The same timeline as every other business
Construction (BTP, bâtiment et travaux publics, in French) has no timeline of its own. Since 1 September 2026, every VAT-registered business, from the sole tradesperson to the large builder, must be able to receive e-invoices through a plateforme agréée (approved platform, accredited by the French tax authority, DGFiP). Your materials suppliers, if they are large companies or ETIs (mid-sized companies), already invoice you this way.
By 1 September 2027 at the latest, construction SMEs, very small businesses (TPE) and micro-businesses must in turn issue their invoices electronically and transmit their e-reporting data. The details are in our French e-invoicing guide.
What changes depending on the customer
The rule depends on who pays for the work:
| Customer | What you must do from your start date |
|---|---|
| Main contractor, developer, tradesperson or company established in France and VAT-registered | E-invoice through an approved platform |
| Private individual | Invoice delivered as today; daily total of your sales reported (e-reporting) |
| Business customer established abroad | Invoice delivered as today; e-reporting invoice by invoice |
| State, local authority, public body | Chorus Pro (the public-sector invoicing portal), directly or via your approved platform |
A non-profit association that is not subject to VAT is treated like a private individual: work for it falls under e-reporting.
For a foreign contractor with no establishment in France: according to the DGFiP, French e-invoicing does not apply to you, but you may have e-reporting obligations for operations located in France on which you owe French VAT, and you must then choose an approved platform.
Subcontracting: reverse charge also goes through the platform
When you work as a subcontractor (within the meaning of the French law of 31 December 1975) for a VAT-registered main contractor, the VAT on construction work, including repair, cleaning, maintenance, transformation and demolition linked to a building, is due by the main contractor (article 283, 2 nonies of the CGI, the French tax code).
- Your invoice is issued without VAT and bears the mention "Autoliquidation". The BOFiP (official tax doctrine) adds that it must show that VAT is due by the customer.
- It is still an invoice between two VAT-registered businesses established in France: from your start date, it goes through your approved platform like any other.
- You will have no payment data to report for this work: the DGFiP excludes operations where the customer is liable for the VAT.
A ruling (rescrit) published in September 2026 confirms that, in a single contract mixing reverse-charged work and other services, the whole contract follows the reverse charge, whereas separate contracts each follow their own regime. It also excludes some services, such as equipment hire, mere supplies of materials or cleaning independent of the works.
Deposits and progress invoices
Construction runs on deposits. Good news: the reform does not change their logic, only their channel. Article 289 bis of the CGI requires e-invoicing for invoices between VAT-registered businesses established in France and the related deposits.
- Each deposit invoice to a French business customer will be an e-invoice.
- Your progress invoices (factures de situation) follow the same rule when issued as invoices. A simple progress statement that is not an invoice stays outside the system: the DGFiP states that documents other than invoices can still be exchanged however the business wishes.
- The final invoice must refer to the deposit invoices already issued, as it does today.
For VAT, building work is a supply of services: VAT becomes due when each payment is received, unless you opted to pay VAT on invoicing (option pour les débits). That is why, from your start date, you will have to report your payment data: for an e-invoice, you set the status "Encaissée" with the date and amount received. If you opted for VAT on invoicing, this reporting is not required.
The retention (retenue de garantie)
On a private works contract, the client can withhold up to 5% of interim payments to guarantee that defects noted at handover are put right (French law no. 71-584 of 16 July 1971). The retention can be replaced by a guarantee, and the sums are released one year after handover unless the client objects with reasons.
E-invoicing changes nothing here: the retention is a payment arrangement, not a price reduction. Your invoice shows the full value of the work; it is the payment that is partial. But since VAT on your work is due on receipt, the retained part will only be reported as collected when you actually receive it. Remember to set the "Encaissée" status then, often a year later.
Retentions are also a classic source of unpaid amounts: note the handover date and chase at the one-year mark if the money is not paid. The steps are in what to do when a customer does not pay.
