Skip to main content

🪚 Artisans and Small Producers

🧾 Declaration Terms for Small Producers


Ecomaison offers simplified procedures for small producers according to the sector:

🛋 Furniture


  • If market placement is < €500,000 excl. VAT/year: simplified annual declaration, actual or flat-rate (1.6% excl. VAT) for 2023.

  • Starting in 2024: flat-rate removed, simplified codes by increments of 10 units.

  • More info:

  • Starting in 2025: simplified codes by units and batches

  • Starting in 2026: simplified codes integrated into the scale by systematically questioning the dimensions and implementation for companies whose annual turnover excl. VAT is below €2M, with a calculated flat-rate at 0.4% of the excl. VAT turnover of products placed on the market.

🚧 Building


  • Starting in 2024: If market placement is < €1M excl. VAT/year: simplified regime, annual declaration.

  • More info: Building member guide

🌱 DIY and Garden


  • Annual declaration possible, actual or flat-rate.

  • If < 10,000 pieces/year and < 15T/year: derogatory model.

  • More info: DIY and Garden member guide

🧸 Toys


  • Annual declaration possible, actual or flat-rate.

  • If < 15,000 pieces/year, unit weight < 10kg, total weight < 15T: derogatory model.

📊 Furniture Scale and Flat-rate Regime 2024


  • The flat-rate regime operates in increments of 10 pieces (rounded to the nearest ten).

  • Example: 43 chairs = 5 times the 10-unit code.

  • To be a small furniture producer:

    • Market placement < 15T/year.

    • Unit weight < 2kg/unit, or < 1,000 units > 2kg/unit.

📊 Furniture Scale and Flat-rate Regime 2025


  • The flat-rate regime operates in increments of 10 pieces and units

  • Example: 43 chairs = 5 times the 10-unit code or 43 times the unit code

  • To be a small furniture producer:

    • Market placement < 15T/year.

    • Unit weight < 2kg/unit, or < 1,000 units > 2kg/unit.

📊 Furniture Scale and Flat-rate Regime 2026


  • The flat-rate regime is calculated based on the proportion of furniture placed on the market

  • For instance: My company has a total turnover of €1,800,000 (€800,000 in furniture manufacturing, €1,000,000 in services (installation, renovation…)

    My purchases of raw materials and components amount to €200,000, of which only €80,000 are not subject to eco-contribution (i.e., 40%).

    The eligible base is 40% x €800,000 = €320,000

    My contribution is therefore 0.4% x €320,000 = €1,280

  • To be eligible for the furniture flat-rate scale:

    • Annual turnover excl. VAT is below €2M

📅 Declaration Calendar


  • If you are no longer a small producer in 2024: quarterly unit declaration.

    • April 1: Q1

    • July 1: Q2

    • October 1: Q3

    • January 1: Q4

🏷 Display and Signage Obligations


Displaying eco-contribution is mandatory for individual clients.

Regulatory obligations for displaying TRIMAN sorting signage for building products.

Collection Solutions


  • Collection solutions proposed by Ecomaison for professionals.

  • Drop-off points for professional waste: visit the Ecomaison website.

  • Access conditions for drop-off points: refer to specific guides.

🛠 Repair Bonus


  • To become a certified repairer and allow your clients to benefit from the repair bonus, consult the information on the Ecomaison website.

  • Where to declare and find the list of certified repairers: see the Ecomaison website.

🔗 Useful Links


Did this article help you?