, check BOTH conditions: it must be carried out in residential premises completed at least 2 years ago — or intended to be residential after the work — and comply with the technical requirements of the French tax code.
- For solar panels, check the FOUR conditions of the reduced rate: a capacity of 9 kilowatts or less, a service carried out for a dwelling, electricity produced consumed at the place of production, and an installer holding a professional certification or qualification matching the type of installation, the equipment also having to meet the technical characteristics set out in the French tax code.
- Exclude from the reduced rate the part corresponding to the supply of household appliances or furniture, or to the acquisition of major equipment supplied when replacing a heating system or a lift, and likewise for the installation of sanitary fittings or an air-conditioning system.
- Apply 20 % to the supply and installation of a boiler running on a fossil fuel since 1 March 2025 — 20 % in Corsica, or 10 % for building work, and 8.5 % in Guadeloupe, Martinique and Réunion.
- Have the CLIENT put on the quotation or invoice the statement certifying that the services carried out meet the conditions for the reduced rate — for instance that the renovated premises are used as a dwelling. Attestation cerfa no. 1301-SD is no longer required.
- Draw up the documents in 2 copies: one is given to the firm, which adds it to its accounts; the other is kept by the client.
- Tell the client the retention period that applies to them: until 31 December of the 5th year following completion of the work for improvement, conversion, fitting-out or maintenance work; until 31 December of the 5th year following the issue of the invoices for energy renovation or improvement work.
- Warn them of their responsibility: where the rate applied is wrong through the client's fault, they may be required to contribute to the repayment of the missing additional tax.
The form, line by line
- Statement on the quotation or invoice
- It replaces attestation cerfa no. 1301-SD since the 2025 Finance Act. It must certify that the conditions for the intermediate or reduced rate are met — for instance that the renovated premises are used as a dwelling.
- Who certifies
- The CLIENT, not the firm. That is why they may be required to contribute to the repayment of the additional tax where the error is their fault.
- Premises completed more than 2 years ago
- An eligibility condition for the premises, distinct from the condition specific to energy renovation services, which requires residential premises completed at least 2 years ago or intended to be residential after the work.
- 10 % rate
- Improvement, conversion, fitting-out or maintenance work, in mainland France. 2.1 % in Guadeloupe, Martinique and Réunion.
- 5.5 % rate
- Energy renovation or improvement work, in mainland France. 2.1 % in Guadeloupe, Martinique and Réunion.
- Part not subject to the reduced rate
- The supply of household appliances or furniture, or the acquisition of major equipment supplied when replacing a heating system or a lift; the same applies to the installation of sanitary fittings or an air-conditioning system.
- Two copies
- One is given to the firm, which adds it to its accounts; the other is kept by the client until 31 December of the 5th year.
Good to know
- The simplified attestation cerfa no. 1301-SD is no longer required: since Act no. 2025-127 of 14 February 2025, the 2025 Finance Act, article 41, it is replaced by a simple statement on the quotation or invoice.
- The starting point of the 5-year retention period IS NOT the same depending on the nature of the work: completion of the work for improvement, conversion, fitting-out and maintenance; issue of the invoices for energy renovation or improvement.
- Since 1 March 2025, boilers running on a fossil fuel — oil or gas, including high-efficiency ones — leave the reduced rate and move to 20 % in mainland France.
- Emergency work on a collective boiler or a lift falls under the 10 % rate, provided it does NOT result in the replacement of the equipment, and therefore in the supply of new equipment.
- Roof overhangs — pergolas, canopies, awnings — covering areas adjoining the existing building fall under the reduced rate, provided they do not increase the floor area and do not involve structural work.
- Solar panels with a capacity of 9 kilowatts or less benefit from the reduced rate, subject to four cumulative conditions including consumption of the electricity produced at the place of production and certification of the installer.
- Equipment bought directly by a private individual to be installed by a firm remains at the standard 20 % rate: only the installation service may benefit from a reduced rate.
- Barges fitted out for habitation and moored at a fixed point qualify for the reduced rate where they are liable to residence tax, as do mobile homes.
- In Guadeloupe, Martinique and Réunion, the rate applicable to both categories of work is 2.1 %.
Common mistakes
- Having an attestation cerfa no. 1301-SD signed: it is replaced by a statement on the quotation or invoice.
- Putting the statement in the firm's name: it is the CLIENT who certifies that the conditions for the reduced rate are met.
- Counting the 5-year retention period from the same date for all work: completion of the work in one case, issue of the invoices in the other.
- Applying 10 % to raising or renewal work on a building completed less than 5 years ago.
- Applying a reduced rate to work that increases the floor area by more than 10 %.
- Applying a reduced rate to landscaping or garden maintenance, or to demolition work not arising from reduced-rate work.
- Applying a reduced rate to office premises or an agricultural building: the premises must be used for residential purposes.
- Applying a reduced rate to the supply of equipment bought directly by the client: only the installation may benefit from it.
- Including in the reduced rate the supply of household appliances or furniture, or the acquisition of major equipment when replacing a heating system, a lift, sanitary fittings or air conditioning.
- Still applying 10 % to the supply and installation of an oil or gas boiler: since 1 March 2025 the rate is 20 % in mainland France.