Private clients and reduced VAT rates
For work at a private individual's home, you will not issue an e-invoice. You keep delivering your invoice however you like. Your platform will, however, send the tax authority the total amount of your sales per day, at a frequency that depends on your VAT regime (every two months under franchise en base, the French VAT exemption scheme for small businesses, for example), along with your receipts. The DGFiP states that no data about individuals is transmitted: the figures are aggregated.
The reduced rates of 10% and 5.5% for work in a home completed more than two years ago are unchanged. Since March 2025, the client no longer fills in a certificate: it is enough for them to certify, through a mention on the quote or invoice, that the conditions for the reduced rate are met. Keep that document.
To do now
- Choose an approved platform for receiving invoices, if not done yet: it has been mandatory since 1 September 2026.
- Check that your quoting and invoicing software is an approved platform or a "solution compatible" (connected software), and that it handles deposits, progress invoices, reverse charge and retentions.
- Collect the SIREN (9-digit French company ID) of your main contractors and business customers: it is a new mandatory invoice detail.
- Identify your private clients and decide whether opting for VAT on invoicing makes life simpler (it removes payment-data reporting).
- Test a few e-invoices with a willing customer before September 2027.
To check your situation in a few questions, take our test.
Frequently asked questions
Can my subcontractor still send me a PDF invoice?
Yes, until its own issuing deadline: 1 September 2027 at the latest for an SME or very small business. But if a business already sends you an e-invoice, you must be able to receive it through your approved platform since 1 September 2026.
Is a reverse-charge invoice an e-invoice?
Yes, when it is addressed to a VAT-registered main contractor established in France: it is an invoice between two French businesses, without VAT but with the mention "Autoliquidation". No payment data is reported for this work.
Do I need an e-invoice for a job at a private home?
No. You deliver your invoice as today. From your start date, your platform will only report the daily total of your sales and your receipts (e-reporting).
Are deposit invoices covered?
Yes. Article 289 bis of the CGI covers invoices between VAT-registered businesses established in France and the related deposits. Each deposit invoice to a French business customer will therefore be electronic.
What about public contracts?
Invoices to public entities still go through Chorus Pro. Since 1 September 2026, you can send them through your approved platform connected to Chorus Pro; direct use of Chorus Pro remains possible on a temporary basis.
Sources
- DGFiP — FAQ "Je découvre la facturation électronique" (e-invoicing basics, version of 01/09/2026) (impots.gouv.fr)
- DGFiP — FAQ "J'approfondis la facturation électronique" (in-depth FAQ, version of 01/09/2026) (impots.gouv.fr)
- impots.gouv.fr — E-reporting requirements for foreign companies without a permanent establishment in France (impots.gouv.fr)
- DGFiP — "Tout savoir sur la facturation électronique" (myths and facts, individuals' data) (impots.gouv.fr)
- BOFiP — BOI-TVA-DECLA-10-10-20 (person liable for VAT, reverse charge in subcontracting, 09/09/2026) (bofip.impots.gouv.fr)
- BOFiP — Ruling BOI-RES-TVA-000269 (reverse charge on subcontracted construction work, 09/09/2026) (bofip.impots.gouv.fr)
- BOFiP — BOI-TVA-BASE-20-20 (VAT chargeability for services) (bofip.impots.gouv.fr)
- BOFiP — BOI-TVA-DECLA-30-20-20-10 (invoice details, deposit invoices) (bofip.impots.gouv.fr)
- Légifrance — Law no. 71-584 of 16 July 1971 (retentions on works contracts) (legifrance.gouv.fr)
- impots.gouv.fr — Which VAT rate applies to work on homes? (impots.gouv.fr)
- Entreprendre.Service-Public.fr — Reduced VAT on renovation work: a simple mention is enough (entreprendre.service-public.gouv.fr)
This article summarises the official texts to help you get organised. It is not a substitute for personalised advice from your accountant.