{"id":1212,"date":"2018-03-05T12:47:00","date_gmt":"2018-03-05T11:47:00","guid":{"rendered":"https:\/\/www.taxteam-avocats.com\/fr\/?p=1212"},"modified":"2025-11-05T12:51:54","modified_gmt":"2025-11-05T11:51:54","slug":"article-278-0-bis-a","status":"publish","type":"post","link":"https:\/\/www.taxteam-avocats.com\/fr\/2018\/03\/05\/article-278-0-bis-a\/","title":{"rendered":"Article 278-0 bis A"},"content":{"rendered":"\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-8f129ef5 wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--80);padding-bottom:var(--wp--preset--spacing--80)\"><h2 class=\"wp-block-post-title\">Article 278-0 bis A<\/h2>\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-346627ba wp-block-group-is-layout-constrained\">\n<h5 class=\"wp-block-heading\">L&rsquo; article 278-0 bis A, la TVA au taux r\u00e9duit de 5,5% pour les travaux de r\u00e9novation \u00e9nerg\u00e9tiques. <\/h5>\n\n\n\n<p>Afin d\u2019accompagner la transition \u00e9nerg\u00e9tique des logements d\u2019habitation et de soutenir le secteur du b\u00e2timent, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051215127\">l\u2019article 278-0 bis A, 1 du CGI<\/a> pr\u00e9voit l\u2019application de la TVA au taux r\u00e9duit de 5,5% aux travaux d\u2019am\u00e9lioration de la qualit\u00e9 \u00e9nerg\u00e9tique des logements achev\u00e9s depuis plus de 2 ans.<\/p>\n\n\n\n<p>Actuellement, ces travaux d\u2019am\u00e9lioration sont d\u00e9finis comme ceux portant sur la pose, l\u2019installation et l\u2019entretien des mat\u00e9riaux et \u00e9quipements \u00e9ligibles au cr\u00e9dit d\u2019imp\u00f4t pour la transition \u00e9nerg\u00e9tique (CITE), vis\u00e9s \u00e0 l\u2019article 200 quater 1 du CGI dans sa r\u00e9daction en vigueur jusqu\u2019au 31 d\u00e9cembre 2017, sous r\u00e9serve que ces mat\u00e9riaux et \u00e9quipements respectent des caract\u00e9ristiques techniques et crit\u00e8res de performances minimales fix\u00e9s par l\u2019article 18 bis de l\u2019annexe IV au CGI.<\/p>\n\n\n\n<p>La d\u00e9finition actuelle des travaux \u00e9ligibles au taux r\u00e9duit de 5,5% est donc peu lisible pour le contribuable puisqu\u2019elle suppose de faire une lecture combin\u00e9e des dispositions de l\u2019article 200 quater, 1 du CGI, dans une version qui n\u2019est plus en vigueur \u00e0 ce jour, et de celles de l\u2019article 18 bis de l\u2019annexe IV du CGI.<\/p>\n\n\n\n<p>En cons\u00e9quence, la loi de finances pour l\u2019ann\u00e9e 2023 donne une nouvelle d\u00e9finition des travaux de r\u00e9novation \u00e9nerg\u00e9tique des logements \u00e9ligibles au taux de TVA de 5,5%.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-346627ba wp-block-group-is-layout-constrained\">\n<h6 class=\"wp-block-heading\">Application de l&rsquo;article 278-0 bis A, 1 du CGI<\/h6>\n\n\n\n<div class=\"wp-block-kadence-accordion alignnone\"><div class=\"kt-accordion-wrap kt-accordion-id1212_bfb7f1-ad kt-accordion-has-2-panes kt-active-pane-0 kt-accordion-block kt-pane-header-alignment-left kt-accodion-icon-style-arrow kt-accodion-icon-side-right\" style=\"max-width:none\"><div class=\"kt-accordion-inner-wrap\" data-allow-multiple-open=\"true\" data-start-open=\"0\">\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-1 kt-pane1212_5f635a-9f\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>D\u00e9finition autonome des travaux \u00e9ligibles<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-92b9201d wp-block-group-is-layout-constrained\">\n<p>Seront \u00e9ligibles au taux r\u00e9duit de 5,5 %, les travaux de r\u00e9novation \u00e9nerg\u00e9tique r\u00e9pondant cumulativement aux conditions suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les travaux doivent \u00eatre r\u00e9alis\u00e9s dans des locaux achev\u00e9s depuis au moins 2 ans<\/li>\n\n\n\n<li>Les locaux devront \u00eatre affect\u00e9s \u00e0 l\u2019issue des travaux \u00e0 l\u2019habitation<\/li>\n\n\n\n<li>Les travaux devront porter sur la pose, l\u2019installation, l\u2019adaptation et l\u2019entretien de