On 9 September 2026, the French Tax Authorities set out how businesses should justify applying the reduced VAT rates of 10% and 5.5% to renovation work.
Since the 2025 Finance Act, customers no longer have to provide a separate certificate to the contractor as a matter of course. Instead, they simply confirm on the quote or invoice that the conditions for the reduced rate are met. The contractor then keeps this document as part of its accounting records.
The updated guidance also offers a simplification reserved for landlords, property managers and other organisations running a large housing portfolio. Where they use the same contractor for several renovation, maintenance, upkeep or repair jobs, they can give that contractor an annual certificate covering all the work carried out during the year. The certificate can cover one or more buildings and must identify the properties concerned.
Finally, for repair and maintenance work under €1,000 including VAT, the customer does not need to add the certification statement. The quote or invoice must still show certain details, including the customer’s name and address, the property address, the nature of the work and confirmation that the building was completed more than two years ago.
