Required certification · France
TVA bâtiment (20 / 10 / 5,5 %)
TVA à taux multiples : 20 % normal, 10 % amélioration, 5,5 % rénovation énergétique
Market position
French building work on homes uses three VAT rates: 20% standard, 10% for improvement, transformation, fitting-out and maintenance, and 5.5% for energy-renovation work. The reduced rates apply only to dwellings completed more than two years ago and not to work that amounts to producing a new building. Since 1 March 2025, supplying or installing boilers that can burn fossil fuels is taxed at 20%, and the client certifies eligibility through a mention on the devis or invoice instead of a separate attestation, per impots.gouv.fr.
France-specific note
Your quoting software should let you set the VAT rate per line (20%, 10% or 5.5%) and add the client's eligibility mention to the devis or invoice, which has replaced the separate attestation since 1 March 2025.
Pros
- + Reduced rates lower the price for homeowner clients
- + No separate attestation since March 2025: a mention on the devis or invoice is enough
- + Official guidance on impots.gouv.fr, updated March 2026
- + Maintenance of existing boilers stays at 10%
Cons
- − Rate depends on the type of work, so one quote can carry several rates
- − Only for dwellings completed more than two years ago
- − Fossil-fuel boilers taxed at 20% since 1 March 2025
- − Equipment bought by the client stays at 20%; only the fitting gets the reduced rate
Typical France pricing
No fee (tax rules): 20%, 10% or 5.5% VAT depending on the work.
Why this matters for France trades
Since 1 September 2026 every French business must be able to receive B2B e-invoices through a plateforme agréée registered by the State (CGI art. 289 bis), and PME, TPE and micro-entreprises must issue them by 1 September 2027; DGFiP says no sanctions apply in 2026 while businesses adapt. Assurance décennale (Loi Spinetta) must be in place before work starts, and building without it is punishable by 6 months’ imprisonment and/or a 75,000 euro fine, per service-public.fr. TVA on building work on homes is 20% standard, 10% for improvement, transformation, fitting-out and maintenance, and 5.5% for energy renovation, with the reduced rates only for dwellings completed more than two years ago. Clients can only claim MaPrimeRénov’, the éco-PTZ or CEE bonuses if the work is done by an RGE professional. Businesses register through the Guichet des formalités des entreprises, with the CMA advising artisans, and regulated building trades must be carried out or controlled by a qualified person (CAP, BEP or BP, an equivalent RNCP title, or three years’ experience).
French artisan (bâtiment) vendor selection is shaped by facturation électronique (every business must be able to receive e-invoices through a plateforme agréée since 1 September 2026, and PME, TPE and micro-entreprises must issue them by 1 September 2027), compulsory assurance décennale taken out before work starts, multi-rate TVA (20%, 10% and 5.5%), the RGE label that homeowner clients need to claim energy-renovation aid, and the micro-entrepreneur regime with its turnover ceilings and VAT franchise.
Frequently asked
Is TVA bâtiment (20 / 10 / 5,5 %) a good fit for France trades?
French building work on homes uses three VAT rates: 20% standard, 10% for improvement, transformation, fitting-out and maintenance, and 5.5% for energy-renovation work. The reduced rates apply only to dwellings completed more than two years ago and not to work that amounts to producing a new building. Since 1 March 2025, supplying or installing boilers that can burn fossil fuels is taxed at 20%, and the client certifies eligibility through a mention on the devis or invoice instead of a separate attestation, per impots.gouv.fr. Your quoting software should let you set the VAT rate per line (20%, 10% or 5.5%) and add the client's eligibility mention to the devis or invoice, which has replaced the separate attestation since 1 March 2025.
What does TVA bâtiment (20 / 10 / 5,5 %) cost in France?
No fee (tax rules): 20%, 10% or 5.5% VAT depending on the work. Pricing and availability can change by region; confirm current France pricing on the vendor's site before committing.
Other France vendors
Facturation électronique (e-invoicing)
Required certification
Assurance décennale (Loi Spinetta)
Required certification
RGE (Reconnu Garant de l’Environnement)
Required certification
URSSAF & régime micro-entrepreneur
Required certification
Immatriculation CMA (guichet unique / RNE)
Required certification
Qualification professionnelle (Code de l’artisanat)
Required certification