- Invoicing an emergency intervention on a collective boiler at the reduced rate where it results in the replacement of the equipment.
- Applying 5.5 % to solar panels above 9 kilowatts, or installed by a professional without the certification or qualification matching the type of installation.
Frequently asked questions
Does a reduced-VAT attestation still have to be signed?
No. Until now, a simplified attestation, form cerfa no. 1301-SD, had to be completed to guarantee that the conditions were met. That attestation is now replaced by a simple statement on the quotation or invoice for the work done, certifying that the conditions for the intermediate or reduced rate are met.
Which rates apply, and to what?
10 % in mainland France for improvement, conversion, fitting-out or maintenance work; 5.5 % in mainland France for energy renovation or improvement work; 2.1 % in Guadeloupe, Martinique and Réunion in both cases. Renovation work on social rented housing may also benefit from a reduced rate.
Which premises qualify for the reduced rate?
The premises must have been completed more than 2 years ago and be intended to be used, or be used, for residential purposes: detached houses, flats in a block, light dwellings and barges fitted out for habitation and moored at a fixed point where they are liable to residence tax, usual outbuildings of residential premises (cellar, attic, garage, loggia, terrace, courtyard), collective accommodation establishments for individuals, and tied accommodation.
Who keeps the documents, and for how long?
The documents are drawn up in 2 copies. One is given to the firm, which adds it to its accounts. The other is kept by the client until 31 December of the 5th year following completion of the work for improvement, conversion, fitting-out or maintenance work, and until 31 December of the 5th year following the issue of the invoices for energy renovation or improvement work.
What is the client's exposure if they certify wrongly?
Where the rate applied is wrong through the client's fault, they may be required to contribute to the repayment of the missing additional tax. That is the case, for instance, where they certified on the quotation or invoice that the conditions for the reduced rate were met when they were not.
Which work stays at the standard 20 % rate?
Work on premises not used for residential purposes, such as offices or agricultural buildings; raising or renewal work on buildings completed less than 5 years ago; work increasing the floor area of existing premises by more than 10 %; landscaping and garden maintenance; and demolition work not arising from renovation work benefiting from a reduced rate. To that is added equipment bought directly by a private individual to be installed by a firm, only the installation service being able to benefit from a reduced rate.
What about boilers?
Since 1 March 2025, the supply and installation of a boiler running on a fossil fuel — notably oil or gas, including high-efficiency boilers using such a fuel — are subject to 20 % in mainland France, 20 % in Corsica (or 10 % for building work), and 8.5 % in Guadeloupe, Martinique and Réunion. By contrast, maintenance and repair of very high-efficiency boilers are among the energy renovation services at 5.5 %.
Do solar panels benefit from the reduced rate?
Yes, the supply and installation of solar panels with a capacity of 9 kilowatts or less, on four cumulative conditions: the service is carried out for a dwelling, the electricity produced is consumed at the place of production, the service is performed by a person holding a professional certification or qualification matching the type of installation, and the equipment meets the technical characteristics set out in the French tax code.
Go further
Official sources
- entreprendre.service-public.gouv.fr — Taux de TVA pour les travaux de rénovation d'un logement, fiche F23568 verified 21 February 2026 (Entreprendre Service Public / Direction de l'information légale et administrative): rates of 5.5 % and 10 % depending on the service, 2.1 % in Guadeloupe, Martinique and Réunion, and extension to social rented housing; conditions relating to the premises, completed more than 2 years ago and used or intended for residential purposes, with the list of eligible premises including usual outbuildings and barges liable to residence tax; list of work at 10 % and exclusion of the part corresponding to household appliances, furniture and major equipment; move to 20 % for the supply and installation of fossil-fuel boilers since 1 March 2025, with the rates applicable in Corsica and overseas; two categories of energy renovation services at 5.5 % and their two conditions, with the detailed list of eligible equipment; four conditions of the reduced rate for the supply and installation of solar panels of 9 kilowatts or less; the obligation on the CLIENT to certify on the quotation or invoice, drawing-up in 2 copies, delivery of one copy to the firm for its accounts and retention by the client until 31 December of the 5th year — following completion of the work in one case, issue of the invoices in the other — and the client's contribution to the repayment of the additional tax where the error is their fault; list of work and purchases excluded from the reduced rate; references to the French tax code, articles 278-0 bis A and 278-0 bis paragraph P, and to annex IV, articles 30-0 D to 30-0 D nonies and 30-0 E — September 12, 2026
- entreprendre.service-public.gouv.fr — Formalities: "Reduced rates of VAT on renovation work on a dwelling: a single mention is sufficient" (news item A18088, read on 12 September 2026): replacement of the simplified attestation cerfa no. 1301-SD by a simple statement on the quotation or invoice for the work done, certifying that the conditions for the 10 % intermediate rate or the 5.5 % reduced rate are met; obligation on the contractor to attach a copy of the quotation or invoice to its accounts; obligation on the client to keep a copy until 31 December of the 5th year following completion of the work (improvement, conversion, fitting-out, maintenance) or following the issue of the invoices (energy renovation or improvement); basis: Act no. 2025-127 of 14 February 2025, the 2025 Finance Act, article 41 — September 12, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.