mat\u00e9riaux, d\u2019\u00e9quipements, d\u2019appareils ou de syst\u00e8mes ayant pour objet d\u2019\u00e9conomiser l\u2019\u00e9nergie ou de recourir \u00e0 de l\u2019\u00e9nergie produite \u00e0 partir de source renouvelable par l\u2019am\u00e9lioration :<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>De l\u2019isolation thermique<\/li>\n\n\n\n<li>Du chauffage et de la ventilation (\u00e0 priori utilisant une \u00e9nergie renouvelable)<\/li>\n\n\n\n<li>De la production d\u2019eau chaude et sanitaire (\u00e0 priori utilisant une \u00e9nergie renouvelable)<\/li>\n<\/ul>\n\n\n\n<p>Concernant les travaux d\u2019isolation thermique, cela devrait en pratique concerner les travaux portant sur les toitures, les murs donnant sur l\u2019ext\u00e9rieur, les parois vitr\u00e9es et les portes ext\u00e9rieures et les planchers bas.<\/p>\n\n\n\n<p>Il en r\u00e9sulte ainsi une extension du champ des travaux \u00e9ligibles \u00e0 de nouvelles prestations&nbsp;: les prestations dites d\u2019adaptation. Celles-ci ne sont pas encore d\u00e9finies.<\/p>\n\n\n\n<p>Un arr\u00eat\u00e9 doit \u00eatre adopt\u00e9 pour pr\u00e9ciser la nature et le contenu de l\u2019ensemble des prestations \u00e9ligibles.<\/p>\n\n\n\n<p>De la m\u00eame fa\u00e7on, les caract\u00e9ristiques et niveaux de performances des mat\u00e9riaux, \u00e9quipements, appareils et syst\u00e8mes \u00e9ligibles seront d\u00e9finis par arr\u00eat\u00e9.<\/p>\n\n\n\n<p>Restent exclus du b\u00e9n\u00e9fice du taux r\u00e9duits, les travaux concourant \u00e0 la production d\u2019un immeuble neuf ou emportant une augmentation de plus de 10% de la surface de plancher.<\/p>\n<\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-2 kt-pane1212_afd2f0-cc\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>Conditions d\u2019application du taux r\u00e9duit<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-92b9201d wp-block-group-is-layout-constrained\">\n<p>Actuellement, pour b\u00e9n\u00e9ficier du taux r\u00e9duit de 5,5 %, le preneur des travaux doit remettre \u00e0 l\u2019entreprise une attestation avant le commencement des travaux, selon les mod\u00e8les \u00e9tablis par l\u2019administration fiscale, permettant d\u2019attester que les conditions d\u2019application du taux r\u00e9duit sont bien r\u00e9unies.<\/p>\n\n\n\n<p>L\u2019entreprise de travaux doit conserver cette attestation \u00e0 l\u2019appui de sa comptabilit\u00e9. Le preneur doit conserver copie de cette attestation ainsi que de l\u2019ensemble des factures de travaux jusqu\u2019au 31 d\u00e9cembre de la cinqui\u00e8me ann\u00e9e suivant celle de la r\u00e9alisation des travaux.<\/p>\n\n\n\n<p>Le preneur est solidairement tenu du compl\u00e9ment de TVA, si l\u2019attestation comporte des mentions inexactes de son fait.<\/p>\n\n\n\n<p>La nouvelle r\u00e9daction de l\u2019article 278-0 bis A du CGI maintient la condition tenant \u00e0 la fourniture par le preneur des travaux d\u2019une attestation \u00e9crite. Toutefois, cette attestation doit d\u00e9sormais \u00eatre \u00e9tablie en deux exemplaires originaux, l\u2019un des exemplaires devant \u00eatre conserv\u00e9 par le preneur.<\/p>\n\n\n\n<p>De plus, le point de d\u00e9part du d\u00e9lai de conservation de cette attestation par le preneur est modifi\u00e9 : cette attestation devra \u00eatre conserv\u00e9e jusqu\u2019au 31 d\u00e9cembre de la cinqui\u00e8me ann\u00e9e suivant celle au cours de laquelle les travaux ont \u00e9t\u00e9 factur\u00e9s (et non plus suivant la r\u00e9alisation des travaux).<\/p>\n\n\n\n<p>Le preneur reste solidairement tenu au compl\u00e9ment de TVA si l\u2019attestation comporte des mentions inexactes de son fait.<\/p>\n<\/div>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-346627ba wp-block-group-is-layout-constrained\">\n<p>La nouvelle r\u00e9daction de l\u2019article 278-0 bis A du CGI permet de rationaliser et de simplifier le champ d\u2019application du taux r\u00e9duit de TVA de 5,5 % en mati\u00e8re de travaux de r\u00e9novation \u00e9nerg\u00e9tique des logements.