Prepare your estimate
To be gathered to cost this item
- Annual consumption in m³ adapted to the uses of the activity.
- Municipality invoice: subscription, water and sanitation.
- VAT rate for each component on the invoice.
To be checked to avoid omissions and duplicates
- The price depends on the local service; a national price does not replace the invoice.
- For a monthly cost per unit, use the m³ consumed each month.
- Water can be included in rental charges. The rate proposed here targets water; ventilate sanitation if necessary.
Documentary reference
The supply of water falls under the rate of 5.5%. Certain associated services, notably sanitation, are subject to 10%. Break down the components of the bill rather than applying the water rate to the whole.
BOFiP · VAT on water and associated services · Publication of 07/02/2024 · Accessed October 11, 2026.
Items that may already cover this expense
Check the scope of these items before adding an amount; each expense must only be counted once.
Use this estimate in your business plan
Monthly expenses
Add this item to operating expenses if its amount is not already included in another line. For a one-off expense, use a zero monthly base and an override in the planned month.
If you have premises and bear these costs.
An annual estimate is spread over twelve months. Adjust the monthly schedule for one-off expenses, seasonality and planned due dates.
Guide updated on 14 October 2026. Parameters must come from your quotes, contracts or documented assumptions.
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