Question 44142 — value added tax

Summary

Mr. Fabrice Le Vigoureux questions the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, on the value added tax rate applicable for liquid and gas leak detection services. Article 279-0 bis of the General Tax Code subjects improvement, transformation, development or maintenance work on premises to the reduced rate of 10% of VAT. housing completed more than two years ago. In a response to a written question dated May 3, 2016, the former Minister of Finance and Public Accounts indicated, citing the tax doctrine (BOFiP-taxes reference BOI-TVA-LIQ-30-20-90-30) that “generally speaking, study services are subject to the standard VAT rate. This is particularly the case when these study services such as leak detection services are carried out in isolation. However, the notion of “isolated service” remains quite ambiguous, which plunges many companies into a situation of legal uncertainty whose tax consequences can be particularly significant. Indeed, for identical services, some companies apply the reduced VAT rate while others favor the normal rate, which creates distortions of competition. It should be noted that these structures whose activity consists of searching for liquid or gas leaks are not intended to act alone. In fact, their service is part of a global economic operation, very often prescribed by insurers which results in the repair of water damage noted by policyholders. This is why, in the light of these elements, he would like to be able to obtain from him a clarification regarding the notion of “isolated service” which conditions the applicability of the reduced rate of value added tax for liquid and gas leak detection services.

Machine translation from French. The official text remains authoritative.

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