Sovereign Order n° 9.821 of March 9, 2023 on value added tax.
Article 7
I.- The turnover tax code is amended as follows:
A.- Article 52-0 is completed by an N – worded as follows:
“N – Services for the installation, installation and maintenance of charging infrastructure for electric vehicles that meet the following conditions:
1° Charging infrastructures are installed in residential premises and are intended for residents;
2° The configuration of the charging infrastructure meets the technical requirements set by ministerial decree;
3° The services are carried out by a person meeting the qualification criteria defined by the decree mentioned in 2° of this N -”;
B.- Article 52-0 bis reads as follows:
” Art. 52-0 bis.- I.- The reduced rate mentioned in the first paragraph of Article 52-0 applies to energy renovation services that meet the following conditions:
1° They are carried out in premises completed at least two years ago;
2° The premises mentioned in 1° of this I. are assigned or intended to be assigned, at the end of the work, to residential use;
3° These services relate to the installation, installation, adaptation or maintenance of materials, equipment, devices or systems intended to save energy or to use energy produced from renewable sources by improving:
a) thermal insulation;
b) Heating and ventilation;
c) Production of domestic hot water.
II.- A ministerial order specifies the nature and content of the services mentioned in 3° of I. as well as the characteristics and performance levels of the materials, equipment, devices and systems concerned mentioned in the same 3°.
III.- By way of derogation from I. of this article, the rate provided for in article 51 applies to services, carried out over a period of two years at most:
1° Which contribute to the production of a new building within the meaning of 2° of 2 of I. of article 5;
2° At the end of which the floor area of the existing premises is increased by more than 10%.
IV. – For the application of I. of this article, the recipient of the service certifies in writing that the conditions provided for in the same I. are met.
This certificate is drawn up in duplicate, one of which is given to the person liable, who keeps it in support of his accounts.
The lessee keeps the other copy as well as the invoices or notes relating to the services, until December 31 of the fifth year following the issue of the invoices.
The lessee is jointly and severally liable for the payment of the additional tax if the information given on the certificate proves to be inaccurate on his part. » ;
II.- Until the entry into force of the ministerial order provided for in II. of article 52-0 bis of the Turnover Tax Code, and at the latest until January 1, 2024 , the services eligible for the reduced rate provided for in the same article 52-0 bis are the installation, the installation and maintenance of the materials and equipment mentioned in 4. of article 52-0 bis, in the wording in force on January 1, 2014 , subject to the following conditions:
1° These materials and equipment comply with the technical characteristics and minimum performance criteria set out in Article A-130 bis of the appendix to the Sales Tax Code, in the version in force on 1 January 2021 or , where applicable, in its latest version which mentions the material or equipment in question;
2° These services do not come under N of article 52-0 of the Sales Tax Code.
III. – I. and II. are applicable to services for which the chargeable event occurs from their entry into force, with the exception of installments paid before this date.
Source gouv.mc
