The BOFiP publication of 9 September 2026 clarifies the guidance on renovation works following public consultation. We note that certification on the quotation or invoice originates in article 41 of the law of 14 February 2025. The update to the administrative guidance must therefore not be presented as creating that obligation.
This certification concerns the conditions for applying the reduced rates under articles 278-0 bis A and 279-0 bis of the French General Tax Code (CGI). The method of substantiation does not, however, establish on its own that the premises and services are eligible.
The distinction has practical consequences for the professional preparing a quotation: obtaining the customer's certification and determining the treatment of the works are complementary steps. Including the statement does not turn an excluded service into an eligible one. Conversely, analysing the characteristics of the work does not replace examining the applicable substantiation requirements.
In practice, the works concerned and the substantiation arrangements applicable to the particular case still need to be examined, including adjustments provided for in the administrative guidance. The value of considering them separately is to identify whether the difficulty concerns the nature of the works or their substantiation. This summary does not address the reverse-charge aspect of the BOFiP update.