![\"House](\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1750883188\/aefcc0a824df6090e9ed67373b40\/pngtree-house-construction-flowchart-png-image_11969493.png?expires=1787637600&signature=d9b44180f8f661fe56fae549ff89120093a1052d40499d2409931fc922d27e2b&req=dSciFsF2noBXUfMW3nq%2Bgf13wQDGgxHO5hxP4ZFLi1Ln%2FCDkhrauqMMbCsU6%0A7aULL%2BNd1%2BUomKB1Dl8MwdHnLkE%3D%0A\")
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This guide explains:<\/b><\/p>\n \u26a0\ufe0f Important:<\/b> The standard VAT rate is 21%<\/b>. Most construction works, including new buildings and commercial projects, are taxed at this standard rate. The reduced 6% rate only applies under specific conditions.<\/p>\n<\/div>\n To legally apply the 6% reduced VAT rate, all the following conditions must be met<\/b>:<\/p>\n \n \n \n Mandatory legal text to include in your invoices: <\/b><\/p>\n “VAT Rate<\/b>: In the absence of a written dispute within one month of receiving the invoice, the client is presumed to acknowledge that:<\/p>\n (1) the works are carried out on a residential building whose first occupation occurred at least ten calendar years before the date of the first invoice for these works,<\/p>\n (2) that after completion, the building is used either exclusively or primarily as a private dwelling,<\/p>\n and (3) that the works are supplied and invoiced to a final consumer.<\/p>\n If any of these conditions are not met, the standard VAT rate of 21% will apply, and the client will be responsible for paying any additional VAT, interest, and applicable fines.”<\/p>\n \n \n \n Type of work<\/p>\n<\/td>\n Description<\/p>\n<\/td>\n VAT rate<\/p>\n<\/td>\n<\/tr>\n Interior works<\/b><\/p>\n<\/td>\n WC, shower, bath, sink connected to plumbing, built-in bathroom furniture, fixed fans\/ventilators<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n New electrical installation (wiring, sockets, etc.)<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Lighting fully integrated into the ceiling<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Fixed doorbells, fire detectors, anti-theft systems, intercoms<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Central heating or air conditioning installation<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Fixed stoves, radiators, individual heaters<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Permanently connected electric convectors<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Thermal insulation<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Wall and floor coverings fixed or custom-fitted<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Fireplace or open fire<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Fitted kitchen (cabinets, sink, hood, etc.)<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Sanding and varnishing parquet floors<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Interior\/exterior painting and wallpapering<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Non-integrated lighting, removable lamps<\/p>\n<\/td>\n 21%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Convectors plugged in only (not fixed)<\/p>\n<\/td>\n 21%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Replacing appliances (e.g., built-in oven)<\/p>\n<\/td>\n 21%<\/p>\n<\/td>\n<\/tr>\n Exterior works<\/b><\/p>\n<\/td>\n Fa\u00e7ade renovation (plastering, brickwork, moss removal, jointing, sandblasting)<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Shutters, outdoor blinds<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Attached veranda<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Attached pergola<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Attached terrace<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Garage that is part of the home<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Fuel tank removal (in a renovation context)<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Garden works, fences, garden paths, pools, saunas, sheds, garden terraces<\/p>\n<\/td>\n 21%<\/p>\n<\/td>\n<\/tr>\n Maintenance<\/b><\/p>\n<\/td>\n Chimney sweeping, unclogging pipes<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Elevator maintenance (even under contract)<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Central heating maintenance (even under contract)<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Pre-renovation cleaning (e.g., preparing surfaces)<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Maintenance\/repairs of 6%-eligible works<\/p>\n<\/td>\n 6%<\/p>\n<\/td>\n<\/tr>\n \n<\/td>\n Routine household cleaning (vacuuming, mopping, window washing, etc.)<\/p>\n<\/td>\n 21%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n Since January 1, 2022<\/b>, you no longer need to have your client sign a declaration. Instead, you must include the legal statement above in every invoice<\/b>.<\/p>\n \ud83d\udc49 If the client does not dispute the invoice within one month, they are presumed to accept<\/b> that the conditions are met.<\/p>\n\n
\u2705 Who qualifies for the reduced rate<\/h4>\n<\/li>\n
\ud83e\uddf1 Which works are eligible<\/h4>\n<\/li>\n
\ud83d\udccb Your obligations as a self-employed contractor<\/h4>\n<\/li>\n
\ud83d\udcdc The legal statement you must include on invoices<\/h4>\n<\/li>\n<\/ul>\n
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\n\ud83e\uddfe 1. Conditions for applying the 6% rate <\/h1>\n
\u2705 The property:<\/h2>\n
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Is used exclusively or primarily as a private residence<\/b> (not for commercial purposes)<\/h4>\n<\/li>\n
Was first occupied at least 10 years ago<\/b> (based on the calendar year of first occupation)<\/h4>\n<\/li>\n<\/ul>\n
\u2705 The works:<\/h2>\n
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Involve renovation, repair, transformation, improvement or maintenance<\/b> (excluding routine cleaning)<\/h4>\n<\/li>\n
Are carried out and invoiced by you as a professional<\/b><\/h4>\n<\/li>\n
Are invoiced to the end user<\/b>: the private individual (owner, tenant, usufructuary…) who uses the building as their main or sole residence<\/h4>\n<\/li>\n<\/ul>\n
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<\/div>\n\ud83d\udcdc The invoice must include this required legal statement:<\/h4>\n
\ud83d\udca1 Tip<\/b>: You can add the mandatory mention in the notes section of your invoice, as shown in the screenshot!\u2b07\ufe0f\u2b07\ufe0f<\/h3>\n
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\n\ud83c\udfd7\ufe0f 2. Eligible works: reference table<\/h1>\n
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\n\ud83d\udcc5 3. What changed in 2022 <\/h1>\n
\n\u26a0\ufe0f 4. Responsibilities and risks<\/h1>\n