Any person having undertaken or has caused to be undertaken the works listed above, without benefiting from the direct application of the rate of 3% can request VAT refund, provided that: The request relates to a total amount, excluding VAT, exceeding €3 000 and covers a minimum period of 6 months; The time limit for VAT refund has not expired; The total amount of the VAT relief does not exceed €50 000 per dwelling created or/and renovated. A list of invoices accompanied by the originals of the invoices as well as proofs of payment must be annexed.