VAT on painting work: the administrative simplification that changes your quote in 2026

Since the beginning of 2025, the declaration rules for benefiting from reduced VAT on painting work have changed in France. Whether you are planning to refresh the walls of your apartment in Paris or repaint the facade of your house in Provence, this change affects you directly and can make the process smoother.

No more paper certificates: a simple mention is now enough

Until 2024, every property owner had to complete and sign a simplified certificate (the Cerfa 1301-SD form) so that a painting contractor could apply a reduced VAT rate on renovation work. The 2025 finance law simplified the administrative process by eliminating the certificate. Instead, it is now enough to mention on the quote or invoice that you meet the conditions for application.

In practice, the professional now simply includes a mention directly on the quote and on the final invoice. This mention certifies that the property has been completed for more than two years and that the work is indeed eligible for the reduced rate. That's it. No need to fill out a separate document, sign it, scan it or submit it. The goal of this reform is to save time for both property owners and contractors, while maintaining tax controls if necessary.

VAT rates for painting: what does not change

The rates themselves remain unchanged. For all painting work in a property1 completed more than two years ago, whether it is a primary or secondary residence, the reduced rate of 10% applies to both labour and materials.

If your painting work is related to energy renovation (for example, finishing paint after exterior thermal insulation, or touch-ups following window replacement to improve insulation), the rate can drop to 5.5%. The same reduced VAT rate also applies to ancillary work induced by the energy renovation work itself.2 In this case, the entire service (insulation and painting) can be invoiced at the same favourable rate.

Conversely, for a new property or one completed less than two years ago, the standard rate of 20% remains mandatory, regardless of the nature of the work.

How to verify that your quote applies the correct rate

When you receive a quote for painting work, check three elements to ensure everything is in order.

Firstly, look at the age of your property. If your apartment in Lyon or your house in Brittany was completed more than two years ago, you are eligible for the reduced rate. A property delivered at the end of 2024 will remain considered new until the end of 2026, and the 20% rate will apply.

Secondly, make sure that the nature of the work corresponds to renovation, maintenance or improvement. A simple repaint of a living room, the refreshing of bedroom walls3, or the renovation of a facade fall into this category and benefit from the 10% rate.

Thirdly, check that the quote includes the required mention. This must clearly indicate that the work is being carried out in a residential property completed more than two years ago and that it is eligible for the reduced rate. A mention on the quote or invoice is enough to justify the application of a reduced rate, provided that the criteria are met. This change aims to simplify procedures, but it also strengthens the responsibility of both parties in case of error.

Avoid common mistakes that cost money

Despite the simplification, certain mistakes persist and can have financial consequences. Applying the wrong VAT rate on a painting quote means either losing money (you pay the difference) or exposing your client to a tax adjustment.

The first mistake is to accept a reduced rate on a property that is too recent. If your property is less than two years old, the 20% rate must apply, even if it is simply interior painting work. There are no exceptions on this point.

The second mistake appears when several types of work are mixed on the same project. If you do both thermal insulation (eligible at 5.5%) and standard decorative painting (eligible at 10%), each line of the quote must mention the corresponding rate. A quote that applies a single rate to the entire project risks being rejected during an audit.

Finally, be wary of work that significantly increases the living area or changes the structure of the building. In this case, the project may fall into the category of new construction, and the standard 20% rate then applies to everything, including painting.

Prepare your project with peace of mind

When you contact a professional for a painting quote, do not hesitate to ask them questions about the rate applied and to request that they explain why this rate is justified in your situation.

On our platform, all professionals are properly registered as self-employed or have a registered company, which guarantees that they know the current tax rules. Before validating a quote, make sure the professional has seen the actual condition of your surfaces, either through photos and videos or during a visit. This step allows you to obtain a final price and avoid unpleasant surprises during the work.

Finally, keep all documents (signed quote, final invoice) for at least five years. In the event of a tax audit, these documents protect you and prove that you have complied with the conditions to benefit from the reduced VAT rate.