Building contractor: conditions of access and practice in France

Verified 30 July 2025 - Directorate for Legal and Administrative Information (Prime Minister), Directorate-General for Enterprise (DGE)

  • Regulated craft activity
  • EPA code : 43.99C/ NACE European Code : 43.99C
  • Social contributions : to be paid to the Urssaf: titleContent
  • Social security scheme: Social security for the self-employed (SSI) or General social security scheme, depending on the method of practice
  • Social protection: CPAM: titleContent (disease), Carsat: titleContent (retirement)

Definition

The building contractor - or building and public works (BTP) contractor - is a professional whose activity consists in lead, manage and drive strategy a company for the construction, renovation, maintenance or repair of buildings.

He intervenes on different types of worksites : residential housing, commercial buildings, industrial infrastructure or public buildings.

The activity of a construction company involves “buildings”, i.e. the structure of the buildings. It can be a masonry, structural, earthmoving, waterproofing activity, or plumbing and electricity. These activities require a professional qualification mandatory.

Some construction contractors specialize in one trades such as masonry, carpentry, electricity, plumbing, etc.

Others offer a range of professions. This is referred to as the general company of the building.

In all cases, the company must be under the effective and permanent control of a person who has professional qualification appropriate to the trades exercised.

Access

To practice in France, the building contractor must have the required qualifications.

Thus, the contractor who works alone and performs both plumbing work and electrical work, must hold a qualification in each of these two specialties.

If the qualification conditions are not met, the practice of the profession of building contractor is illegal.

Exercise without the required qualifications is punishable by fine of €7,500. This may also constitute a criminal offense ofspoofing : it is punishable byone year in prison and €15,000 of a fine.

The rules on training and qualification depend on nationality from the building contractor.

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French

In order to work in France, you must have a qualification for each of the activities carried out within the company: painting, masonry, tiles are regulated.

To know Any person who was effectively practicing the profession of building contractor on 6 July 1996 shall prove his professional qualification.

French Diploma

To be able to practice the profession of building contractor in France, you must have obtained one of the following diplomas corresponding to the activity exercised:

EU or EEA Diploma

A building contractor who has obtained an EU or EEA diploma must apply to the CMA: titleContent of the place of competent practice attestation of recognition of professional qualification.

This certificate allows to recognize the diploma obtained in theEuropean Union or in a State ofEuropean Economic Area (EEA).

The following supporting documents shall be communicated to the competent CMA:

  • Valid proof of identity
  • Proof(s) of diploma(s) in the original language with their translation
  • Documents attesting to professional experience (e.g. payslips)
  • Employment contract (if possible)
  • Sometimes a fee that varies depending on the relevant CMA
Who shall I contact

Please note

When the training received presents so-called “substantial” differences with the qualifications and training required in France, the CMA may ask the building contractor to carry out a compensation measure. This can be an adaptation course or an aptitude test. The choice is left to the building contractor.

At the end of the compensation measure, the CMA issues a certificate of professional qualification to the successful building contractor.

3 years of professional experience in France or Europe

It is possible to practice the profession of building contractor in France if one justifies its competence by a professional experience of 3 years.

The contractor must have effective experience in a building craftsman trade (mason for example), in theEuropean Union or in a State ofEuropean Economic Area (EEA). This experience must have been acquired as the head of a company, self-employed or employee.

In this case, the person must obtain the issuance of a attestation of professional qualification by the competent Chamber of Trades and Crafts (CMA) in the place of practice.

Who shall I contact

National of an EU or EEA State

The training and qualification conditions are different if the European national wishes to work in France permanently (freedom of establishment) or temporarily (freedom to provide services).

Permanent exercise (freedom of establishment in France)

To settle in France, the European national must prove a diploma or experience obtained in France or Europe.

French Diploma

To be able to practice the profession of building contractor in France, you must have obtained one of the following diplomas:

All these diplomas must attest to a qualification in the profession of building contractor.

EU or EEA Diploma

In order to establish permanent residence in France, a building contractor who is a national of a State of theEuropean Union or a State ofEuropean Economic Area (EEA) must ask the CMA: titleContent competent in the place of practice of a attestation of recognition of professional qualification.

If the profession is regulated in the State of origin, it is also possible to provide a certificate of competence or evidence of formal qualifications required for the activity of a building contractor in an EU or EEA State.

If the profession of building contractor is not regulated in the State of origin, the practice of the trade must be justified full-time for one year or part-time for an equivalent period in the previous 10 years. This justification is accompanied either by a certificate of competence obtained from the CMA or by a formal qualification obtained in an EU or EEA Member State.

