Fiscal Advantage: Procedure and Practical Cases
The fiscal advantage does not apply automatically. The Common Note No. 9 published by the DGELF details the procedure to be followed and clarifies the different practical cases.
Eligibility Criteria
To benefit from the fiscal advantage, state services, local authorities, and public establishments must first obtain a certificate issued by the competent tax control office. This certificate concerns local purchases included in the loan agreement and applies to agreements signed before or after January 1, 2026.
Application of the Advantage
The date of realization determines the application of the advantage. The note distinguishes four concrete situations:
- Case 1: Works carried out or equipment delivered in 2025 and invoiced in 2026 remain subject to VAT at the rates in force at the date of realization.
- Case 2: For contracts concluded before January 1, 2026, whose works extend into 2026, the works carried out in 2025 remain subject to VAT. Works carried out from January 1, 2026, benefit from the suspension, subject to obtaining the certificate.
- Case 3: Contracts for which the calls for tender were launched in 2025 but will be concluded in 2026 benefit from the suspension, subject to obtaining the certificate.
- Case 4: Supply contracts signed with VAT or customs duties, whose delivery will take place in 2026, benefit from the suspension, subject to obtaining the certificate.
Important Clarification
The note is formal on one point: any invoice issued with VAT without prior presentation of the suspension certificate and validated purchase orders remains subject to VAT. No regularization is possible after the fact.
