Painter VAT rates: when 10% and when 21%

The difference in VAT on a painting job can represent hundreds of euros in savings. On a 30,000 euro renovation, the standard 21% VAT amounts to 6,300 euros, while the reduced 10% brings the tax down to 3,000 euros. But this tax advantage does not apply automatically: it depends on whether your situation meets three very specific conditions that the law sets without exception.

The three conditions that determine VAT on painting

The reduced 10% VAT applies to renovation and repair work in residential properties when the recipient is an individual who uses the property for personal use (if it is for rental or business activity, the reduced rate does not apply), and when the construction or rehabilitation was completed at least two years before the start of the work1.

The third condition directly affects painting work: the 40% material limit applies to the total renovation budget, not to each line item individually. So even if some materials exceed 40% on specific items, the 10% reduced VAT can still apply if the overall material percentage stays below 40%.

For painting, this last requirement is usually met without difficulty. Painting is the clearest case in all construction because you are billing mostly for labour: in a full apartment of 80 m² invoiced at 2,000 euros before VAT, the materials (plastic paint, primer, filler, tape and plastic sheeting) come to around 500 euros, that is 25% of the base, well below 40%.

When you pay 21% even for your main residence

If a property owner is going to rent out their flat (with less than 2 years since last construction) and hires someone to paint walls and repair blinds, the 10% reduced VAT cannot be applied, because the property will not be used as the client's personal residence (it will be rented out) and it is also new construction; the painter must invoice at 21% VAT2.

You will also pay 21% if you have bought a new or recently renovated property and want to paint it before moving in: until two years have passed since construction or renovation was completed, the law considers it is not yet a "consolidated" property and does not allow the reduced rate.

If it is a commercial space, office or property for tourist rental or business use, VAT will be 21%. In these cases, the age of the property or the percentage of materials does not matter: the nature of the use rules out the tax benefit from the start.

How to verify the 40% material limit

It is not possible to issue invoices at 10% and 21% for the same work, since the Tax Agency understands that everything should be invoiced at 21% as it is the same work. That is why it is essential that the quote calculates from the start whether the overall limit is met.

The painter must separate in the quote what corresponds to labour and what corresponds to materials they supply. If you buy the paint yourself and they only provide their work, those materials do not count towards the 40% limit. But if the painter includes paint, primer, filler, tape, rollers and other consumables in their invoice, all of that counts as materials supplied by them.

On simple repainting work (walls already smooth, without major repairs), the weight of labour is usually high and the reduced rate is maintained. However, if moisture needs to be treated, several coats of special primer applied, or expensive technical paint used, it is worth reviewing the breakdown before accepting the quote to confirm it stays below 40%.

What to do if the quote is at the limit

If the initial quote shows that materials are approaching or exceeding 40%, you have several options to maintain the reduced rate:

• Buy the paint and main materials yourself, so the painter only invoices their work and minor consumables.
• Split the work into two separate phases over time, although the Tax Agency may consider they are still the same work if clearly linked.
• Adjust the scope of work: if what pushes the budget up is an optional item (for example, painting the storage room or garage too), evaluate whether it is worth postponing it.

Remember that the 10% reduced VAT applies to your renovation when three requirements are met simultaneously: you are an individual who uses the property for yourself (not rented out as a business owner, not for tourism, not an office), the property is more than 2 years old since construction or last renovation, and the materials supplied by the company do not exceed 40% of the taxable base3.

What must appear on the final invoice

When the painter gives you the invoice, check that it includes:

• Clear breakdown of labour and materials separately, with the amount of each line item.
• The VAT rate applied (10% or 21%) on the total taxable base.
• Your complete details as the recipient (name, ID number, address of the property where the work was carried out).
• Description of the work performed (painting of X m², number of rooms, type of paint used).

If the painter has applied 10% but you suspect that the conditions are not met (for example, because the property is less than two years old or because materials clearly exceed 40%), ask for it in writing and keep it with the quote. In a tax inspection, responsibility falls on the professional who issued the invoice, but it is better to prevent misunderstandings from the start.

On our platform, all professionals are verified as registered self-employed workers or properly registered companies, and the breakdown of each quote is recorded in writing and visible to you, the painter and us. This prevents surprises mid-project and gives you peace of mind about the VAT you actually owe.