{"id":19967,"date":"2026-08-03T10:32:06","date_gmt":"2026-08-03T08:32:06","guid":{"rendered":"https:\/\/archipad.com\/?p=19967"},"modified":"2026-08-03T10:32:08","modified_gmt":"2026-08-03T08:32:08","slug":"tva-du-batiment-comment-determiner-le-bon-taux","status":"publish","type":"post","link":"https:\/\/archipad.com\/fr\/tva-du-batiment-comment-determiner-le-bon-taux\/","title":{"rendered":"TVA du b\u00e2timent : comment d\u00e9terminer le bon taux ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19967\" class=\"elementor elementor-19967\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e841ad e-flex e-con-boxed e-con e-parent\" data-id=\"7e841ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e8a103 elementor-widget elementor-widget-heading\" data-id=\"5e8a103\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><span id=\"docs-internal-guid-a81d55f2-7fff-51fb-5ae6-a3b18bfbed5b\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">La TVA du b\u00e2timent peut rapidement devenir complexe. Entre le taux normal de 20 %, le taux interm\u00e9diaire de 10 % et le taux r\u00e9duit de 5,5 %, une entreprise peut \u00eatre amen\u00e9e \u00e0 appliquer plusieurs taux sur un m\u00eame chantier. Une erreur sur le devis ou la facture peut alors entra\u00eener une r\u00e9gularisation fiscale et r\u00e9duire la marge pr\u00e9vue.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Pour d\u00e9terminer le taux applicable, trois crit\u00e8res doivent \u00eatre \u00e9tudi\u00e9s : l\u2019usage du local, son anciennet\u00e9 et la nature exacte des prestations r\u00e9alis\u00e9es. L\u2019ampleur des travaux, les performances \u00e9nerg\u00e9tiques des \u00e9quipements et la personne qui ach\u00e8te les mat\u00e9riaux peuvent \u00e9galement modifier le traitement fiscal de l\u2019op\u00e9ration.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Voici comment appliquer la TVA du b\u00e2timent de mani\u00e8re coh\u00e9rente, du chiffrage initial jusqu\u2019\u00e0 la facturation.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Justifiez plus facilement vos taux de TVA gr\u00e2ce aux <\/span><a href=\"https:\/\/archipad.com\/fr\/fonctionnalites\/logiciel-compte-rendu-de-chantier\/\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">comptes rendus<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"> Archipad.&nbsp;<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">En r\u00e9sum\u00e9<\/span><\/h2><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">Le taux de 20 % concerne notamment le neuf, les logements de moins de deux ans et les travaux assimil\u00e9s \u00e0 du neuf.<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">Le taux de 10 % s\u2019applique aux travaux courants de r\u00e9novation dans un logement achev\u00e9 depuis plus de deux ans.<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">Le taux de 5,5 % est r\u00e9serv\u00e9 \u00e0 certaines prestations d\u2019am\u00e9lioration \u00e9nerg\u00e9tique r\u00e9pondant aux crit\u00e8res techniques.<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">Plusieurs taux peuvent \u00eatre appliqu\u00e9s sur un m\u00eame chantier lorsque les prestations sont clairement distingu\u00e9es.<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">Le devis, la certification du client et les justificatifs doivent permettre d\u2019expliquer le taux retenu.<\/span><\/p><\/li><\/ul><br><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Qu\u2019est-ce que la TVA dans le b\u00e2timent ?<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">La <\/span><a href=\"https:\/\/www.impots.gouv.fr\/professionnel\/tva\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">TVA<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"> dans le b\u00e2timent est la taxe sur la valeur ajout\u00e9e appliqu\u00e9e aux travaux, aux mat\u00e9riaux et aux prestations de service factur\u00e9s par les professionnels du secteur. Son taux d\u00e9pend de plusieurs crit\u00e8res, notamment la nature des travaux, l\u2019anciennet\u00e9 du logement, son usage et les caract\u00e9ristiques des \u00e9quipements install\u00e9s.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le taux normal de 20 % s\u2019applique par d\u00e9faut. Les taux de TVA r\u00e9duits de 10 % et de 5,5 % sont r\u00e9serv\u00e9s aux op\u00e9rations qui remplissent l\u2019ensemble des conditions r\u00e9glementaires pr\u00e9cis\u00e9es par le <\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">BOFiP<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">.