Attestation de T.V.A.

[Sbesley]

I am having some renovation work carried out on my 'maison secondaire'. I have received an 'Attestation de T.V.A.' from the builders which they have asked me to sign in order to charge TVA at 5.50%

This form would appear to suggest that it is necessary to have owned the property for at least 2 years in order to qualify for the lower rate. This is (bad) news to me!

Can anyone clarify what the rules are?

The property is an old farmhouse and the works are structural repairs and general modernisations such as putting in bathrooms, fosse septic etc.

Stephen.

[Punch]

Don't panic you are OK; As builders we have to have a signed copy of this attestation on our files to prove that the correct TVA rate has been applied on renovation works which is 5.5% instead of 19.6%. The part about "two years" is tha the property must be at least 2 years old, and not owned for two years, so there is no need to worry.

This link explains the rules;

http://www.batitel.com/revues/tva.php

Paul

[Iceni]

If you sign the document you pay 5.5% VAT now. Surely the worst that could happen is that the VATman will come after you for 14.1% at some unspecified date in the future or am I not entering into the spirit of the game ?

John

not

[Sbesley]

Thanks for the replies and useful link. Looks like it is a badly worded form, but I'm signing anayway!

Stephen.

[Ron Avery]

[quote]If you sign the document you pay 5.5% VAT now. Surely the worst that could happen is that the VATman will come after you for 14.1% at some unspecified date in the future or am I not entering into the ...[/quote]

No John, its not a game, the worst that could happen is that the TVA man will go after your artisan, not you 

The attestation is proof to the TVA man that the lower rate TVA charged to you is authentic and verified.  Your artisan has paid full rate TVA for the materials etc,  The attestation of renovation works on buildings over 2 years old is so HE/SHE can claim back the TVA difference when he does his TVA return and to show the TVA man when he/she gets an inspection. 

[Truffleman]

The 5.5% TVA rate is fantastic. If I DIY I pay 19.6% TVA as part of the already high retail price in the Brico sheds.

If I get an Artisan to do the work, he gets the materials at the best local trade rates, charges me material and labour both at 5.5% TVA, for which I also get a 10 year guarantee on the work. He recovers the 14.1% difference from the TVA authorities.

I am currently have oak framed double glazing fitted and for an extra €120 I am getting them all fitted. I couldn't have hired the ladders and scaffold platform for that, let alone do the job on my own.

This French Tax incentive should be adopted elsewhere in Europe, UK?, to encourage people to use real registered traders.

If you use un-registered operatives in France you will still pay them whatever they charge for their labour and full price for materials including the 19.6% plus any applied "mark-up" and not have access to the State backed guarantee scheme.