The 2027 finance bill (PLF 2027), under debate in the Assemblée nationale in November 2026, contains two measures that matter for the solar trade. Article 28 adds a condition to the 5.5 % VAT rate on photovoltaic panels: the products must contribute to 'resilience and sustainability' as defined by the EU Net-Zero Industry Act, which allows less favourable treatment when a single third country supplies more than 50 % of EU demand. The government cites China's share of about 94 % of modules and cells and 50 % of inverters and batteries. The criteria would be fixed by a joint order of the budget and energy ministers; the bill gives no date.
A finance-committee amendment of 9 October 2026 extending 5.5 % to batteries and energy-management equipment fell with the rejection of the revenue part, and two further battery amendments were rejected on 2 November. Trade press also reports that the budget eyes an audit of existing S21 contracts between 300 and 500 kWc; no public text confirms the mechanism yet.
For installers: build 2027 price lists on two VAT scenarios, favour modules with documented EU or non-Chinese cell supply chains and carbon data, and sell storage on economics rather than on a tax break.
An information digest prepared from official announcements and industry press; conditions change — always check the official source and the date of the entry before advising a customer.