&nbsp;<\/span><\/p><div dir=\"ltr\" style=\"margin-left:0pt\" align=\"center\"><table style=\"border-width: medium;border-style: none;border-color: currentcolor\"><colgroup><col width=\"126\"><col width=\"476\"><\/colgroup><tbody><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;text-align: center;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Taux de TVA<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;text-align: center;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Travaux concern\u00e9s<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">20 %<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Construction neuve, logement achev\u00e9 depuis moins de deux ans, local professionnel, agrandissement important ou \u00e9quipement exclu des taux r\u00e9duits<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">10 %<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Travaux d\u2019am\u00e9lioration, de transformation, d\u2019am\u00e9nagement et d\u2019entretien r\u00e9alis\u00e9s dans un logement de plus de deux ans<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">5,5 %<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Travaux d\u2019am\u00e9lioration \u00e9nerg\u00e9tique respectant les crit\u00e8res techniques en vigueur dans un logement de plus de deux ans<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Sur un m\u00eame chantier, plusieurs taux peuvent coexister. Chaque prestation doit alors \u00eatre identifi\u00e9e et factur\u00e9e avec le taux correspondant.<\/span><\/p><div><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"><br><\/span><\/div><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a69f72 elementor-widget elementor-widget-jet-listing-grid\" data-id=\"3a69f72\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns&quot;:&quot;1&quot;}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-1 grid-col-tablet-1 grid-col-mobile-1 jet-listing-grid--14534\" data-queried-id=\"19967|WP_Post\" 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class=\"jet-listing-grid__item jet-listing-dynamic-post-19967 elementor-dcss-3049167239351644\" data-post-id=\"19967\"  ><div class=\"jet-engine-listing-overlay-wrap\" data-url=\"https:\/\/auth.archipad.com\/registration?return_to=https:\/\/archipad.com\/fr\/page-remerciement-inscription&#038;origin_hint=website\" data-target=\"_blank\">\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"14534\" class=\"elementor elementor-14534\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-131d650 e-con-full bannerintra e-flex e-con e-parent\" data-id=\"131d650\" data-element_type=\"container\" data-e-type=\"container\" id=\"bannerintra\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-67386eb e-con-full e-flex e-con e-child\" data-id=\"67386eb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-6ea2823 e-con-full e-flex e-con e-child\" data-id=\"6ea2823\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e071d8 elementor-widget elementor-widget-spacer\" data-id=\"2e071d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-edf4bdc e-con-full e-flex e-con e-child\" data-id=\"edf4bdc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-9bf3882 e-con-full banner2 e-flex e-con e-child\" data-id=\"9bf3882\" data-element_type=\"container\" data-e-type=\"container\" id=\"banner2\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8690160 elementor-widget elementor-widget-heading\" data-id=\"8690160\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Centralisez le suivi de vos chantiers <span style=\"color: #E33D2E\">en quelques clics<\/span><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-23100f8 e-con-full e-flex e-con e-child\" data-id=\"23100f8\" data-element_type=\"container\" data-e-type=\"container\" 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elementor-widget-heading\" data-id=\"0c0cacf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Tester gratuitement<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-535fc26 e-con-full e-flex e-con e-child\" data-id=\"535fc26\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-9cc2fad e-con-full e-flex e-con e-child\" data-id=\"9cc2fad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d0ea718 elementor-widget elementor-widget-rating\" data-id=\"d0ea718\" data-element_type=\"widget\" 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xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\" style=\"--e-rating-icon-marked-width: 50%;\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97ea64f elementor-widget