TVA on building work

One for the artisans please.. a friend (without internet) had a devis for a new bathroom and stairs to gain access to the grenier. It is an old house not a new one. The devis is laid out correctly in french but the total at the end has TVA non applicable underneath, suggesting none of the work is subject to TVA even at a reduced rate. The artisan is english but is properly registered with a SIRET and decennial insurance.

Can anyone explain why  ????

Thanks

The artisan is most likely an AE, therefore not subject to TVA.

I thought of that but wondered how he managed to work full time as an artisan without exceeding the limits for AE which according to Google is 32,900 for 2014.

If he can do it and make a living after costs (tools, transport, materials etc) and taxes why aren't all trades doing the same ?

It would be possible to 'survive' under that limit if the artisan asks their client to pay for the materials, therefore those figures do not appear on the artisans books or affect their limit.