Attestation pour les travaux - info needed

[Catalpa]

We’re getting some quotes for groundwork (digging out a bank, levelling, drainage pipes etc) and one of the devis has an attachment: - an "Attestation pour les travaux realises dans les locaux affectes principalement a l’habitation" It's a printed sheet – produced we think by the company themselves – and requires the signatory to state:

..............

Je soussigné + adresse

Atteste que le local situé: ……………………………

- est achevé depuis plus de deux ans ?

- est à usage d’habitation pour plus de 50% de la superficie ?

Has anyone had a similar form to sign attached to a devis? If so, exactly what is the purpose? Is it VAT-rate related?

...............

Carole

[Val_2]

I send out a lot of these and they are to confirm that the devis and completed works are being charged the lower rate of 5,5% TVA. You must complete the form and return it to your artisan who must conserve it for his accountant and the tax people to verify that the correct rate applies to the correct work and is not new build or a commercial project.

[Catalpa]

Thanks Val - obviously we could literally translate the document but literal translation doesn't give the background.

So we are right to tick both boxes? What does the 50% refer to? That at least half the footprint of the house is for residential use? If so, that's fine, as the whole house is... house!

Carole

[Val_2]

Yes, thats right. 50% minimum must be used for habitation so you cannot run a business and obtain the lower TVA rate from the same building.