Within one month of receipt of the application, the CMA shall issue a receipt stating the date of receipt of the application.

In the event of an incomplete application, the CMA shall notify the building contractor of the list of missing documents within 15 days of receipt of the application.

In the absence of notification of the CMA's decision within 3 months of receipt of the complete application, recognition of the professional qualification or competences shall be deemed to have been acquired.

Please note

When the training received presents “substantial” differences with the qualifications and training required in France, the CMA may ask the building contractor to carry out a compensation measure. This can be an adaptation course or an aptitude test. The choice is left to the building contractor.

At the end of the compensation measure, the CMA issues a certificate of professional qualification to the successful building contractor.

SOLVIT is particularly active in the recognition of professional qualifications.

The use of SOLVIT is possible if the following 2 conditions are met:

  • The public administration of one EU country has not respected the rights that EU law confers on it as a citizen or company of another EU country.
  • A legal action has not yet been initiated (the administrative appeal is not considered as such).

Submit a complaint to Solvit

After a period of 10 weeks, SOLVIT presents a solution:

  • If this solution resolves the dispute concerning the application of European law, the solution is accepted and the case is closed.
  • If there is no solution, the case is closed as unresolved and referred to the European Commission.
3 years of professional experience in France or Europe

It is possible to practice the profession of building contractor in France if one justifies a professional experience of 3 years. This actual experience must have taken place in the trade of craftsman of the building practicedby the contractor (mason for example), in France, in theEuropean Unionor in a State ofEuropean Economic Area (EEA). This experience must have been acquired as a company manager, self-employed or employee.

In this case, the person must obtain the issuance of a attestation of professional qualification by the competent Chamber of Trades and Crafts (CMA) in the place of practice.

SOLVIT is particularly active in the recognition of professional qualifications.

The use of SOLVIT is possible if the following 2 conditions are met:

  • The public administration of one EU country has not respected the rights that EU law confers on it as a citizen or company of another EU country.
  • A legal action has not yet been initiated (the administrative appeal is not considered as such).

Submit a complaint to Solvit

After a period of 10 weeks, SOLVIT presents a solution:

  • If this solution resolves the dispute concerning the application of European law, the solution is accepted and the case is closed.
  • If there is no solution, the case is closed as unresolved and referred to the European Commission.
Temporary exercise (freedom to provide services)

In order to temporarily and occasionally practice the profession of building contractor in France, it is necessary tobe established in one of the Member States of theEuropean Unionor theEuropean Economic Area (EEA).

However, if the profession of building contractor is not regulated in the State concerned, it must have been practiced for a period ofat least one full-time year in one or more EU or EEA Member States or during a equivalent part-time period during the 10 years preceding the service performed in France.

The building contractor must inform the competent CMA by written declaration that he wishes to practice this profession. If he cannot produce the documents requested under this declaration, he may ask the CMA to carry out an aptitude test to establish his professional qualification.

They can also obtain a certificate of professional qualification from the CMA.

Who shall I contact

Please note

When the training received presents “substantial” differences with the qualifications and training required in France, the CMA may ask the building contractor to carry out a compensation measure. This can be an adaptation course or an aptitude test. The choice is left to the building contractor.

At the end of the compensation measure, the CMA issues a certificate of professional qualification to the successful building contractor.

Third-country national

To settle in France, a third-country national must prove either a diploma or experience obtained in France or Europe.

French Diploma

To be able to practice the profession of building contractor in France, you must have obtained one of the following diplomas:

  • Certificate of Professional Competence (CAP)
  • Professional Patent (BP)
  • Diploma or diploma of equal or higher level approved or registered at the time of its National Register of Professional Qualifications (NRCP). This is a level II “Building contractor” certification (bac +3 / bac +4).

All these diplomas must attest to a qualification in the trade of the building contractor.

EU or EEA Diploma

In order to establish permanent residence in France, a building contractor who is a national of a third country must apply to CMA: titleContent competent in the place of practice of a attestation of recognition of professional qualification.

This certificate allows to recognize the diploma obtained in theEuropean Union or in a State ofEuropean Economic Area (EEA).

The following supporting documents shall be communicated to the competent CMA:

  • Valid proof of identity
  • Proof(s) of diploma(s) in the original language with their translation
  • Documents attesting to professional experience (e.g. payslips)
  • Employment contract (if possible)
  • Sometimes a fee that varies depending on the relevant CMA
Who shall I contact

FYI  

When the training received presents “substantial” differences with the qualifications and training required in France, the CMA may ask the building contractor to carry out a compensation measure. This can be an adaptation course or an aptitude test. The choice is left to the building contractor.

