{"id":326,"date":"2016-08-17T16:48:27","date_gmt":"2016-08-17T14:48:27","guid":{"rendered":"http:\/\/www.lrf.fr\/?page_id=326"},"modified":"2019-03-25T10:45:56","modified_gmt":"2019-03-25T09:45:56","slug":"travaux-chantiers-immobiliers-france","status":"publish","type":"page","link":"https:\/\/www.lrf.fr\/en\/your-activities\/services-works-real-estate-in-france\/","title":{"rendered":"Services and works relating to real estate property in France"},"content":{"rendered":"


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\"Travaux<\/p>\n<\/div>\n \r\n <\/section>\r\n

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yOU Supply SERVICES oR works relating real estate located IN FRANCE\u00a0<\/strong><\/h4>\n
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SHOULD YOU CHARGE VAT to your CLIENTS ?\u00a0<\/strong><\/span><\/h5>\n

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Services relating to immovable property (architect services, prime contractor …) and construction works are liable to VAT in the EU member State where the property is situated. French VAT must be charged when the property is located in France.<\/p>\n

However, when the service provider is established outside France, French VAT should be charged only if the recipient of services is an individual or a company non<\/u>-registered for VAT in France.<\/p>\n

When the recipient is registered for VAT in France, the services are charged without VAT, the latter being reverse charged by the recipient.<\/p>\n

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WHICH VAT RATE\u00a0?<\/strong><\/span><\/h5>\n
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VAT should be charged at the rate of 20%.<\/p>\n

However, the intermediate VAT rate of 10% may be applied under certain conditions subject to getting a certificate from the client prior to the execution of the work.<\/p>\n

The intermediate rate cannot<\/u> be applied to:<\/p>\n