Terms & conditions

Reduced 5.5 % TVA — conditions

Since 18 July 2026, the 5.5 % TVA rate applies to the supply and installation of air-to-air heat pumps (reversible air-conditioning) when all of the following conditions are met (French tax code art. 278-0 bis A; finance law 2026, art. 92; ministerial order of 13 July 2026):

• The property is residential premises (main or second home) completed more than 2 years ago. The client can be a private individual, a company or an SCI. Offices, shops and restaurants stay at the standard rate. The work must not create a new building or increase the existing floor area by more than 10 %.
• The equipment is supplied and installed by RiviAir on the same invoice. Equipment bought separately is not covered.
• The system is a fixed, reversible (heating and cooling) air-to-air heat pump with an electrically driven compressor, permanently installed. Mobile units are excluded.
• No 12 kW limit. Up to 12 kW: energy class A++ or better for a single-split system (one indoor unit), A+ or better for a multi-split system. Above 12 kW: seasonal efficiency of at least 145 % for heating and 250 % for cooling; special integrated rooftop units instead need 130 % for heating and 150 % for cooling.
• The refrigerant complies with the F-Gas restrictions in force on the date the quotation is signed, and the system can connect to a digital network to receive scheduled temperature settings and be controlled in both heating and cooling.
• You sign a simple certificate confirming the property's age and use, which we provide with the quotation.

Otherwise the standard rate applies (10 % or 20 %). The RiviAir team confirms eligibility on every free quotation. Care plans and maintenance are not affected.