elementor-widget-heading\" data-id=\"97ea64f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">4,5<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bdba5d elementor-widget elementor-widget-heading\" data-id=\"5bdba5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2,2 K notes<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-74124b0 e-con-full e-flex e-con e-child\" data-id=\"74124b0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-39e7f8d e-con-full e-flex e-con e-child\" data-id=\"39e7f8d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f7ee0c8 elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"f7ee0c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"28\" height=\"28\" viewBox=\"0 0 28 28\" fill=\"none\"><rect width=\"28\" height=\"28\" rx=\"14\" fill=\"#E33D2E\"><\/rect><mask id=\"mask0_607_300\" style=\"mask-type:alpha\" maskUnits=\"userSpaceOnUse\" x=\"2\" y=\"2\" width=\"24\" height=\"24\"><rect x=\"2\" y=\"2\" width=\"24\" height=\"24\" fill=\"#D9D9D9\"><\/rect><\/mask><g mask=\"url(#mask0_607_300)\"><path d=\"M8.69221 24.5V16.9098L5.35571 11.5L9.67296 4.5H18.327L22.6442 11.5L19.3077 16.9098V24.5L14 22.702L8.69221 24.5ZM10.1922 22.3788L14 21.1115L17.8077 22.3788V18.5H10.1922V22.3788ZM10.5095 6L7.10946 11.5L10.5095 17H17.4905L20.8905 11.5L17.4905 6H10.5095ZM12.95 15.2192L9.75571 12.05L10.825 10.9807L12.95 13.1058L17.175 8.85575L18.2442 9.9L12.95 15.2192Z\" fill=\"white\"><\/path><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tN\u00b01 du BTP\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\ten France\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eae9292 e-con-full e-flex e-con e-child\" data-id=\"eae9292\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-978e3f1 elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"978e3f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"28\" height=\"28\" viewBox=\"0 0 28 28\" fill=\"none\"><rect width=\"28\" height=\"28\" rx=\"14\" fill=\"#E33D2E\"><\/rect><mask id=\"mask0_607_298\" style=\"mask-type:alpha\" maskUnits=\"userSpaceOnUse\" x=\"2\" y=\"2\" width=\"24\" height=\"24\"><rect x=\"2\" y=\"2\" width=\"24\" height=\"24\" fill=\"#D9D9D9\"><\/rect><\/mask><g mask=\"url(#mask0_607_298)\"><path d=\"M8.023 19.2923C8.873 18.6616 9.799 18.1635 10.801 17.798C11.8028 17.4327 12.8692 17.25 14 17.25C15.1308 17.25 16.1972 17.4327 17.199 17.798C18.201 18.1635 19.127 18.6616 19.977 19.2923C20.5987 18.6089 21.0913 17.8179 21.4548 16.9192C21.8183 16.0206 22 15.0475 22 14C22 11.7833 21.2208 9.89583 19.6625 8.3375C18.1042 6.77917 16.2167 6 14 6C11.7833 6 9.89583 6.77917 8.3375 8.3375C6.77917 9.89583 6 11.7833 6 14C6 15.0475 6.18175 16.0206 6.54525 16.9192C6.90875 17.8179 7.40133 18.6089 8.023 19.2923ZM14.0003 14.75C13.0873 14.75 12.3173 14.4367 11.6905 13.81C11.0635 13.1832 10.75 12.4133 10.75 11.5003C10.75 10.5873 11.0633 9.81733 11.69 9.1905C12.3168 8.5635 13.0868 8.25 13.9998 8.25C14.9128 8.25 15.6827 8.56333 16.3095 9.19C16.9365 9.81683 17.25 10.5867 17.25 11.4997C17.25 12.4127 16.9367 13.1827 16.31 13.8095C15.6832 14.4365 14.9133 14.75 14.0003 14.75ZM14 23.5C12.6808 23.5 11.4433 23.2519 10.2875 22.7558C9.13167 22.2596 8.12625 21.5839 7.27125 20.7288C6.41608 19.8738 5.74042 18.8683 5.24425 17.7125C4.74808 16.5567 4.5 15.3192 4.5 14C4.5 12.6808 4.74808 11.4433 5.24425 10.2875C5.74042 9.13167 6.41608 8.12625 7.27125 7.27125C8.12625 6.41608 9.13167 5.74042 10.2875 5.24425C11.4433 4.74808 12.6808 4.5 14 4.5C15.3192 4.5 16.5567 4.74808 17.7125 5.24425C18.8683 5.74042 19.8738 6.41608 20.7288 7.27125C21.5839 8.12625 22.2596 9.13167 22.7558 10.2875C23.2519 11.4433 23.5 12.6808 23.5 14C23.5 15.3192 23.2519 16.5567 22.7558 17.7125C22.2596 18.8683 21.5839 19.8738 20.7288 20.7288C19.8738 21.5839 18.8683 22.2596 17.7125 22.7558C16.5567 23.2519 15.3192 23.5 14 23.5ZM14 22C14.9025 22 15.7727 21.8548 16.6105 21.5645C17.4483 21.274 18.1922 20.8679 18.8422 20.3462C18.1922 19.8436 17.458 19.4519 16.6395 19.1712C15.8208 18.8904 14.941 18.75 14 18.75C13.059 18.75 12.1776 18.8888 11.3558 19.1663C10.5339 19.4439 9.80125 19.8372 9.15775 20.3462C9.80775 20.8679 10.5517 21.274 11.3895 21.5645C12.2273 21.8548 13.0975 22 14 22ZM14 13.25C14.4975 13.25 14.9135 13.0827 15.248 12.748C15.5827 12.4135 15.75 11.9975 15.75 11.5C15.75 11.0025 15.5827 10.5865 15.248 10.252C14.9135 9.91733 14.4975 9.75 14 9.75C13.5025 9.75 13.0865 9.91733 12.752 10.252C12.4173 10.5865 12.25 11.0025 12.25 11.5C12.25 11.9975 12.4173 12.4135 12.752 12.748C13.0865 13.0827 13.5025 13.25 14 13.25Z\" fill=\"white\"><\/path><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t+150 