At the end of the compensation measure, the CMA issues a certificate of professional qualification to the successful building contractor.

Third State Diploma

In order to establish permanent residence in France, a building contractor who is a national of a third country must apply to CMA: titleContent competent in the place of practice of a attestation of recognition of professional qualification.

The following supporting documents shall be communicated to the competent CMA:

  • Valid proof of identity
  • Proof(s) of diploma(s) in the original language with their translation
  • Documents attesting to professional experience (e.g. payslips)
  • Employment contract (if possible)
  • Sometimes a fee that varies depending on the relevant CMA
Who shall I contact

FYI  

When the training received presents “substantial” differences with the qualifications and training required in France, the CMA may ask the building contractor to carry out a compensation measure. This can be an adaptation course or an aptitude test. The choice is left to the building contractor.

At the end of the compensation measure, the CMA issues a certificate of professional qualification to the successful building contractor.

3 years of professional experience in France or Europe

It is possible to practice the profession of building contractor in France if one justifies a professional experience of 3 years in the profession in France, in theEuropean Union or in a State ofEuropean Economic Area (EEA). This experience must have been acquired as a company manager, self-employed or employee.

In this case, the person must obtain the issuance of a attestation of professional qualification by the competent Chamber of Trades and Crafts (CMA) in the place of practice.

Who shall I contact

Exercise

We are dealing here with the obligations imposed on the head of company and not directly on the employee.

The choice of a legal form (or legal status) of the company is a decisive step.

It determines how the company operates, but it also has implications for the tax system and social protection.

There are two main legal forms:

  • - (EI) : allows to carry out its activity alone and in its own name. The Head of company and the one and the same person. Micro-company (or self-company) is one with a simplified tax and social regime.
  • Business : allows to carry out an activity in a legal entity distinct from the Head of company. It has the legal personality, i.e. it has its own legal existence (share capital, company name, registered office, etc.).

These two modes of exercise each have their own specific rules:

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- (including micro-entrepreneur)

The creation of an entity (EI) involves few formalities (no drafting of statutes, no constitution of share capital and partner, etc.) and allows to launch its activity quickly. The assets of the individual entrepreneur (IC), including the micro-entrepreneur, are automatically separated into professional and personal assets.

FYI  

For more information, please refer to the fact sheet on the separation of professional and personal assets.

Tax and social system of the classical

The individual entrepreneur is subject to income tax (IR), in the category corresponding to his activity (BIC: titleContent, NCB: titleContent , BA: titleContent..).

However, it is possible to opt for the actual tax regime or even for thebusiness tax (IS).

The individual entrepreneur is covered by the Social Security scheme for self-employed persons. He has the status of a self-employed person (TNS). It does not pay social contributions during at least 90 days which follow the start of its activity.

Our sheet on the social protection for traders and craftsmen details the contributions due and the arrangements for reporting and payment.

Simplified micro-company regime

The scheme of micro-entrepreneur is a very simplified social and tax system. It is applicable when the turnover HT: titleContent does not exceed certain thresholds: for example €188,700 in the case of an activity of selling goods, or €77,700 for the provision of services

The simplified scheme applies automatically for the year of establishment (N) and the following year (N+1) provided that these thresholds are met.

Furthermore, the micro-company is subjected to the exemption from VAT : i.e. the entrepreneur does not declare VAT on the services or sales he makes and cannot deduct it either.

As regards the taxation of income, micro-company is imposed on theIR: titleContent, in the category corresponding to its activity: micro BIC: titleContent, microphone NCB: titleContent , microphone BA: titleContent..). The tax due is calculated taking into account a flat-rate abatement turnover for professional expenses which varies according to the activity carried out (for an activity of selling goods: the allowance corresponds for example to 71% turnover).

For more details on tax allowances, you can consult the sheet on the micro-entrepreneur tax system.

Finally, the entrepreneur pays social security contributions only if he generates turnover.

FYI  

Our sheet on the- (EI) specifies all operating rules.

Business

The business is a legal entity that has a legal personality, i.e. it has its own legal existence (share capital, company name, registered office, etc.). It can sign a commercial lease, hire employees and has a separate estate from that of its partners. It is represented by an officer (a manager or a president) who carries out the activity.

The interest of create a business is to limit the liability of the professional and his associates to the contributions made when the business was set up. It thus makes it possible to protect the personal heritage of each individual.

