TVA

[Deauville]

I'm not sure whether this belongs in 'renovations' or 'finance' so I'll start here. I am renovating and having the essentials - gas/electrical/plumbing - done by a French artisan, the rest is all DIY/Brico. I have purchased all the materials myself, including those used by the artisan, and have obviously paid 19.6% TVA, he is working at 5.5% TVA but we came to an arrangement that suited at the time. Now I'm wondering, in light of an article in the current 'Dossier Familial' if there is any mechanism for claiming back the excess TVA - any thoughts?

[bikerchick]

I found an article at www.frenchentree.com which highlights new 2007 rules on TVA on renovation and you can also download a Attestation simplifee form so you can claim TVA at 5.5% for your renovation see also www.impots.gouv.fr and search for "Taux de TVA reduit pour les travaux realises dans les logements"

Apparently the saving applies for buildings more than two years old and where the work is being carried out does not amount to creating a new home.  But if you read the article on the french entree site it should clarify any query you have with your particular case.

Hope this helps!

[BJSLIV]

The reduction is achieved by the artisan buying the goods,  paying and then reclaiming the full VAT on his normal returns , but then only charging the customer the lower rate of VAT.

If you buy the materials yourself you cannot reclaim the difference.

You may also find it harder to claim from the artisan if there are any problems with his workmanship, as he can blame the inferior quality of the materials  you provided.

[Val_2]

That is correct. Where clients have bought the materials themselves inthe past,we have had them sign a disclaimer against any faults that may occur with the products as they are not upto builder quality and therefore not guaranteeable.

[Deauville]

BJ suggests that I cannot claim back the excess when the materials are used by the artisan and I appreciate the logic of that However is it possible for me to claim for materials that I have used myself, unfortunately my French isn't up to the standard required by the 'simplified' form suggested by Bikerchick

[Blanche Neige]

"However is it possible for me to claim for materials that I have used myself "

 

No, you have to be a registered artisan

[Val_2]

With a french TVA registration number too.

[Gastines]

An interesting add-on to this point as mentioned in Professional Builder Mag Dec.2006 . UK is the only place  in the EU where you have to pay the full VAT  on property renovation, untill the end of 2010. Good old Gordon. still catching everyone!! Even the Isle of Man can claim the reduced rate. I suppose they have to pay for the M.P.'s salary increase + expenses somehow. Why is it that UKers never seem to stand together to oppose any of these taxes? Seems they may be in need of a revolution,bloodless of course.

Regards.

[Nick Trollope]

[quote user="Val_2"]With a french TVA registration number too.[/quote]

And even then you wouldn't be able to claim back TVA on bits used on your own property...

[hoverfrog]

not only can you not get TVA back or pay the lower rate on purchasing raw materials unless you are a registered artisan, but when it comes to getting allowances on your "impots sur les revenues" you have to not only prove _what_ you paid for insulation-meeting-the-required-standard / renewable energy / woodburner installed that-meets-the energy-criteria / etc BUT you have to have had the same installed by a registered artisan!