The 5.5 % VAT rate for residential PV up to 9 kWc, in force since 1 October 2025 under the arrêté of 8 September 2025, is still available in November 2026. Article 94 of the 2026 finance law added a condition from 1 March 2026: the installer must hold an official qualification or certification, to be specified by arrêté. A draft replacement arrêté examined by the Conseil supérieur de l'énergie on 23 July 2026 adds hail-resistance class RG5 and a 130 µm minimum wafer thickness, but by late October 2026 it had not been published.
The 2027 budget bill (PLF 2027, article 28) would make the reduced rate depend on the panels' contribution to 'resilience and sustainability' under the EU Net-Zero Industry Act, with criteria set by ministerial order. Amendments extending 5.5 % to home batteries were rejected on 2 November 2026; the FNES wants a single 10 % rate for panels and batteries in the Senate.
For installers: sell 5.5 % kits only with modules on the Certisolis attestation list (13 references from 7 manufacturers in August 2026, per trade press) and a qualified installer; quote batteries at 20 % VAT and expect tighter origin criteria in 2027.
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.