000\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tUtilisateurs\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a href=\"https:\/\/auth.archipad.com\/registration?return_to=https:\/\/archipad.com\/fr\/page-remerciement-inscription&#038;origin_hint=website\" class=\"jet-engine-listing-overlay-link\" target=\"_blank\"><\/a><\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8c785c elementor-widget elementor-widget-heading\" data-id=\"e8c785c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><span id=\"docs-internal-guid-8efb61f9-7fff-fc58-0a5f-75f9560373e0\"><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Quand est-ce que les travaux sont soumis au taux de 20 % ?<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le taux normal de 20 % s\u2019applique lorsque les conditions d\u2019un taux r\u00e9duit ne sont pas r\u00e9unies. Il concerne les constructions neuves, mais aussi certaines op\u00e9rations r\u00e9alis\u00e9es dans des b\u00e2timents anciens.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Les op\u00e9rations concern\u00e9es<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le taux de 20 % s\u2019applique notamment aux travaux r\u00e9alis\u00e9s dans :<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">une construction neuve ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">un logement achev\u00e9 depuis moins de deux ans ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">un local exclusivement professionnel, commercial ou agricole.<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Dans un logement ancien, certains postes restent \u00e9galement tax\u00e9s \u00e0 20 %, comme les \u00e9quipements mobiliers ou \u00e9lectrom\u00e9nagers et les travaux portant sur les espaces verts.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Depuis le 1er mars 2025, le minist\u00e8re de l\u2019\u00c9conomie pr\u00e9cise que la fourniture et l\u2019installation d\u2019une chaudi\u00e8re utilisant une \u00e9nergie fossile, comme le gaz ou le fioul, rel\u00e8vent aussi du taux normal en France m\u00e9tropolitaine.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Les travaux assimil\u00e9s \u00e0 du neuf<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Une r\u00e9novation lourde peut \u00eatre soumise \u00e0 20 % lorsqu\u2019elle aboutit fiscalement \u00e0 la production d\u2019un immeuble neuf. C\u2019est notamment le cas en pr\u00e9sence :<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">d\u2019une sur\u00e9l\u00e9vation ou d\u2019une addition de construction ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">d\u2019une remise \u00e0 neuf importante du gros \u0153uvre ou du second \u0153uvre ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">d\u2019une augmentation de plus de 10 % de la surface de plancher existante.<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le BOFiP d\u00e9taille les crit\u00e8res permettant de d\u00e9terminer si des travaux de r\u00e9novation doivent \u00eatre assimil\u00e9s \u00e0 du neuf. L\u2019anciennet\u00e9 du logement ne suffit donc pas, \u00e0 elle seule, \u00e0 justifier un taux r\u00e9duit.<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Quels travaux b\u00e9n\u00e9ficient du taux r\u00e9duit de 10 % ?<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le taux de 10 % concerne les travaux d\u2019am\u00e9lioration, de transformation, d\u2019am\u00e9nagement et d\u2019entretien r\u00e9alis\u00e9s dans un logement affect\u00e9 \u00e0 l\u2019habitation et achev\u00e9 depuis plus de deux ans.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Les travaux \u00e9ligibles<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le dispositif peut concerner une r\u00e9sidence principale ou secondaire, quel que soit le statut du client : propri\u00e9taire, bailleur, locataire, occupant \u00e0 titre gratuit, copropri\u00e9t\u00e9 ou <\/span><a href=\"https:\/\/www.economie.gouv.fr\/particuliers\/gerer-mon-argent\/gerer-mon-budget-et-mon-epargne\/societe-civile-immobiliere-comment-ca-marche\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">SCI<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">.