10% or 5.5% VAT: a statement replaces the old certificate
In France, work on a home completed more than two years ago can qualify for 10% VAT (art. 279-0 bis CGI), or 5.5% for energy-efficiency improvements (art. 278-0 bis A). Since 2025 the customer no longer fills in a Cerfa certificate: a statement on the signed quote or invoice replaces it, and you keep those documents with your books.
Source : CAPEB, TVA réduite : fin des attestations clients (art. 279-0 bis et 278-0 bis A du CGI)