Standard VAT rate for five personal services and higher tax-credit ceilings for home IT assistance and gardening
Decree No. 2013-510 of 17 June 2013 set the list of personal services eligible for reduced VAT rates. From 1 July 2013, five activities moved from the 7% rate to the standard 19.6% rate: minor gardening work, home tuition other than school support, home IT and internet assistance, temporary maintenance and watch of a residence, and agency activities coordinating these services. Decree No. 2013-524 of 19 June 2013 in return raised the annual ceilings of the tax reduction or credit for home employment: from €1,000 to €3,000 for IT assistance and from €3,000 to €5,000 for minor gardening.
Measure originators
European origin
EUMise en conformité après l'avis motivé de la Commission européenne du 21 juin 2012 (procédure d'infraction 2011/2112) sur l'application d'un taux réduit à certains services à la personne.
No official estimate found for this measure.
Measure impact
These services cost more for individuals using a company; the higher tax-benefit ceilings limit the effect for IT assistance and gardening. Contracts signed before 1 July 2013 and not renegotiated could stay at 7% until 1 July 2014.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Entry into force
Immédiate ou à la date prévue