<\/span><\/p><div dir=\"ltr\" style=\"margin-left:0pt\" align=\"center\"><table style=\"border-width: medium;border-style: none;border-color: currentcolor\"><colgroup><col width=\"150\"><col width=\"326\"><\/colgroup><tbody><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;text-align: center;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Cat\u00e9gorie<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;text-align: center;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Exemples<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Finitions<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Peinture, rev\u00eatements de sol ou muraux<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">R\u00e9seaux<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Plomberie, \u00e9lectricit\u00e9<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Entretien<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">R\u00e9fection de toiture<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Am\u00e9nagement<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Cloisons, r\u00e9novation d\u2019une salle de bain<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Dans une salle de bain, la d\u00e9pose des anciens \u00e9quipements, la modification de la plomberie, la pose du carrelage et l\u2019installation de sanitaires peuvent b\u00e9n\u00e9ficier du taux de 10 %, sous r\u00e9serve que toutes les conditions soient remplies.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le BOFiP reprend ici les dispositions de l\u2019<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051215062\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">article 279-0 bis<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"> du Code g\u00e9n\u00e9ral des imp\u00f4ts relatives aux travaux d\u2019am\u00e9lioration, de transformation, d\u2019am\u00e9nagement et d\u2019entretien.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Les mat\u00e9riaux et \u00e9quipements<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le taux d\u00e9pend aussi de la personne qui ach\u00e8te les <\/span><a href=\"https:\/\/archipad.com\/fr\/evolution-des-prix-des-materiaux-de-construction-en-2026-analyse-tendances-et-previsions\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">mat\u00e9riaux<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">.<\/span><\/p><div dir=\"ltr\" style=\"margin-left:0pt\" align=\"center\"><table style=\"border-width: medium;border-style: none;border-color: currentcolor\"><colgroup><col width=\"286\"><col width=\"243\"><\/colgroup><tbody><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;text-align: center;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Situation<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;text-align: center;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Taux applicable<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Mat\u00e9riaux fournis et pos\u00e9s par l\u2019entreprise<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">10 % si la prestation est \u00e9ligible<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Mat\u00e9riaux achet\u00e9s par le client<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">20 % sur les mat\u00e9riaux<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Pose factur\u00e9e s\u00e9par\u00e9ment par l\u2019entreprise<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:6pt;margin-bottom:6pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">10 % ou 5,5 % selon les travaux<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le minist\u00e8re de l\u2019\u00c9conomie rappelle ainsi que les mat\u00e9riaux achet\u00e9s directement par le client restent soumis au taux normal, m\u00eame lorsque la pose peut b\u00e9n\u00e9ficier d\u2019un taux r\u00e9duit.<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Quand appliquer le taux r\u00e9duit de TVA de 5,5 % ?<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le taux r\u00e9duit de 5,5 % concerne certaines prestations destin\u00e9es \u00e0 am\u00e9liorer les performances \u00e9nerg\u00e9tiques d\u2019un logement achev\u00e9 depuis plus de deux ans.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Les travaux \u00e9nerg\u00e9tiques \u00e9ligibles<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Il peut notamment s\u2019appliquer \u00e0 :<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">l\u2019isolation thermique des murs, planchers, combles ou toitures ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">certains \u00e9quipements de chauffage utilisant une \u00e9nergie renouvelable ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">la ventilation, la r\u00e9gulation du chauffage ou la production d\u2019eau chaude sanitaire \u00e9ligible ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">le calorifugeage de certaines installations.