{"id":649,"date":"2023-08-09T07:23:34","date_gmt":"2023-08-09T06:23:34","guid":{"rendered":"https:\/\/artisancentral.fr\/blog\/?p=649"},"modified":"2023-08-09T07:24:33","modified_gmt":"2023-08-09T06:24:33","slug":"649-2","status":"publish","type":"post","link":"https:\/\/artisan-central.fr\/blog\/649-2\/","title":{"rendered":"Understanding the Attestation de TVA simplifi\u00e9e"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"574\" src=\"https:\/\/artisancentral.fr\/blog\/wp-content\/uploads\/2023\/08\/Understanding-Attestation-tva-1024x574.png\" alt=\"\" class=\"wp-image-650\" srcset=\"https:\/\/artisan-central.fr\/blog\/wp-content\/uploads\/2023\/08\/Understanding-Attestation-tva-1024x574.png 1024w, https:\/\/artisan-central.fr\/blog\/wp-content\/uploads\/2023\/08\/Understanding-Attestation-tva-300x168.png 300w, https:\/\/artisan-central.fr\/blog\/wp-content\/uploads\/2023\/08\/Understanding-Attestation-tva-768x431.png 768w, https:\/\/artisan-central.fr\/blog\/wp-content\/uploads\/2023\/08\/Understanding-Attestation-tva.png 1065w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>In the building sector, there are certain works that can benefit from a reduced rate of TVA of 10% and 5.5%. In order for these rates to be granted to your customers, an attestation de TVA must be completed and given to you, the tradesperson. As a result, your clients can save money on their projects: construction and renovation.<\/p>\n\n\n\n<p>The reduced rate of <strong>10% TVA<\/strong> applies to improvement, transformation, and maintenance work<\/p>\n\n\n\n<p>The reduced rate of <strong>5.5% TVA<\/strong> applies to energy renovation work [supply, installation, maintenance]<\/p>\n\n\n\n<p>If the work does not involve any of these 2 cited examples, or if the premises are less than 2 years old the artisan must apply the normal rate of TVA 20%<\/p>\n\n\n\n<p>For work less than 300\u20ac the TVA attestation is not required.<\/p>\n\n\n\n<p>Any tradesperson who is not registered for TVA <strong>MUST<\/strong> not be adding 20% or any variation of TVA to their devis. TVA is money collected for the government.<\/p>\n\n\n\n<p>A copy of the attestation must accompany your client file and be available in the event of an audit.<\/p>\n\n\n\n<p>This is a quick version of what the Cerfa is and for further reading and understanding of your responsibility as a Tradesperson here are some useful links<\/p>\n\n\n\n<p>Download attestation here <a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/formulaires\/1301-sd\/2016\/1301-sd_1515.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.impots.gouv.fr\/sites\/default\/files\/formulaires\/1301-sd\/2016\/1301-sd_1515.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.compta-intouch.com\/conseils-comptabilite\/conseils-fiscalite\/attestation-simplifiee-tva\" target=\"_blank\" rel=\"noopener\">https:\/\/www.compta-intouch.com\/conseils-comptabilite\/conseils-fiscalite\/attestation-simplifiee-tva<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/intia.fr\/fr\/ressources\/attestation-simplifiee\/\" target=\"_blank\" rel=\"noopener\">https:\/\/intia.fr\/fr\/ressources\/attestation-simplifiee\/<\/a><\/p>\n\n\n\n<p>You might also like to read: <a href=\"https:\/\/artisancentral.fr\/blog\/selling-a-second-property-in-france-restrictions-on-offsetting-costs-of-works-and-improvements\/\" target=\"_blank\" rel=\"noopener\">Selling a Second Property In France: Restrictions on Offsetting Costs of Works and Improvements<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In the building sector, there are certain works that can benefit from a reduced rate of TVA of 10% and 5.5%. In order for these rates to be granted to your customers, an attestation de TVA must be completed and given to you, the tradesperson. As a result, your clients can save money on their [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,107],"tags":[113,114,112],"class_list":["post-649","post","type-post","status-publish","format-standard","hentry","category-advice","category-renovations","tag-cerfa","tag-cga","tag-tva","entry"],"_links":{"self":[{"href":"https:\/\/artisan-central.fr\/blog\/wp-json\/wp\/v2\/posts\/649","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/artisan-central.fr\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/artisan-central.fr\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/artisan-central.fr\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/artisan-central.fr\/blog\/wp-json\/wp\/v2\/comments?post=649"}],"version-history":[{"count":5,"href":"https:\/\/artisan-central.fr\/blog\/wp-json\/wp\/v2\/posts\/649\/revisions"}],"predecessor-version":[{"id":657,"href":"https:\/\/artisan-central.fr\/blog\/wp-json\/wp\/v2\/posts\/649\/revisions\/657"}],"wp:attachment":[{"href":"https:\/\/artisan-central.fr\/blog\/wp-json\/wp\/v2\/media?parent=649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/artisan-central.fr\/blog\/wp-json\/wp\/v2\/categories?post=649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/artisan-central.fr\/blog\/wp-json\/wp\/v2\/tags?post=649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}