The trader may engage in a commercial and/or craft activity alone (creating a EURL or a SASU) or byassociating with other persons (LLC, SAS, SAetc.). The creation of a business requires the completion of various formalities such as the drafting of statutes, the deposit of a share capital which can be costly. In addition, the business must comply with various accounting obligations (keeping and filing of annual accounts, convening of shareholders at general meetings (AGMs), holding AGMs for any amendment to the statutes of the business, etc.).

Tax system

The profits made by the business are in principle subject tobusiness tax (IS). For certain types of businesses, partners can opt for income tax (IR). In this case, the benefits are reported as BIC: titleContent in the income tax return.

Social protection

The social protection of the business manager varies according to the type of business chosen. The manager of a EURL or a SARL (if he is a majority) is considered a self-employed person and must contribute to the Urssaf on income from self-employment or on a minimum annual basis.

The manager of a SAS, SASU, SARL (minority or egalitarian) is considered as a salaried assimilated worker. It is part of the general social security system. He enjoys a social protection very close to that of an employee. If he does not pay himself wages, he does not have to pay social security contributions.

To make the right choice, it is therefore essential to take into account many factors:

  • the exercise of the activity alone or together with partners (in business)
  • the tax system for the taxation of profits
  • the social protection scheme in accordance with the envisaged legal form.

To help you choose the legal form that best suits your situation, Urssaf offers the following simulator:

Finding the right legal status (form) and comparing the cost of social contributions

Declare activity

The trader must register the company. This procedure must be carried out online on the website of the companies' Formalities Office:

Window of company formalities

The trader must apply for registration within one month of the declared start date of the activity and no later than 15 days after the start date of the activity. The effect of this formality is to give the company legal status.

This declaration makes it possible to inform all the organizations concerned by the launch of the activity (INSEE, social organizations, Urssaf, public finance center…).

As soon as the application for registration is accepted, INSEE allocates:

  • A number Siren : it is a unique identification number of the 9-digit company 
  • A number Siret : it's thegeographical identifier of each institution from the company, it is therefore possible to have several. This number consists of the Siren and a NIC (Internal Ranking Number).

When registering the company, INSEE also assigns the professional its code EPA: titleContent.

When the professional's spouse decides to work in the company, he must provide a sworn certificate specifying his status in the company:

When the spouse (married, partner of Civil partnerships: titleContent or common-law partner) of the head of company professional activity regular in the company, he must opt for one of the following statuses: collaborating spouse, salaried spouse, associate spouse. The choice of a status makes it possible to guarantee her rights, in particular to retirement.

When registering the company, the Head of company declares the status chosen by the spouse on the website of the company formalities desk by providing the following document:

Certificate on the honor of the spouse (married, past or common-law) of a merchant, craftsman or liberal company manager (choice of status)

For more information on the status of the spouse, please refer to the fact sheet on the spouse of the head of company.

FYI  

If no status has been declared, the spouse is deemed to have opted for the status of salaried spouse.

Declaration of non-conviction

When registering his activity, the trader must provide a declaration on honor of non-conviction.

By this declaration, he attests that he has not been the subject of any criminal, civil or administrative sanction prohibiting him from setting up and managing a company.

One template declaration of non-conviction and parentage is available:

Declaration of non-conviction and filiation for registration in the Trade and Companies Register (RCS) and the National Register of companies (RNE)

Contributions called by theUrssaf: titleContent depend on the structure of the business and the legal status of the manager.

To know all the rules concerning the social system of the manager, it is possible to consult the sheet relating to the Social protection of the business manager.

The trader who carries out his activity in his own name ({circumflex over (X)}) or as majority manager of a business (such as a EURL or a SARL), is affiliated to the Social security for self-employed persons (SSI), the compulsory scheme for self-employed persons.

The professional must pay social contributions to the Urssaf from the beginning of his activity.

However, in practice, no contributions or social contributions are required during the first 90 days which follow the launch of its activity.

Since the income is not yet known at the start of the activity, the contributions are first calculated on a flat-rate basis for the first 2 years (at the same rates as those applicable during the course of business). They are then adjusted and regularized according to the actual revenues of the fiscal year.

Contributions must be paid online in one of the following ways:

  • Either every month : payment is made on the 5th or 20th of each month, by direct debit.
  • Either every quarter : payment is made by direct debit, telepayment or credit card on 5 February, 5 May, 5 August and 5 November.