<\/p>\n\n\n\n<p>Toutefois, ces dispositions seront applicables \u00e0 compter de l\u2019entr\u00e9e en vigueur de l\u2019arr\u00eat\u00e9 devant fixer la nature des prestations \u00e9ligibles ainsi que les caract\u00e9ristiques et niveaux de performances des mat\u00e9riaux et \u00e9quipements concern\u00e9s.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-346627ba wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">\u00c0 votre \u00c9coute<\/h2>\n\n\n<div class=\"wp-block-kadence-advanced-form wp-block-kadence-advanced-form191-cpt-id kb-adv-form-label-style-infield kb-adv-form-input-size-large kb-form-basic-style wp-block-kadence-advanced-form\"><form id=\"kb-adv-form-191-cpt-id\" class=\"kb-advanced-form\" method=\"post\">\n<div class=\"kb-row-layout-wrap kb-row-layout-id191_de1429-b6 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n\n<div class=\"wp-block-kadence-column kadence-column191_ef536d-ab\"><div class=\"kt-inside-inner-col\"><div class=\"kb-adv-form-field kb-adv-form-text-type-input kb-adv-form-infield-type-input kb-field191143a6f-fb wp-block-kadence-advanced-form-text\"><label class=\"kb-adv-form-label\" for=\"field191143a6f-fb\">Name<\/label><input name=\"field143a6f-fb\" id=\"field191143a6f-fb\" data-label=\"Name\" type=\"text\" placeholder=\"\" value=\"\" data-type=\"text\" class=\"kb-field kb-text-field\" data-required=\"no\" \/><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-column kadence-column191_b4d972-68\"><div class=\"kt-inside-inner-col\"><div class=\"kb-adv-form-field kb-adv-form-text-type-input kb-adv-form-infield-type-input kb-field191571cf5-71 wp-block-kadence-advanced-form-email\"><label class=\"kb-adv-form-label\" for=\"field191571cf5-71\">Email<span class=\"kb-adv-form-required\">*<\/span><\/label><input name=\"field571cf5-71\" id=\"field191571cf5-71\" data-label=\"Email\" type=\"email\" placeholder=\"\" value=\"\" data-type=\"email\" class=\"kb-field kb-email-field\" data-required=\"yes\" required aria-required=\"true\"\/><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<div class=\"kb-adv-form-field kb-adv-form-text-type-input kb-adv-form-infield-type-input kb-field19157b2b5-46 wp-block-kadence-advanced-form-textarea\"><label class=\"kb-adv-form-label\" for=\"field19157b2b5-46\">Message<span class=\"kb-adv-form-required\">*<\/span><\/label><textarea name=\"field57b2b5-46\" id=\"field19157b2b5-46\" rows=\"3\"  data-label=\"Message\" placeholder=\"\" data-type=\"textarea\" class=\"kb-field kb-textarea-field\" data-required=\"yes\" required aria-required=\"true\"><\/textarea><\/div>\n\n<input type=\"hidden\" name=\"recaptcha_response\" class=\"kb_recaptcha_response kb_recaptcha_0c6efb-62\" \/>\n\n<div class=\"kb-adv-form-field kb-submit-field kb-field4d9218-3a wp-block-kadence-advanced-form-submit\"><button class=\"kb-button kt-button button kb-adv-form-submit-button kb-btn4d9218-3a kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false\" type=\"submit\"><span class=\"kt-btn-inner-text\">Submit<\/span><\/button><\/div>\n<input type=\"hidden\" name=\"_kb_adv_form_post_id\" value=\"191\"><input type=\"hidden\" name=\"action\" value=\"kb_process_advanced_form_submit\"><input type=\"hidden\" name=\"_kb_adv_form_id\" value=\"191-cpt-id\"><\/form><\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo; article 278-0 bis A, la TVA au taux r\u00e9duit de 5,5% pour les travaux de r\u00e9novation \u00e9nerg\u00e9tiques. Afin d\u2019accompagner la transition \u00e9nerg\u00e9tique des logements d\u2019habitation et de soutenir le secteur du b\u00e2timent, l\u2019article 278-0 bis A, 1 du CGI pr\u00e9voit l\u2019application de la TVA au taux r\u00e9duit de 5,5% aux travaux d\u2019am\u00e9lioration de la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-1212","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Article 278-0 bis A - Tax Team et Conseils<\/title>\n<meta name=\"description\" content=\"L&#039; article 278-0 bis A, la TVA au taux r\u00e9duit de 5,5% pour les travaux de r\u00e9novation \u00e9nerg\u00e9tiques. 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