Vanadium dioxide (VO 2 ) is widely known as one of the excellent thermochromic materials based on a reversible insulator-to-metal phase transition upon temperature change. In this study, VO 2 (M) powder was initially synthesized through a hydrothermal method and a subsequent post-annealing treatment. Additionally, a particle size of the VO 2 (M) powder was reduced and uniformized by introducing a ball-milling process. The resultant VO 2 (M) nanoparticles (NPs) were dispersed in ethanol with the addition of polyvinylpyrrolidone (PVP). The ethanolic dispersion was then coated on a transparent heater used as a substrate by spin-coating to produce VO 2 (M)/PVP composite films. We have attained an exact temperature control of the films by applying voltages to the heater for the assessment of their thermochromic performance such as the solar and the infrared modulation ability. For example, the film temperature could be raised from room temperature to 85.5 • C within 180 s at a low voltage of 11 V, which was enough for inducing the phase transition of the VO 2 (M) NPs showing the infrared modulation ability of 19.3%. The combination of the composite films and the heater was thus proved to be a promising way for realizing transparent thermochromic devices.