5.5% VAT for air conditioning: certification on the quote or invoice
New rule for certain air-to-air heat pumps in existing homes
Under the new French tax rule for certain air-to-air heat pumps, some air conditioning installations may qualify for the reduced 5.5% VAT rate. The practical criteria for air-to-air heat pumps are still very new: the order was published in the French Journal Officiel on 17 July 2026 and entered into force the following day. This can make a clear difference to the final price, especially for a complete installation including supply, fitting and directly related finishing work.
This page explains how I handle this in practical terms when preparing air conditioning quotes in the Ardèche.
What changes?
For many years, standard air conditioning projects usually involved 20% VAT on the unit and materials, and sometimes 10% VAT on certain installation-related work in a home older than two years.
For certain fixed reversible air conditioners, treated for tax purposes as air-to-air heat pumps, the 5.5% VAT rate may now apply. This is relevant because the system is not only about summer comfort: it can also provide efficient heating in the shoulder seasons and sometimes supplement an existing heating system.
The rule does not apply automatically to every air conditioner. The unit, the dwelling and the scope of the work must all meet the conditions.
When can 5.5% VAT apply?
In practice, I check the dwelling, the work and the selected unit:
- the dwelling must have been completed at least two years ago and be used as housing;
- the system must meet the required energy performance criteria;
- it must be a fixed, reversible air-to-air heat pump with an electrically driven vapour-compression cycle;
- on the date the quote is signed, the refrigerant must comply with the European F-gas rules on GWP and the placing-on-the-market timetable;
- the unit must be able to communicate over a digital network, receive and transmit scheduled temperature settings for both heating and cooling, and control its operating mode;
- the customer must certify on the quote or invoice that the conditions for the reduced rate are met.
For systems with a nominal heat output of up to and including 12 kW, a mono-split must be at least A++ for both cooling and heating, while a multi-split must be at least A+ for both cooling and heating. Separate seasonal-efficiency requirements apply to higher-output rooftop systems.
What certification is required?
Since 1 March 2025, the customer certifies the required information directly on the quote or invoice. A separate Cerfa form or VAT certificate is therefore not normally required.
I include the correct wording directly in the quote. Among other points, the customer certifies that the property is used as a dwelling and is at least two years old, that the work does not create a new building or an excessive extension, and that it qualifies as energy-renovation work. The customer and installer each retain a copy.
This means you can see in advance:
- which VAT rate I apply;
- why that rate appears appropriate based on the available information;
- which conditions are attached to it;
- what happens if another rate proves mandatory at the time of ordering or invoicing.
This keeps the quote understandable and avoids surprises later.
What does this mean for the price?
The difference between 20%, 10% and 5.5% VAT is directly visible in the price you pay. On a complete air conditioning installation, the 5.5% rate can therefore represent a meaningful saving, without reducing technical quality.
More importantly, a well-chosen air-to-air heat pump is not only an air conditioner for hot days. In many homes in South Ardèche, the same system can also heat comfortably and efficiently in the shoulder seasons. This makes the unit more useful, the investment more logical and energy consumption easier to manage.
How I handle this
During an on-site visit, I look not only at the unit, but also at the home:
- where the indoor unit should be installed;
- how refrigerant pipes, condensate drainage and cabling can be routed cleanly;
- whether natural condensate drainage is possible;
- where the outdoor unit can be placed;
- whether the electrical connection is suitable and safe;
- which tax rule fits the chosen solution.
I then prepare a quote explaining the technical solution, the unit choice, the energy performance and the VAT structure together.
No automatic guarantee
Application of the 5.5% VAT rate depends on the legal conditions and on accurate information about the dwelling and the work. If the unit, dwelling or scope of work does not meet all the conditions, I use the correct alternative rate.
That is why I word this carefully in quotes: when 5.5% appears possible, I state it clearly; when there is uncertainty, I discuss it in advance.
Sources and background
The rule is part of the French framework for reduced VAT on energy renovation, including CGI 278-0 bis A, and the recent clarification of criteria for certain air-to-air heat pumps. This clarification was published in the French Journal Officiel on 17 July 2026.
Useful official background:
For clients, the key point is that the quote clearly states why a given VAT rate is applied and which conditions are attached to it.