Extension of the Law on Reduced VAT for Residential Renewable Energy Equipment

Under the 2003 Finance Law, the reduced VAT rates applying to equipment for renewable energy production and use which is installed in primary or secondary residencies built for more than two years has been extended until 31 December 2003. The VAT rate is 5.5% in France and Corsica and 2.1% in Guadeloupe, Martinique and Reunion. The equipment must be bought from and installed by the same company.

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