Construction firms must prepare for e-invoicing rules by September 2026
Construction and public works firms in France must accept e-invoices from 1 September 2026 and emit them from 1 September 2027. The rules are stricter than other sectors because of progress invoices, retention clauses, and subcontracting chains.
French construction firms face mandatory e-invoicing from September 2026, with stricter rules than other sectors. Progress invoices, retention of guarantee clauses, and subcontracting arrangements require special handling. Firms should prepare now to avoid last-minute compliance gaps.
Construction and public works firms in France must accept electronic invoices from 1 September 2026 and begin emitting them from 1 September 2027. Larger firms must start emitting earlier, from 1 September 2026. Any firm subject to VAT must comply, regardless of size.
The construction sector faces stricter e-invoicing rules than other industries. Progress invoices (factures d’avancement), retention of guarantee clauses, subcontracting, co-contracting, and mixed client bases (public, private, and individual) all require special handling. Subcontractors working for large groups may face earlier demands to align formats.
What changes for business-to-business invoicing
E-invoices must be issued in a structured format: UBL, CII, or Factur-X. They must be sent through an approved platform, not simply as a PDF by email.
Progress invoices must clearly show the site reference, gross and net amounts, and VAT. Invoices with retention clauses must separately state the total work amount, the amount payable immediately, and the amount held as guarantee.
A key change involves reverse-charge VAT (autoliquidation) in subcontracting chains. When a subcontractor invoices a main contractor, who then invoices a public authority or client, the subcontractor must mark “autoliquidation” on both the invoice and the direct payment request. The subcontractor must precisely identify the site and recipient. The software and approved platform must handle this case correctly.
Co-contracting (use case 14) requires the same precision: exact site identification and correct recipient designation.
What changes for invoices to individuals
Firms do not need to emit e-invoices to individual clients. However, they must comply with e-reporting: they must inform the tax authority of their activity through an approved platform. This includes transaction amounts, VAT charged, and payment dates.
What changes for public procurement
Firms working with public bodies already use Chorus Pro. E-invoicing rules do not change the transmission method, but invoices must include updated mandatory information.
How to simplify compliance
Compliance requires two elements: software that emits and processes invoices in an approved format, and an approved platform through which invoices flow in both directions.
Integrating an approved platform into accounting software removes friction. No separate IT project is needed to connect the two systems. The software vendor assumes responsibility for transmitting tax data to the authority. If invoice volume is typical, platform access is free.
Firms must declare their approved platform to the tax authority to activate it.