<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le BOFiP pr\u00e9cise la liste des prestations concern\u00e9es et les niveaux de performance exig\u00e9s. Depuis le 1er octobre 2025, certaines installations photovolta\u00efques r\u00e9sidentielles d\u2019une puissance inf\u00e9rieure ou \u00e9gale \u00e0 9 kWc peuvent aussi b\u00e9n\u00e9ficier du taux de 5,5 %, sous conditions techniques et environnementales.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Les crit\u00e8res techniques et travaux induits<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le seul objectif d\u2019am\u00e9lioration \u00e9nerg\u00e9tique ne suffit pas. Les <\/span><a href=\"https:\/\/archipad.com\/fr\/materiaux-de-construction-de-recuperation-comment-les-choisir-et-les-integrer-sur-chantier\/\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">mat\u00e9riaux<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"> et \u00e9quipements doivent respecter les crit\u00e8res r\u00e9glementaires applicables, que l\u2019entreprise doit v\u00e9rifier avant d\u2019\u00e9tablir le devis.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Certains travaux annexes peuvent \u00e9galement b\u00e9n\u00e9ficier du taux de 5,5 % lorsqu\u2019ils sont indispensables \u00e0 l\u2019intervention principale, par exemple :<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">d\u00e9poser puis reposer un radiateur pour isoler un mur ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">reprendre localement un plafond apr\u00e8s l\u2019isolation de combles.<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le BOFiP distingue toutefois les travaux r\u00e9ellement indissociables des prestations ind\u00e9pendantes. Une r\u00e9novation d\u00e9corative r\u00e9alis\u00e9e en parall\u00e8le conserve donc son propre taux lorsqu\u2019elle n\u2019est pas n\u00e9cessaire aux travaux \u00e9nerg\u00e9tiques.<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Comment appliquer et justifier le bon taux sur les devis et factures ?<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le taux de TVA doit \u00eatre d\u00e9termin\u00e9 avant l\u2019acceptation du devis, puis repris de mani\u00e8re coh\u00e9rente sur les acomptes, les situations de travaux et la facture finale.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">1. V\u00e9rifier l\u2019\u00e9ligibilit\u00e9 des travaux<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Commencez par contr\u00f4ler l\u2019usage et l\u2019anciennet\u00e9 du local, puis la nature de l\u2019intervention :<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">r\u00e9novation courante \u00e9ligible : 10 % ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">am\u00e9lioration \u00e9nerg\u00e9tique \u00e9ligible : 5,5 % ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">construction neuve, extension importante ou op\u00e9ration assimil\u00e9e \u00e0 du neuf : 20 %.<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">\u00c0 d\u00e9faut de remplir toutes les conditions d\u2019un taux r\u00e9duit, le taux normal de 20 % s\u2019applique.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">2. Ventiler les taux sur le devis<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Plusieurs taux peuvent coexister sur un m\u00eame chantier. Chaque prestation doit alors appara\u00eetre sur une ligne distincte avec son montant hors taxes, son taux et le montant de TVA correspondant.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Une r\u00e9novation de salle de bain peut, par exemple, \u00eatre factur\u00e9e \u00e0 10 %, des travaux d\u2019isolation thermique \u00e0 5,5 % et une chaudi\u00e8re au gaz \u00e0 20 %.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le BOFiP pr\u00e9cise toutefois que des prestations \u00e9troitement li\u00e9es peuvent former une op\u00e9ration unique. Dans ce cas, leur ventilation entre plusieurs taux n\u2019est pas toujours admise.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">3. Faire certifier les conditions par le client<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Depuis le 1er mars 2025, le client certifie directement sur le devis ou la facture que les conditions du taux r\u00e9duit sont remplies. Cette mention remplace l\u2019ancienne attestation s\u00e9par\u00e9e.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Elle confirme notamment que le logement est achev\u00e9 depuis plus de deux ans et que les travaux ne conduisent pas \u00e0 la production d\u2019un immeuble neuf ni \u00e0 une augmentation de plus de 10 % de la surface de plancher.