增值税 (VAT) 证书是一份重要文件，适用于房龄超过两年的房屋翻修工程。它适用于下订单施工的客户，也适用于该行业的服务提供者。什么是增值税证书？如何在装修项目中享受增值税减税优惠？简化增值税证书和标准证书有什么区别？在本文中，您将了解更多有关增值税证书的信息，以及如何根据适用条件编制该证书。

本文内容

• 什么是增值税证书？
  
• 增值税证书是强制性的吗？它有什么用途？
  
• 适用降低的增值税税率的条件是什么？
  
• 如何准备增值税证书？
  
• 增值税证书应该保存多久？
  

什么是增值税证书？

增值税证书是一份官方文件，允许您对提供的服务应用增值税减税率（5.5%）或中间税率（10%）。该文件尤其适用于从事家庭装修工作的建筑工人。减税增值税证书分为两种："attestation de TVA simplifiée"（简化增值税证书）和 "attestation de TVA normale"（正常增值税证书）。

增值税证书是强制性的吗？它有什么用途？

为了享受增值税减税或中间税率，当家庭装修工程费用超过 300 欧元（包括增值税） 时，客户必须准备并向供应商提交一份有关减税的增值税证书。该文件证明适用 5.5% 的增值税减税率或 10% 的中间税率，而不是 20% 的正常税率。

您可以在我们的相关文章中了解更多有关现行增值税不同税率的信息 。

What are the conditions for applying reduced VAT rates?

Housing renovation work must meet specific criteria to qualify for reduced VAT rates. First, the work must be done on premises intended for residential use, such as a single-family home, an apartment, a unit in a block of flats, a light dwelling (anchored to a fixed point and subject to council tax), a communal accommodation facility, or staff housing.

Renovation work on a courtyard, garage, or terrace attached to residential premises may also qualify for the reduced or intermediate VAT rate. Additionally, the premises must have been built more than two years prior to renovation work beginning.

Work that goes beyond a simple renovation is not eligible for a reduced or intermediate VAT rate. This type of work is subject to the standard rate of 20%.

Scope of reduced VAT rates

The intermediate VAT rate of 10% applies to work aimed at improving, transforming, fitting out, or maintaining the premises.

The reduced VAT rate of 5.5% applies to renovation and energy improvement work, often for renewable or high-efficiency installations, on premises. You can find a comprehensive list of home renovation work that is eligible for reduced VAT rates on the official French government website.

如何准备增值税证书？

需要填写的表格取决于翻修的类型。您可以从法国政府网站下载该表格。作为客户，您需要填写并签署相应的增值税证书，并在承包商向您开具服务发票之前交给他们。该文件证明所提供的服务符合相关条件，并且翻修工作符合某种降低增值税税率的要求。请务必复印两份（双方各一份）并妥善保管。

简化增值税证书

简化增值税证书使用1301-SD 表 （也称为 Cerfa 编号 13948-05）填写，适用于诸如隔热、管道、电气、壁炉或不影响结构元素的设备等工程。

正常增值税证书

对于涉及结构性工程，如地基、墙壁、柱子、地板、外墙等，您需要填写正常增值税证书，使用表 1300-SD （或 Cerfa 编号 13947-05）。

您可以在我们关于增值税计算 和填报 流程的文章中找到更多有关增值税的信息。您还可以使用Stripe Tax 等高级工具简化税务监管合规，该工具通过单一集成应用自动完成计算、收税和填报。

How long should you keep the VAT certificate?

As a customer, you must keep your reduced VAT certificate until December 31 of the fifth year after the corresponding invoice is issued. The company providing the service must also keep a copy of the certificate in order to include it in its accounts and justify the application of the reduced VAT rate on its invoice.