Sign a reduced VAT certificate for construction (5.5% / 10%) online
Simplified certificate issued by the client (owner or tenant of a property > 2 years old) to justify the application of reduced VAT rates to work. Compliant with art. 279-0 bis of the General Tax Code (10% rate — improvement, transformation, renovation, maintenance work), with art. 279-0 bis A (5.5% rate — energy renovation) and the eIDAS regulation. Integrated CERFA 1300-SD form, advanced signature recommended, 10-year archiving with the invoice.
- Legal framework
- Art. 279-0 bis CGI · CERFA 1300-SD
- Signature level
- AES eIDAS recommended
- Legal archiving
- 10 years included
What is a reduced VAT certificate for construction?
The reduced VAT certificate is the document signed by the client (owner or tenant) attesting that the conditions for applying the reduced rate are met. Art. 279-0 bis of the CGI requires, to benefit from the 10% rate on improvement / transformation / renovation / maintenance work in properties completed more than 2 years ago, the production of a simplified certificate (CERFA 1300-SD form or its equivalent). Art. 279-0 bis A extends this scheme to the 5.5% rate for eligible energy renovation work. The certificate must mention: client identity, property address (>2 years), nature and amount of work, statement of honor. The contractor MUST keep the certificate for 10 years (tax statute of limitations period) — advanced electronic signature + Certyneo archiving drastically simplify this obligation.
Why sign electronically?
Integrated CERFA 1300-SD form
Certyneo integrates the official CERFA 1300-SD form with pre-filling of common fields (client identity, property address, nature of work, amount) — the contractor only needs to complete specific details. Client''s advanced electronic signature in 2 minutes.
Remote signature — time saving
No need to print the CERFA, send it by mail, wait for the signed return. The client signs from their phone with SMS OTP. The certificate is ready before work even begins — secures the reduced rate from the outset.
Tax security in case of audit
The electronically signed certificate with eIDAS audit trail can be opposed to the tax authority in case of audit (10-year statute of limitations). In case of doubt about eligibility, the certificate proves the good faith of both the client AND the contractor — protection against VAT reassessment.
Automatic 10-year archiving
Art. L102 B of the Tax Procedures Book requires retention of supporting documents for 10 years. Certyneo automatically archives each certificate + audit trail + associated invoice for this duration. Accessible in one click for any tax justification.
4-step process
From preparation to legal archiving, in less than 5 minutes.
1. Identify the applicable rate
10% rate (art. 279-0 bis CGI): improvement, transformation, renovation, maintenance work in property >2 years old. 5.5% rate (art. 279-0 bis A): eligible energy renovation (insulation, high-performance heating, ventilation, renewable energy). Out of scope: new construction, extension >10% of surface.
2. Prepare the CERFA certificate
Complete the CERFA 1300-SD form: client identity, property address (proof >2 years), nature of work, amount, applicable rate, statement of honor. Certyneo integrates the form with pre-filling.
3. Have the client sign
Secure link sent to client by email with SMS OTP. Advanced signature (AES) in 2 minutes. Qualified timestamp attests the date of signature — prior to the start of work.
4. Attach to invoice + archive
The signed certificate is attached to the final invoice with mention of the reduced rate. Automatic 10-year archiving in compliance with art. L102 B LPF. Accessible in case of tax audit.
Frequently asked questions
- Can a reduced VAT certificate be signed electronically?
- Yes — tax doctrine (BOI-TVA-LIQ-30-20-90-30) expressly admits advanced electronic signature for reduced VAT certificates, provided that the audit trail makes it possible to verify the identity of the signer and the integrity of the document. Certyneo''s advanced signature (AES) meets these requirements.
- When should the certificate be signed?
- BEFORE work begins ideally, or at the latest before invoicing. Tax doctrine tolerates signature up to the invoicing date — beyond that, the administration may refuse the reduced VAT rate benefit. Certyneo timestamps the signature precisely to demonstrate priority over the invoice.
- What conditions qualify for 10% VAT (art. 279-0 bis CGI)?
- Residential dwelling (primary or secondary residence) completed more than 2 years ago, improvement / renovation / remodeling / maintenance work. EXCLUDED: construction of a new dwelling, extension work increasing the living area by more than 10%, work having the effect of increasing floor area / useful area / number of levels by more than 10%.
- What conditions qualify for 5.5% VAT (energy renovation)?
- Same conditions as for 10% (dwelling >2 years) PLUS work falling under energy renovation: thermal insulation (opaque walls, windows, roof), installation / fitting / maintenance of eligible materials and equipment (efficient heating: heat pumps, biomass boiler, RES: solar thermal / photovoltaic, ventilation). Precise list in art. 200 quater CGI.
- How do you prove the dwelling is more than 2 years old?
- Deed of ownership, property tax for the year in question, certificate of completion of work, or statutory declaration by the client. Certyneo allows you to attach supporting documentation to the certificate for joint archiving.
- How long must the certificate be kept?
- 10 years (art. L102 B Book of Tax Procedures). Mandatory retention for both the contractor AND the client. Certyneo automatically archives both copies for this duration — accessible to both parties in case of audit.
- What happens if the certificate is false?
- The certificate is a statutory declaration by the client. If it proves to be false (dwelling <2 years, work outside scope), the client is jointly liable for the additional VAT owed with the contractor (art. 279-0 bis 5° CGI). The signed certificate legally binds the client — hence the importance of a traceable advanced signature.
- Is the electronically signed certificate enforceable against the tax authority?
- Yes — administrative case law recognizes eIDAS-compliant electronic signature. Certyneo''s audit trail (OTP identity, qualified timestamp, SHA-256 hash) proves the signer''s identity, signature date, and document integrity — enforceable against the tax authority and the administrative judge.
Also read
Secure your reduced VAT certificates
Free permanent plan (5 envelopes / month), no credit card required. Compliant with CGI and eIDAS. Integrated CERFA 1300-SD and 10-year archiving included.