- Clarification on the applicable VAT rate for roof extension works on residential buildings over two years old
- The 10% VAT rate applies to improvement, transformation, and maintenance works on roof extensions that do not close off existing surfaces or increase floor area
- Works must not involve major construction work or additional foundations beyond what is necessary for support or walls for pillars
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
