France Updates — June 2026

France Finalizes Reduced 5.5% VAT Rate for Small Solar Panel Installation

France's tax administration (DGFiP) published updated guidance on June 10, 2026, finalizing rules on the reduced 5.5% VAT rate for the supply and installation of residential solar electricity equipment, following a public consultation launched in October 2025. The guidance (BOI-TVA-LIQ-30-20-97) implements Article 42 of the 2025 Finance Law (Law No. 2025-127 of February 14, 2025).