Support of RES-H infrastructure (VAT reduction)
Updated: 07.02.2019
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).
France