A VAT certificate ( value added tax ) is a document justifying the application of a reduced or intermediate rate of VAT on a service .
With Debitoor, you can have an overview of the VAT collected by your company and thus make your VAT return more easily.
There are several types of VAT certificate, including the simplified certificate and the normal certificate .
What is a VAT certificate used for?
The VAT certificate serves as proof for the application of VAT reduced to 5.5% or intermediate VAT at 10%, when a company providing renovation work invoices a customer .
This certificate can be requested by the authorities during a tax audit .
If you are a craftsman and your business is carrying out renovation work in residential accommodation, you are likely to have to make invoices at reduced or intermediate VAT rates, and therefore to be affected by the VAT certificate. .
There are also cases in which the VAT certificate is compulsory.
When is a VAT certificate necessary?
The VAT certificate is mandatory for renovation work on a home for an amount exceeding 300 euros including tax (all taxes included).
What are the conditions for receiving a VAT certificate during work?
In order to benefit from a VAT certificate, and therefore to be able to apply an intermediate or reduced VAT rate, it is necessary to meet certain conditions relating to the type of work and the types of premises in which the work is carried out.
If the conditions are not met, the work will be invoiced at the standard rate of 20% VAT.
Conditions relating to premises
Renovation services eligible for the VAT certificate must imperatively be carried out in residential premises .
Commercial premises are therefore not eligible.
It can be a house, an apartment, or collective accommodation, for example.
In addition, it is mandatory that the premises have been built more than 2 years before the start of the renovation works .
Conditions relating to the type of work
Not all types of work in residential premises are eligible for obtaining the VAT certificate.
There are many exceptions : for example, work on green spaces or elevators, and work considered to be more than a simple renovation of the premises are invoiced at the standard rate of 20% VAT, and not at the reduced rate. or intermediate.
How to obtain a VAT certificate?
It is the customer, therefore the person who has the work carried out, who must complete the VAT certificate , then give it to the service providers, whether it is an individual or a real estate company (SCI) .
The certificate can be downloaded online from the government website .
The customer must then complete it, sign it, and send it to the company providing the work before the work is invoiced .
The company providing the work must then keep the certificate until the end of the 5th year following the date of the end of the work.