Sign a VAT reduction certificate BTP (5,5% / 10%) online
Simplified certificate issued by the customer (owner or tenant of a dwelling > 2 years) to justify the application of the reduced VAT rate to the works.Complies with Article 279-0a of the General Tax Code (rate 10% improvement, conversion, development, maintenance works), Article 279-0a A (rate 5,5% energy renovation) and the eIDAS Regulation.CERFA form 1300-SD integrated, recommended advance signature, archiving 10 years with the invoice.
- Legal framework
- The Commission shall be assisted by the Member States in the implementation of this Regulation.
- Signature level
- AES eIDAS recommended
- Legal archives
- 10 years included
What is a VAT reduction certificate BTP?
The reduced VAT certificate is the document signed by the customer (owner or tenant) certifying that the conditions for applying the reduced rate are met. Article 279-0a of the CGI requires, in order to benefit from the 10% rate on improvement/transformation/development/maintenance works in dwellings completed more than 2 years ago, the production of a simplified certificate (form CERFA 1300-SD or equivalent). Article 279-0a extends this scheme to the 5.5% rate for eligible energy renovation works. The certificate must mention: the customer's lodging, the nature of the identity (>2 years), the address and amount of the work, the commitment to honour. The contractor must keep the commitment to advance during 10 years (duration of the tax exemption) the simplified electronic signature the Certitia.
Why sign electronically?
The following information shall be provided in the form of a supplement to the information document:
Certyneo integrates the official CERFA 1300-SD form with pre-fill in of the common fields (customer identity, home address, nature of work, amount) the contractor only needs to fill in the specific details.
Distance signature time saving
The customer signs from his phone with OTP SMS. The certificate is ready even before the work starts secures the reduced rate from the time of the commitment.
Tax security in the event of control
The certificate signed electronically with the eIDAS trail is enforceable against the tax administration in case of control (prescription of 10 years).
Automatically archived for 10 years
Article L102 B of the Tax Procedure Book requires the storage of supporting documents for 10 years. Certyneo automatically archives each certificate + audit trail + associated invoice during this period.
The four-step procedure
From prep to legal filing in less than five minutes.
1.Identify the applicable rate
Rate 10% (Article 279-0a CGI): improvement, conversion, improvement, maintenance work in housing > 2 years Rate 5.5% (Article 279-0a A): energy renovation eligible (insulation, high-performance heating, ventilation, ENR) Excluded: new construction, extension > 10% area
2. Preparation of the CERFA certificate
Complete the CERFA 1300-SD form: identity of the client, home address (proof > 2 years), nature of work, amount, applicable rate, honourable mention.
3. Get the client to sign
Send the secure link to the customer by email with OTP SMS. Advanced signature (AES) in 2 minutes. Qualified time stamp certifies the date of signature before the start of work.
4. Attach to invoice + file
The signed certificate is attached to the final invoice with a reference to the reduced rate.
Frequently Asked Questions
- Can a reduced VAT certificate be signed electronically?
- Yes the tax doctrine (BOI-VAT-LIQ-30-20-90-30) expressly allows for advanced electronic signature for reduced VAT certificates, provided that the trail audit allows verification of the identity of the signatory and the integrity of the document.
- When is the certificate to be signed?
- The tax doctrine allows the signature until the invoice date after which the administration may refuse to grant the reduced rate.
- What are the conditions for benefiting from 10% VAT (Article 279-0a of the General Tax Code)?
- Housing for residential use (main or secondary residence) completed more than 2 years ago, improvement/transformation/development/maintenance works.
- What are the conditions for the 5.5% VAT (energy renewal)?
- The same conditions as for 10% (housing > 2 years) PLUS energy renovation works: thermal insulation (opaque walls, windows, roof), installation/maintenance of eligible materials and equipment (high-performance heating: heat pumps, biomass boiler, ENR: solar thermal/photovoltaic, ventilation).
- How do you prove the house is more than two years old?
- The certificate of ownership, the property tax for the year concerned, the certificate of completion of the work or the certificate of honour of the client.
- How long must the certificate be kept?
- 10 years (Art. L102 B Book of tax procedures). Mandatory storage for the contractor AND the customer. Certyneo automatically archives the two copies during this period accessible to both parties in case of control.
- What happens if you get a false statement?
- The certificate is a declaration of honour for the client. If it turns out to be false (housing < 2 years, field work), the client is jointly responsible for the additional VAT due with the contractor (Art. 279-0 bis 5 ° CGI).
- Is the electronically signed certificate enforceable by the tax authorities?
- Yes administrative case law recognises eIDAS-compliant electronic signature. The Certyneo audit trail (OTP identity, qualified timestamp, SHA-256 hash) proves the identity of the signer, the date of signature and the integrity of the document appealable to the tax administration and the administrative court.
See also
Securing your reduced VAT certificates
Permanent free plan (5 envelopes/month), without credit card. CGI and eIDAS compliant. CERFA 1300-SD integrated and 10 years archiving included.