Regulatory changeAdoptedVAT and consumption taxesNational

Reduced VAT on solar panel installations: certified or qualified installer required

Article 94 of the 2026 Finance Act supplements point P of Article 278-0 bis of the General Tax Code (reduced VAT on photovoltaic electricity equipment): installation and maintenance must be carried out by a person holding, during the work, a valid professional certification or qualification matching the type and size of the installation and meeting technical requirements set by a joint order of the budget and energy ministers.

Measure originators

Amendment authorLR
Daniel Gremillet
Les Républicains
Amendment authorUC
Claude Kern
Union Centriste et Indépendants
Amendment authorINDEP
Daniel Chasseing
Les Indépendants - République et Territoires
Amendment authorLR
Martine Berthet
Les Républicains
InitiatorLR
Christine Lavarde
Les Républicains
Amendment authorRDSE
Nathalie Delattre
Rassemblement Démocratique et Social Européen
Amendment authorEST
Thomas Dossus
Écologiste - Solidarité et Territoires
Impact on public finances

No official estimate found for this measure.

Measure impact

Households installing solar panels at the reduced VAT rate must use a certified or qualified installer. As of 30 October 2026, the order setting the technical requirements had not been found in the texts reviewed.

Official references

Law number: Loi n° 2026-103 du 19 février 2026 (LF 2026), art. 94
Official Journal: JORF n° 0043 du 20 février 2026

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
21 February 2026

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Entrée en vigueur de l'article ; les exigences techniques de certification ou de qualification sont renvoyées à un arrêté conjoint non identifié au 30 octobre 2026.
Completed
19 February 2026

President of the Republic signature

Promulgation

Publication au Journal officiel

Actors
Emmanuel Macron, Sébastien Lecornu
Promulgation de la loi n° 2026-103 de finances pour 2026 (article 94), publiée au JO du 20 février 2026.