Re: 19.5 or 5.5 TVA

House Renovations

19.5 or 5.5 TVA

melmoth 09/05/2008, 10:06
My plumber is plumbing in a new wood burning cooker/water heater. Because he's not replacing an actual system attached to the cooker he says that the 19.5 %TVA is applicable. The system is at the moment simply an immersion heater plugged into the mains. I think that although he's not replacing a system attached to the cooker he is replacing an existing though separate system (the immersion heater) for heating water and that the 5.5% rate might be applicable. Any thoughts?

Re: 19.5 or 5.5 TVA

Nick Trollope 09/05/2008, 15:53
I'd say 5.5%. But the final arbiters are your local Hotel des Impots - take his devis to them and get a descision in writing.

Nick

www.aplaceinfrance.com

Re: 19.5 or 5.5 TVA

melmoth 09/05/2008, 16:01
Much obliged Nick, I'll do that.

Re: 19.5 or 5.5 TVA

Val_2 09/05/2008, 16:18
I would have to agree there.The newer rules printed on the back of the current attestations are not very clear regarding the installation of sanitary ware, heating systems etc BUT if it is to replace a current old or worn out system or completely new where you have nothing previously then to me it is not travail luxe but a necessary installation which is what the lower rate was introduced for so folks could afford to modernise their homes providing its for more than 50% habitation and is more than two years old. However now if the impôts do decide to do a contrôle on the artisan and pick up that he has charged too low a rate of TVA it is YOU the client who will have to pay them the difference not the artisan anymore hence why you sign your attestation on your honour. Just check with the fisc and get it in writing as I always insist on them doing.

Re: 19.5 or 5.5 TVA

Cendrillon 09/05/2008, 17:04

"..............not travail luxe but a necessary installation which is what the lower rate was introduced for so folks could afford to modernise their homes

providing its for more than 50% habitation (????? )

and is more than two years old"

Val

More than two years old, yes, but I am not so sure about the 50% habitation............................. Confused [8-)] .

Cendrillon

Re: 19.5 or 5.5 TVA

LesFlamands 10/05/2008, 7:57
I think you may find the cooker is classified as an 'appliance' as is a kitchen sink so it's supply and installation is at 19.9%

Regards

Charles

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