Reduced VAT certificate for painting work: what you need to know

When you entrust painting work to a professional, the VAT rate applied can make a real difference to your final bill. Depending on your project, you may be entitled to a reduced rate of 10%, or even 5.5% in certain cases, rather than the standard rate of 20%. To qualify, you must certify that your property meets certain conditions. Since February 2025, paper CERFA certificates are no longer required, and customer certification must now appear directly on the quote or invoice via a specific statement.

VAT rates applicable to painting in 2026

In France, three VAT rates can apply to painting work depending on the nature of the project and the type of property. The intermediate rate of 10% applies to improvement, transformation and maintenance work in a property over 2 years old, and is the most common rate in renovation.1 This rate covers interior and exterior painting, provided that the property has been completed for more than two years and is used for housing (primary or secondary residence).

The reduced rate of 5.5% is reserved for energy renovation work. If your painting is part of a thermal insulation project (interior or exterior), painting work that is inseparably linked to these improvements can benefit from this very advantageous rate. Finally, the standard rate of 20% applies to new properties (less than two years old), to commercial or professional premises, or when you purchase the paint yourself without going through the tradesperson.

How attestation works since 2025

Before February 2025, you had to complete a CERFA form (the 1301-SD) before work began to certify that your property met the conditions for the reduced rate. Now, this process is simplified. When you sign your quote or invoice, a specific statement appears directly on it, and your signature certifies that the property has been completed for more than two years and that the work meets the legal criteria.

In practice, you no longer have a separate form to fill out. The professional includes the mandatory statement in the contract document, and by signing it, you confirm that your property is eligible. This simplification does not change the underlying conditions, but it reduces administrative steps for both homeowners and tradespeople. On our platform, all quotes comply with this new requirement: each document clearly indicates the applicable rate and integrated certification.

Conditions to qualify for the reduced rate

To benefit from a reduced rate of 10% (or 5.5% for energy renovation), the property must have been completed for more than 2 years and be intended for or used for housing purposes.2 This applies to your primary residence, secondary residence, or a property you rent out and which is occupied.

The work must also be carried out by a professional who invoices both labour and materials. If you buy the paint yourself in a shop and the tradesperson only charges for application, the reduced rate does not apply to materials. Also note an important technical rule for painters: the 10% rate can apply to the entire service (labour and materials) in a property over 2 years old, provided that materials do not exceed 30% of the total ex-VAT invoice amount. If materials represent more than 30%, only the labour remains at 10%, and materials are charged at 20%.

Finally, if your painting project is part of insulation or heating work (for example, repainting after interior insulation installation), painting work can benefit from the 5.5% rate if it is invoiced within three months of the main energy work.

What to remember and what to check on your quote

When you receive a quote for painting work, verify that the professional is applying the reduced rate if you are eligible. The quote must clearly show the VAT rate (10%, 5.5% or 20%) applied to each line, with the specific statement that commits you to certify the property's conditions. On our platform, every professional is verified and properly registered, and all quotes comply with current legal requirements.

Also keep in mind that a new property (completed less than two years ago) or a professional premises cannot benefit from the reduced rate, even for simple painting work. In this case, the standard rate of 20% applies. Finally, if you use a self-employed tradesperson operating under VAT exemption (annual turnover below certain thresholds), you will not pay any VAT at all, and the quote must bear the statement "VAT not applicable, article 293 B of the French Tax Code".

Before accepting a quote, make sure the professional has seen the space to be painted, whether through photos and videos or during a visit. Both approaches work the same way and allow an accurate quote to be established. Our platform systematically requests photos and videos of surfaces before finalizing a quote, precisely to avoid any surprises during the work. Once the project is accepted, all details (price, surfaces, finishes, and of course the VAT rate) are visible online for you, the professional and the platform, which guarantees transparency and secures the smooth progress of the work.