French construction VAT and reverse-charge calculator
Which rate applies to your job (20, 10 or 5.5%)? Are you under the subcontracting reverse charge? Work out the VAT and gross total, and copy the legal wording for your invoice. Free, no sign-up.
Which VAT rate applies to construction work in France?
Three rates coexist. The reduced 10% rate covers improvement, conversion, fitting-out and maintenance work on a dwelling completed more than two years earlier. The 5.5% rate covers energy-renovation work and work inseparably linked to it. The standard 20% rate covers everything else: new build, dwellings under two years old, commercial premises.
The reduced rate requires a signed statement from the client confirming the age of the dwelling. Without it, the company owes the difference if audited.
Subcontracting is a special case: when a subcontractor carries out construction work for a VAT-registered main contractor, no VAT is charged. The main contractor accounts for it under the reverse charge (article 283, 2 nonies of the French tax code), and the invoice must carry the wording « Autoliquidation ».
Your situation
Your invoice
Mention à porter sur la facture
TVA à taux réduit (art. 279-0 bis du CGI) : le client atteste que les travaux portent sur un local à usage d'habitation achevé depuis plus de 2 ans.
Informatif. Le taux réduit suppose une attestation du client et des conditions d'éligibilité ; en cas de doute, vérifiez auprès de votre expert-comptable.
How it works
Describe the work
Net amount and type: new build, renovation, energy retrofit or commercial premises.
Check the rate
The tool applies 20, 10 or 5.5% and handles the subcontracting reverse charge.
Copy the wording
The exact legal wording (French Tax Code) is ready to paste onto your invoice.
Frequently asked questions
Which VAT rate applies to renovation work?
The 10% rate applies to improvement, conversion, fit-out and upkeep work on a home completed more than 2 years ago (art. 279-0 bis, French Tax Code). The 5.5% rate covers energy-retrofit work (art. 278-0 bis A). Otherwise the standard 20% rate applies.
What is the VAT reverse charge in construction?
When a subcontractor carries out building work for a VAT-registered main contractor, they do not charge VAT: the main contractor accounts for it under the reverse charge (art. 283, 2 nonies, French Tax Code). The subcontractor's invoice must carry the wording \"Autoliquidation\".
What wording goes on a reverse-charge invoice?
The invoice must show the net amount and the wording \"Autoliquidation\", citing article 283, 2 nonies of the French Tax Code, with no VAT shown. The VAT is owed by the customer (the main contractor).
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