What changed
| Before July 2022 | Since July 2022 | |
|---|---|---|
| Document | certificate signed by the client | detailed statement on the invoice |
| Who issues it | the client | the contractor |
| Who keeps it | the contractor | both parties |
| Who remains responsible | the client | the client, absent contestation |
The simplification is real for the client, who no longer has a document to draw up or sign.
It is misleading as to responsibility. The client no longer issues anything, but remains exposed on the elements concerning them.
The current mechanism
It rests on a unilateral declaration by the professional, with a possibility of contestation. The client has a period in which to object.
The contractor puts a detailed statement on their invoice confirming that the conditions for the reduced rate are met.
The client has a period in which to contest that statement in writing if they find it does not match reality.
If they do not contest while the conditions are not met, they may be liable for the additional tax. Silence therefore amounts to accepting the consequences.
It is a subtle reversal: the absence of a formality to complete does not mean the absence of a duty to check.
Why this mechanism is riskier
Three reasons, all linked to the discreetness of the scheme. The mechanism is barely visible and yet binding.
The client no longer signs anything. The former certificate created a moment of checking; the invoice statement is rarely read.
The statement appears on a financial document, often passed to accounts or filed without close reading.
The period for contesting runs without reminder. It elapses while works continue, a time when attention is elsewhere.
In practice, checking must therefore happen before invoicing, when the parties are discussing the terms, rather than on receipt of the document.
What each party must check
The contractor must satisfy themselves as to the nature of the works and their eligibility, and as to the final-consumer status of the recipient. They cannot alone verify the age or the future use of the property.
The client must check the age of the dwelling, covered in the article on the age condition, and the use of the property after works.
The division is not contractual but factual: each answers for what they were in a position to know.
What an inspection looks at
Four elements, documented in advance rather than afterwards. They constitute the evidence on inspection.
The date of first occupation, established from documents relating to the property.
Actual use after works, notably where part of the property has professional use.
The nature of the works invoiced, some items being excluded from the reduced rate.
Consistency between the statement and reality, a standard statement applied without checking being a point of weakness.
Reassessment covers the difference in rate plus interest, and may occur several years after the works.
Good practice
Three habits, simple and effective.
Raise eligibility at quotation stage, not at invoicing. The method appears in the article on checking eligibility.
Record the check in writing, however briefly, with the documents it rests on.
Keep invoices and their statements with the property file, tax limitation extending over several years.
What this means for a professional
Four rules.
Do not apply a standard statement without checking, the statement binding whoever issues it.
Inform the client of their exposure, which they almost never know since the certificate disappeared.
Address the question at quotation stage, when both parties can still adjust.
Keep a record of the check, the burden of proof falling on whoever claims the reduced rate.
This article reflects the position of the rules at the date of checking and serves professional orientation. It does not constitute tax advice and does not replace consulting the competent administration.