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">4. Conserver les justificatifs<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">L\u2019entreprise doit conserver le devis accept\u00e9, les factures, la certification du client et, pour les travaux d\u2019am\u00e9lioration \u00e9nerg\u00e9tique, les caract\u00e9ristiques techniques des \u00e9quipements install\u00e9s.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Ces documents permettent de justifier le taux de TVA appliqu\u00e9 en cas de contr\u00f4le.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Le cas particulier de la sous-traitance<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Lorsqu\u2019un <\/span><a href=\"https:\/\/archipad.com\/fr\/contrat-de-sous-traitance-dans-le-btp-clauses-obligations-et-modele\/\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">sous-traitant<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"> r\u00e9alise des travaux immobiliers pour une entreprise principale assujettie \u00e0 la TVA, il facture g\u00e9n\u00e9ralement hors taxes avec la mention \u00ab Autoliquidation \u00bb. L\u2019entreprise principale d\u00e9clare alors elle-m\u00eame la TVA au taux applicable \u00e0 la prestation.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Ce m\u00e9canisme concerne uniquement la relation entre le sous-traitant et le donneur d\u2019ordre. Il ne modifie pas le taux de TVA factur\u00e9 au client final, qui reste d\u00e9termin\u00e9 selon la nature des travaux, l\u2019usage du local et son anciennet\u00e9.<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Quelles erreurs \u00e9viter lors de l\u2019application de la TVA du b\u00e2timent ?<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Les erreurs les plus fr\u00e9quentes consistent \u00e0 appliquer un taux unique \u00e0 l\u2019ensemble du chantier, \u00e0 retenir un taux r\u00e9duit sans v\u00e9rifier l\u2019anciennet\u00e9 du logement ou \u00e0 manquer de pr\u00e9cision sur le devis.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Il faut notamment \u00e9viter de :<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">confondre les mat\u00e9riaux achet\u00e9s par le client avec ceux fournis par l\u2019entreprise ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">regrouper sous un m\u00eame taux des prestations qui rel\u00e8vent de r\u00e9gimes diff\u00e9rents ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">n\u00e9gliger la certification du client ou les justificatifs techniques ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">facturer sans v\u00e9rifier la coh\u00e9rence entre les travaux pr\u00e9vus et ceux r\u00e9ellement ex\u00e9cut\u00e9s.<\/span><\/p><\/li><\/ul><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Comment Archipad aide-t-il \u00e0 fiabiliser le suivi de la TVA du b\u00e2timent ?<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le taux de TVA doit correspondre aux travaux r\u00e9ellement ex\u00e9cut\u00e9s. En tant que <\/span><a href=\"https:\/\/archipad.com\/fr\/logiciel-suivi-chantier\/\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">logiciel de suivi de chantier<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">, <\/span><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Archipad<\/span><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"> aide l\u2019entreprise \u00e0 rapprocher les prestations pr\u00e9vues au devis des interventions r\u00e9alis\u00e9es gr\u00e2ce \u00e0 :<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">des photos et observations rattach\u00e9es aux plans ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">un suivi de l\u2019<\/span><a href=\"https:\/\/archipad.com\/fr\/avancement-travaux\/\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline;white-space: pre-wrap\">avancement<\/span><\/a><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\"> par lot ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">des <\/span><a href=\"https:\/\/archipad.com\/fr\/compte-rendu-chantier\/\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline;white-space: pre-wrap\">comptes rendus<\/span><\/a><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\"> de chantier illustr\u00e9s.<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Cette tra\u00e7abilit\u00e9 facilite la v\u00e9rification des postes factur\u00e9s et la justification du taux de TVA appliqu\u00e9.