Reduced VAT 10% and 5.5%: Attestation

In short

To apply 10% or 5.5% VAT, the customer must certify that the conditions are met. Constrigo guides you from the questionnaire to the certification.

In brief

As soon as a line is at 10% or 5.5%, the "Reduced VAT rate" card appears on the quote or invoice. Answer the questionnaire, then have the customer certify the conditions: online, on site or on paper. Without this proof, your company bears the VAT reassessment in the event of an audit.

Fill in the questionnaire

Open the quote or invoice that contains a line at 10% or 5.5%.
In the "Reduced VAT rate" card, indicate whether "The home was completed more than two years ago" and whether "The premises are used as a dwelling".
Choose the "Nature of the work": improvement or maintenance (10%), energy renovation (5.5%) or mixed work.
If needed, add the "Year the home was completed (optional)" and the "Work address (if different from the customer's)".
Click "Save the questionnaire". The status changes to "To be certified by the customer".

If the answers rule out the reduced rate, the status shows "Not eligible for the reduced rate": the standard rate of 20% must apply.

Carte TVA à taux réduit avec le questionnaire d'éligibilité et le statut À certifier par le client

Have the customer certify

On a quote: the customer certifies the conditions by accepting the quote on the portal or by signing it on site.
On paper: click "Download the attestation (PDF)", have it signed, then click "Save a signed attestation".
In the "Attestation signed by the customer" window, enter the "Signatory's name", choose "Signed paper attestation" or "Certified in front of me, on site", then click "Save the certification".

The status changes to "Certified by the customer" and the mention appears on the document's PDF. When you convert a quote into an invoice, the certification carries over to the invoice.

Fenêtre Attestation signée par le client avec le nom du signataire et le mode de certification

Which attestation form?

Simplified attestation (1300-SD): 10% work that does not affect the structural work.
Standard attestation (1301-SD): as soon as there is any 5.5% work, structural work or more than two finishing trades.

Constrigo chooses the form based on your answers and displays it in the card. In the mobile app, the same card offers "Fill in" for the questionnaire and "Signed attestation" for the certification.

Changing a decisive answer after certification cancels that certification: it must be certified again.

Going further

Electronic invoicing: once the certification is saved, the PDF attestation is attached to the transmitted invoice. See "Electronic invoicing 2026 with Constrigo".
Create the document: see "Create an invoice in Constrigo".

Frequently asked questions

When can I apply 10% or 5.5% VAT?

For work in a residential premises completed more than two years ago, provided that the customer certifies these conditions (French General Tax Code, articles 279-0 bis and 278-0 bis A).

What is the risk without an attestation?

In the event of an audit, the company bears the VAT reassessment. If the customer makes a false declaration, they are jointly liable for the additional amount.

Is the quote's certification carried over to the invoice?

Yes, it is copied to the invoice when the quote is converted.

Why does the "Reduced VAT rate" card not appear?

It only appears if at least one line of the document is at 10% or 5.5%.

Constrigo Team

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