An owners' association (VvE) can be a good regular client for a painter. The law requires the association of a residential building to save for maintenance, based on a plan covering at least ten years. But an association works differently from a private client. The owners' meeting decides, the board signs and a managing agent often arranges payment. So arrange in advance who places the order, write a quote the board can present, agree payment within 30 days and charge 9% VAT on the stairwell of a residential building more than two years old.
In short
- The owners' meeting decides, the board carries out and signs. For major maintenance, ask for the decision of the meeting, with its date.
- Without another agreement an association must pay within 30 days. After that it owes commercial interest, 10.4% a year since 1 July 2026, plus at least €40 in collection costs.
- The stairwell, hall and gallery of a residential building more than two years old follow the homes: 9% VAT, paint included. In a mixed-use building you split, and you do not apply the reverse charge with an association.
About the rules and amounts: as at 24 October 2026. The worked examples are examples, not market figures.
In this article
- Who may place an order on behalf of an owners' association?
- What is an MJOP and how does it help you?
- How do you write a quote for the board?
- How do you make sure the association pays within 30 days?
- Which VAT rate do you charge on the stairwell?
- How do you turn an owners' association into a regular client?
Who may place an order on behalf of an owners' association?
The owners' meeting decides, and the board carries out that decision and represents the association towards you. An owners' association is a legal entity. All powers that the law or the articles do not give to the board belong to the meeting. The board sees to carrying out the decisions of the meeting and represents the association towards others (Dutch Civil Code 5:124, 5:125 and 5:131).
Whether the board may place a painting order without a decision of the meeting is not set out in a single article of law. It depends on the articles and the deed of division, the deed that among other things governs the management and maintenance of the common parts (Dutch Civil Code 5:112). If in doubt, check with a lawyer.
The safe route for major maintenance is simple. Ask for the decision of the owners' meeting, with its date. State in the order confirmation who signs for the association and which decision you refer to. If the association uses a managing agent, ask what he may do on behalf of the board. A managing agent can request quotes and arrange payments, but the association remains your client.
Small association, greater risk of misunderstanding
With a small association of two to four homes you often deal with one owner who says he will arrange it. Even then, ask for a decision or a signature from the board. Without that you cannot be sure the association really placed the order, and your invoice may then be left unpaid.
What is an MJOP and how does it help you?
An MJOP (multi-year maintenance plan) is the plan in which an association sets out which maintenance is needed in the coming years and what it costs. The association of a residential building must set money aside in a reserve fund every year. That amount follows from a maintenance plan adopted by the meeting, or is at least 0.5% of the rebuilding value of the building (Dutch Civil Code 5:126).
The law sets requirements for that plan. It is at most five years old, it covers at least ten years and it lists the maintenance and repair work, with a calculation of the costs per year. The savings are kept in a separate account in the name of the association. The MJOP shows when which work will take place in the coming ten years (Government of the Netherlands).
For you as a painter the MJOP is a diary. Ask for it before you write a quote. You then see which painting work is planned, in which year, and which amount the association has set aside for it. If your price is well above that amount, explain why in the quote. For example because there is more wood rot or because the surface is in worse condition than the plan assumed.
About the rules in 2027: no change is shown for article 5:126. For article 5:127, on the owners' meeting, a change is announced as of 1 January 2027 (wetten.overheid.nl). What will change has not been examined here. If your order depends on a decision after that date, check with a lawyer or with the managing agent.
How do you write a quote for the board?
Write the quote so that the board can present it to the meeting without you. Assume that the owners read your quote without you being there. So state for each part what you will do, where and with which paint.
- Per part: stairwell, gallery, front window frames, storage doors, with numbers or m².
- What is not included, such as wood rot above a certain size, scaffolding or glass, as a separate item with a price.
- The paint system and the brand, with "or equivalent" if you want to keep some room.
- The schedule, and what you do if the weather does not allow outdoor work.
- The VAT per rate, if the building also has a shop or office.
- The payment term and, for a large job, the instalments in which you invoice.
Address the quote to the association, for the attention of the board or the managing agent. When you get the order, ask for the order number and who approves your invoice. Put that number on the invoice. Then the managing agent does not first have to work out which order your invoice belongs to.
If you give an estimated price, the bill may exceed it by at most 10%. More is only allowed if you have warned the association as early as possible that it will cost more, so that it can still limit the work (Dutch Civil Code 7:752). With an association this often means the board has to consult again. So warn early and in writing, with photos.
How do you make sure the association pays within 30 days?
Agree 30 days and put that term in the quote and on the invoice. An owners' association is a legal entity, so your order counts as a commercial agreement. If nothing has been agreed, the association owes commercial interest 30 days after receiving the invoice, without you first having to send a reminder (Dutch Civil Code 6:119a).
You may agree a longer term, up to 60 days. Even longer is only allowed if it has been expressly agreed and is not clearly unfair to you. Do not simply accept 60 days because the managing agent is used to it. You also pay for your paint, your van and the VAT on time.
Commercial interest has been 10.4% a year since 1 July 2026 (Government of the Netherlands). In addition, with a commercial agreement you are entitled to at least €40 for collection costs. That amount is due without a reminder from the day after the last payment date (Dutch Civil Code 6:96).