<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Conclusion<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">L\u2019application de la TVA dans le b\u00e2timent exige une analyse pr\u00e9cise de chaque op\u00e9ration. Lorsque les prestations sont clairement identifi\u00e9es, ventil\u00e9es et document\u00e9es, le bon taux peut \u00eatre appliqu\u00e9 d\u00e8s le devis et conserv\u00e9 jusqu\u2019\u00e0 la facture finale.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">En cas de r\u00e9novation lourde, de prestations indissociables ou d\u2019un \u00e9quipement dont l\u2019\u00e9ligibilit\u00e9 reste incertaine, la validation du traitement fiscal en amont permet d\u2019\u00e9viter les r\u00e9gularisations ult\u00e9rieures.&nbsp;<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">FAQ&nbsp;<\/span><\/h2><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">1. Quel taux de TVA appliquer dans le b\u00e2timent ?<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Les travaux peuvent \u00eatre soumis aux taux de 20 %, 10 % ou 5,5 %. Le taux applicable d\u00e9pend principalement de l\u2019usage et de l\u2019anciennet\u00e9 du local, de la nature des travaux et des \u00e9quipements install\u00e9s.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">2. Quand appliquer la TVA \u00e0 10 % dans le b\u00e2timent ?<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le taux de 10 % s\u2019applique aux travaux d\u2019am\u00e9lioration, de transformation, d\u2019am\u00e9nagement et d\u2019entretien r\u00e9alis\u00e9s dans un logement achev\u00e9 depuis plus de deux ans. Les travaux ne doivent toutefois pas conduire \u00e0 la production d\u2019un immeuble neuf.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">3. Quels travaux ouvrent droit \u00e0 une TVA de 5,5 % ?<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le taux de 5,5 % concerne certaines prestations d\u2019am\u00e9lioration \u00e9nerg\u00e9tique, comme l\u2019isolation thermique, la ventilation ou l\u2019installation d\u2019\u00e9quipements de chauffage \u00e9ligibles. Les mat\u00e9riaux et \u00e9quipements doivent respecter les performances techniques pr\u00e9vues par la r\u00e9glementation.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">4. Qui est responsable de l\u2019application de la TVA \u00e0 10 % ?<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">L\u2019entreprise applique le taux de TVA sur le devis et la facture et reste redevable de la taxe. Le client doit cependant certifier que les conditions du taux r\u00e9duit sont remplies, notamment concernant l\u2019usage et l\u2019anciennet\u00e9 du logement.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">5. Quand applique-t-on la TVA \u00e0 20 % dans le b\u00e2timent ?<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le taux de 20 % s\u2019applique notamment aux constructions neuves, aux logements achev\u00e9s depuis moins de deux ans et aux locaux exclusivement professionnels. Il concerne \u00e9galement les travaux assimil\u00e9s \u00e0 du neuf, certaines extensions et les \u00e9quipements exclus des taux r\u00e9duits.<\/span><\/p><div><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"><br><\/span><\/div><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La TVA du b\u00e2timent peut rapidement devenir complexe. Entre le taux normal de 20 %, le taux interm\u00e9diaire de 10 % et le taux r\u00e9duit de 5,5 %, une entreprise peut \u00eatre amen\u00e9e \u00e0 appliquer plusieurs taux sur un m\u00eame chantier. Une erreur sur le devis ou la facture peut alors entra\u00eener une r\u00e9gularisation fiscale [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":19968,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jet_sm_ready_style":"","_jet_sm_style":"","_jet_sm_controls_values":"","_jet_sm_fonts_collection":"","_jet_sm_fonts_links":"","footnotes":""},"categories":[178],"tags":[],"class_list":["post-19967","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conseils-astuces"],"_links":{"self":[{"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/posts\/19967","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/comments?post=19967"}],"version-history":[{"count":4,"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/posts\/19967\/revisions"}],"predecessor-version":[{"id":19976,"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/posts\/19967\/revisions\/19976"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/media\/19968"}],"wp:attachment":[{"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/media?parent=19967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/categories?post=19967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/tags?post=19967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}