Support of RES-H infrastructure (VAT reduction)

Updated: 07.02.2019

Author: Helena Vidalic

In France, the supply of heat is subject to a reduced VAT of 5.5%, provided the heating network uses at least 50% of heat from biomass, geothermal, or waste energy as well as from energy recovery (Code Général des Impôts, art. 278-0 bis, BOI-TVA-LIQ-30-20-95-20140225). The VAT reduction is enforceable on invoices from the 1 January 2014 (BOI-TVA-LIQ-30-20-95-20140225).


Every natural person or legal entity may be granted a VAT reduction for district heating. 

Competent authority

The competent authority is the national tax office (Direction Générale des Impôts)


Further information

  • Ministère de la Tansition écologique et solidaire - Ministry of the Ecological and Inclusive Transition
  • +33 14 081 212 2
  • website

Basic information on legal sources