The reduced VAT rate (5.50%) is applied for the construction works in the residential buildings and their dependencies (cellar, garage, balconies, etc.).
The building should be aged of minimum 2 years at the starting date of reconstruction, except for emergency work (plumbing leak, locks in case of burglary, etc.).
The reduced rate of VAT is applied to all works of improvement, development and maintenance and to the provision of necessary equipment and raw materials, upon condition that such equipment and raw materials are bought by the construction company.
The following items are therefore subject to reduced VAT rate of 5.5%:
- works and raw materials needed to carry out the works (concrete, cement, plaster, tiles, parquet, treatment products, wallpapers , pipes, electrical son, etc.)
- bathroom fittings (bath, taps, toilets, etc.)
- appliances for heating, hot water, ventilation and air conditioning fixed (boiler, tanks, radiators, inserts, etc.)
- the openings of the housing systems (windows, shutters, reinforced doors, handles, stores, etc.)
- safety equipment (alarms, intercom, door locks, sensors smoke, etc.)
- electrical equipment (electrical panels, outlets, switches, etc.)
- miscellaneous equipment (TV antennas, satellite, fireplace, mailbox, etc.)
However, raw materials, supplies and equipment are subject to a rate of 19.6% if the customer buys them directly, without a construction company.
The following items remain a subject to the normal VAT rate of 19.6%, even if provided by the construction company: large heaters installed in residential buildings, saunas, heating equipment mobile, elevators, and of course the appliances and furniture (not fixed).
The normal VAT rate of 19.6% is applied for all the works of maintenance and development of green spaces (landscaping, swimming pools, tennis courts, etc.).
Marina Bogacheva, www.tbldesign.fr
The building should be aged of minimum 2 years at the starting date of reconstruction, except for emergency work (plumbing leak, locks in case of burglary, etc.).
The reduced rate of VAT is applied to all works of improvement, development and maintenance and to the provision of necessary equipment and raw materials, upon condition that such equipment and raw materials are bought by the construction company.
The following items are therefore subject to reduced VAT rate of 5.5%:- works and raw materials needed to carry out the works (concrete, cement, plaster, tiles, parquet, treatment products, wallpapers , pipes, electrical son, etc.)
- bathroom fittings (bath, taps, toilets, etc.)
- appliances for heating, hot water, ventilation and air conditioning fixed (boiler, tanks, radiators, inserts, etc.)
- the openings of the housing systems (windows, shutters, reinforced doors, handles, stores, etc.)
- safety equipment (alarms, intercom, door locks, sensors smoke, etc.)
- electrical equipment (electrical panels, outlets, switches, etc.)
- miscellaneous equipment (TV antennas, satellite, fireplace, mailbox, etc.)
However, raw materials, supplies and equipment are subject to a rate of 19.6% if the customer buys them directly, without a construction company.
The following items remain a subject to the normal VAT rate of 19.6%, even if provided by the construction company: large heaters installed in residential buildings, saunas, heating equipment mobile, elevators, and of course the appliances and furniture (not fixed).
The normal VAT rate of 19.6% is applied for all the works of maintenance and development of green spaces (landscaping, swimming pools, tennis courts, etc.).
Marina Bogacheva, www.tbldesign.fr
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