Option Explicit
Private Declare Function InvertRect Lib "user32" (ByVal hdc As Long, lpRect As RECT) As Long
Private Type RECT
Left As Long
Top As Long
Right As Long
Bottom As Long
End Type

Private Sub Form_Load()
Dim R As RECT

Me.AutoRedraw = True
Me.Picture = LoadPicture("C:\1.bmp")
Me.ScaleMode = vbPixels

R.Bottom = Me.ScaleHeight
R.Right = Me.ScaleWidth
R.Left = 0
R.Top = 0

Call InvertRect(Me.hdc, R)
End Sub