Worked example
An invoice of €6,684 is paid 30 days late. The commercial interest is then €6,684 times 10.4% times 30 divided by 365, which is €57.13. With the €40 for collection costs you arrive at €97.13. Not a large amount, but it shows that you take the term seriously.
Late payment is a familiar problem for small suppliers. A study of 211 small British manufacturing firms looked at late payment and how they manage their invoices. Many of the respondents supported the law that gives small firms a right to interest on late payment (Peel et al., 2000).
Other research among small British firms found that customers who know how a supplier handles its invoices use that knowledge to pay late without consequences (Howorth & Reber, 2003). That research is not about owners' associations or painters. The lesson is still useful: clients do not take a payment term seriously if you never enforce it.
A practical order: send the invoice on the day of completion, with the order number. On day 31 call the managing agent or the treasurer. A week later send a reminder that mentions the commercial interest and the €40.
Which VAT rate do you charge on the stairwell?
For painting the stairwell of a residential building more than two years old you charge 9% VAT. The common areas of an apartment building, such as the hall, the stairwell and the lift, follow the rate of the homes (Decree on the explanation of VAT table I, part 2.3). The Tax Administration also expressly mentions common areas in buildings lived in by several people (Belastingdienst).
The paint is also subject to 9%. The Decree states that the materials used in painting are subject to the reduced rate. Nor does the client have to be a private individual. So do not put the paint on the invoice as a separate line at 21%.
If the building also contains a shop, practice or office, you split. The part used for housing gets 9%, the part used for other purposes 21%. The Decree does not say how to make that split. Ask the association for a split, for example by floor area, and put it in the quote. If in doubt, ask the Tax Administration or a VAT adviser.
| Worked example stairwell, mixed-use building | Excluding VAT | VAT | Including VAT |
|---|---|---|---|
| Housing part, 80%, at 9% | €4,800 | €432 | €5,232 |
| Shop part, 20%, at 21% | €1,200 | €252 | €1,452 |
| Total | €6,000 | €684 | €6,684 |
You do not apply the reverse charge with an owners' association. Under the reverse charge your client pays the VAT instead of you. It applies in subcontracting (Belastingdienst), and for work for a self-builder who gives you a copy of its self-builder declaration (Belastingdienst). A self-builder carries out building projects itself without a client, such as a housing association that manages new construction itself.
An ordinary association leaves the work to you and is your client, so you charge VAT yourself. If you work as a subcontractor for a painting firm that has the order from the association, you do apply the reverse charge. If you have doubts about an unusual association, check with the Tax Administration.
How do you turn an owners' association into a regular client?
By helping the board with the next plan. After the job, offer an inspection: a walk past the paintwork with a short report with photos of what will be needed in the coming years. Ask a fixed price for it. That way you supply information for the next MJOP, and the board knows you when the work comes up.
A maintenance contract can record this. For example an inspection every two years with small repairs up to a fixed number of hours, and major maintenance under the MJOP quoted separately. That is an example, not a standard. The right interval depends on the building, its location and the paint.
Do not make the painting part of an MJOP for free. A board that uses your survey to let other painters price the work has received a service from you. Agree in advance that the inspection is paid work, with a price in the quote.
Sources
- Peel, M. J., Wilson, N. & Howorth, C. (2000). Late payment and credit management in the small firm sector: some empirical evidence. International Small Business Journal, 18(2), 17-37. doi.org
- Howorth, C. & Reber, B. (2003). Habitual late payment of trade credit: an empirical examination of UK small firms. Managerial and Decision Economics, 24(6-7), 471-482. doi.org
- Dutch Civil Code Book 5, articles 5:112, 5:124, 5:125, 5:126, 5:127 and 5:131, in force from 1 January 2024, accessed 24 October 2026. wetten.overheid.nl
- Dutch Civil Code Book 6, articles 6:96 and 6:119a, in force from 16 July 2026, accessed 24 October 2026. wetten.overheid.nl
- Dutch Civil Code Book 7, article 7:752, in force from 8 October 2026, accessed 24 October 2026. wetten.overheid.nl
- Besluit omzetbelasting toelichting tabel I (Decree on the explanation of VAT table I), 22 December 2025, no. 2025-30110, Government Gazette 2025, 39463. officielebekendmakingen.nl
- Belastingdienst, Btw-tarief werkzaamheden aan woningen ouder dan 2 jaar (VAT rate for work on homes more than 2 years old), accessed 24 October 2026. belastingdienst.nl
- Belastingdienst, Verlegging bij onderaanneming en personeel uitlenen (reverse charge for subcontracting and hiring out staff), accessed 24 October 2026. belastingdienst.nl
- Belastingdienst, Rolverdeling bij onderaanneming en personeel uitlenen (division of roles in subcontracting and hiring out staff), accessed 24 October 2026. belastingdienst.nl
- Government of the Netherlands, Hoeveel geld moeten vve’s reserveren voor groot onderhoud? (how much must owners' associations reserve for major maintenance?), accessed 24 October 2026. rijksoverheid.nl
- Government of the Netherlands, Hoe hoog is de wettelijke rente? (what is the statutory interest rate?), accessed 24 October 2026. rijksoverheid.nl