Article 41 of Finance Law No. 2025-127, published on 14 February 2025, has introduced a change to the way reduced VAT rates apply to renovation works.
Until now, businesses and individuals had to complete a simplified certificate (Cerfa form No. 1301-SD) to confirm that the conditions for applying the reduced VAT rate were met.
From now on, and in the interest of simplifying procedures, this certificate is replaced by a simple statement on the estimate or the invoice for the renovation works.
This statement must confirm that the conditions for applying the reduced or intermediate VAT rate have been satisfied.
