attestation normale

[Bastet]

Hi everyone

I am in the process of registering with the chambre de metiers to begin my enterprise individuelle in January. In preparation for this ( ie,  to understand the rules I should be aware of & complying with) one aspect I've been reading up on is the TVA at 5.5% business & I'm finding it confusing to get a clear idea of when this is applicable. I've just downloaded the new version of the attestation & it has far more information on it than the old 1 piece of paper, which you signed to say that your home is over two years old.

This new version seems to be saying that a lot of the works which are eligible for the reduced rate of TVA cease to be eligible if the amount of work exceeds two thirds of the property. After which it seems to suggest that you are basically creating a new part of the property, ie internal walls if they are all new, and as such the work is rated at 19.6% as if it were a new build. ??

I should say my French isn't brilliant but I get by & it's improving month on month  and I have spent some time studying this so I think I've got this right??, I just hoped someone here may have experienced this issue and could let us know if it is being enforced in this way?

Thanks in advance & a Happy Christmas to you all

[Cassis]

I read the same interpretation of the new rules quoted on the forum a couple of months ago.  Try a search for VAT, maybe?

[Bastet]

thanks for the reply cassis. I did search through the forums but I could find no reference to this, hence the post. Do you happen to remember if anyone contradicted this interpretation?

[Cassis]

The information on TVA for building work and extensions etc. I was talking about is buried in between the bickering and arguments here:

http://www.completefrance.com/cs/forums/2/788179/ShowPost.aspx#788179

Just bear with it! [:D]

[Bastet]

wow that was quick cassis! thank you. I had read that post already & it just confirmed my own worst suspicions, ie that no-one is really sure! It also reminded me how quickly these posts can turn into heated debates [:D]

I reckon there must be a lot of artisans out there who think that if they are only doing renovation works then they can charge a blanket rate of 5.5%. I suspect this is not the case & really want to get this straight before I start work. The last thing I need is some tax inspector on my back telling me to pay an extra 14.1% tva on all the previous works I'd done at the reduced rate!

With all the experienced working people that regularly post on this site I hope someone can enliten us soon? or could it be I've started some little alarm bells ringing?

[Cassis]

Bastet - try here:

http://www.artisan83.com/

I cannot vouch for it being up to date - I'll have another trawl just in case.

It also talks about TVA at 20.6% - what's that about?

[Cassis]

There's another site says the same thing:

http://www.archidirect.com/francais/infocenter/TVA.php3#6

[Bastet]

thanks again cassis! it's strange that both those sites talk about tva at the normal rate of 20.6%?? I can only imagine they've copied erroneous information from the same source, but thanks for the information anyway. I'm  slowly building up an answer!

best wishes

Bastet

[Nick Trollope]

To avoid any problems, I put a statement to the effect that the TVA rate charged will be the applicable TVA rate (on my devis) then I show a copy of the devis to the Hotel des Impots & ask them for a rate - they (Dinan) have been quite helpful - but it really isn't as cut & dried as 5.5% or 19.6%! (but, you knew that!).

 

 

[chris pp]

The old rate used to be 20.6% before it was reduced to 19.6%, can't remember when that was but less than 15 years ago.

Chris

[Bastet]

thanks for the reply Nick, are you saying that you don't state tva on your devis? ie, hors taux? surely most clients would like to know before getting a facture. I'm worried that clients will, quite rightly, expect me to know which rate to apply to each job & any mistake could end up with someone getting a nasty shock. How would one stand legaly if you devis at 5.5% & facture at 19.6%, because in the interim one realised the incorrect rate had ben applied to the devis? surely the client could refuse to pay more as it would constitute an un-agreed increase to the devis amount?

[Bastet]

thanks for that info' Chris. Makes a nice change to know that these things can go down as well as up[;-)]

[Russethouse]

There is a lot about TVA in the current issue of French Property News. Its too detailed to post - try and get hold of a copy.

[Nick Trollope]

[quote user="Bastet"]thanks for the reply Nick, are you saying that you don't state tva on your devis? ie, hors taux? surely most clients would like to know before getting a facture. I'm worried that clients will, quite rightly, expect me to know which rate to apply to each job & any mistake could end up with someone getting a nasty shock. How would one stand legaly if you devis at 5.5% & facture at 19.6%, because in the interim one realised the incorrect rate had ben applied to the devis? surely the client could refuse to pay more as it would constitute an un-agreed increase to the devis amount?[/quote]

Well, no, I guess at the TVA rate  & put that on the devis, with the statement that the TVA rate is subject to confirmation. Of course, the TVA rate may simply change (20.6 - 19.6% eg.) and you must charge the rate prevailing at the time of the invoice.

Here is what I put on a devis;

Le taux de TVA mentionné est celui en vigeur à la date de rédaction du présent devis ou marché. Il n'a pas de valuer contractuelle et il pourra être modifié selon les dispositions réglementaires ou législatives à la date de facturation.

 

No copyright involved! It was given to me by my accountant.

 

[Bastet]

cheers for clarifying that for me Nick, no objections to me borrowing your phrase then?

Have a great Christmas everyone, I'm off to enjoy one of my limited supply of fine bottled English beers