When he carries out his activity within the framework of a business and holds management functions that give him the status of employee assimilated (president or paid CEO of SAS for example), the professional reports to the general social security system.

His social security contributions are identical to those of an executive employee, and he enjoys equivalent social protection, with the exception of unemployment insurance (optional unemployment insurance is however possible).

Conditions to be respected throughout the activity

To practice, the building contractor must comply with conditions of good repute.

He may not pursue his professional activity if he has been convicted of one of the following offenses:

  • Prohibition to direct, administer or control, directly or indirectly, a commercial, craft, agricultural or legal company
  • Conviction to one additional penalty prohibition of the pursuit of a professional activity

These prohibitions and penalties prevent registration in the National Register of companies (RNE) and may lead to their automatic deregistration if they are already registered there

Control by the CMA

The Chamber of Trades and Crafts (CMA) can check whether the conditions of good repute are respected.

To carry out this check, it can access the national file of the prohibitions to manage.

Please note

The duty of good repute must be respected and can be monitored throughout the activity.

The building contractor has the obligation to subscribe before carrying out the work a ten-year liability insurance, also called ten-year warranty manufacturers, regardless of the form in which he practices his profession (individual entrepreneur, SARL, SAS, etc.).

This insurance guarantees the repair of damage occurring within 10 years following receipt of work.

FYI  

The professional employee is covered by the ten-year guarantee subscribed by his employer.

Damage covered

It covers damage and defects that cannot be detected when receiving work. It must be damage to the strength of the work, or rendering its cannot be used, as for example the defect of a wall liable to cause its collapse.

Sanctions

Failure to subscribe to a ten-year guarantee may expose the trader to heavy risks sanctions : it may be a criminal sanction, since the building contractor incurs €75,000 a fine and six months in prison. It also incurs a civil penalty, such as the obligation to make good the damage at its own expense, or to pay damages.

Warning  

The building contractor has the obligation to attach to his quotes or invoices decennial liability insurance certificate. This certificate must include all the mandatory particulars.

For more details on the ten-year warranty, you can consult our following page: Ten-year manufacturer's warranty.

The building contractor must take out insurance to cover its professional liability (RCP) as part of its interventions. He must take out this insurance before the opening of 1er worksite.

This insurance covers the following damages:

  • Bodily (e.g. injuries caused by a collapsed bulkhead)
  • Hardware (e.g. damage to furniture)
  • Immaterial (e.g. loss of turnover to the customer due to a delay in the execution of the work).

Please note

The building contractor as an employer is responsible of all the damage that its employees could cause. Such damages include all bodily, material and non-material damage that may be caused to a third party during working time and at the place of practice. CPR insurance covers these risks.

When employing construction workers, the employer has the obligation to request the ‘card’ for each of them  BTP: titleContent ” as soon as they are hired.

It is an individual and secure card that reliably identifies any employee who works on a site.

The order of the BTP card is made only by internet and requires the creation of an account:

Application or modification of a BTP card (business identification card)

At the time of the order, the employer pays a flat fee of €9.80.

Any breach by the employer of the obligation to have a BTP card is liable to a fine of €4,000 maximum per employee.

In case of recidivism within 2 years, the fine can go up to €8,000.

For more information, you can consult our factsheet on the BTP card.

The building contractor can sometimes work in an environment that includes electrical installations.

The possession of an electrical authorization is mandatory for the employees carrying out operations in contact with electrical installations or in their vicinity.

The building contractor must verify that the employee has prior training that includes a theoretical part and a practical part. The building contractor then issues the electrical clearance to its employees. At the same time, it provides each employee with a prescription book including electrical safety standards and instructions.

It recognizes that the employee can carry out his duties safely with regard to electrical risk.

Please note

The building contractor, worker independent , is not subject to the obligation to obtain an electrical authorization. However, they must have a level of knowledge of the risks equivalent to that of an authorized employee and be able to prove it.

If he wishes, the developer or the client can request a training certificate.

When the activity is carried out on a building and civil engineering site, the professional must also comply with specific prevention and protection measures in relation to the electrical risk. Non-compliance with these measures is sanctioned a fine of €4,500 (natural persons) or €22,500 (legal persons).

The profession of building contractor, like other construction trades, involves risks (work under tension, at height, in technical premises) that can lead to serious or fatal accidents.

The contractor must therefore put in place special security measures (checking equipment, wearing personal protective equipment (PPE), cutting off power, etc.).

If it hires employees, the building contractor must also ensure their safety by implementing the following measures:

  • Organize occupational risk prevention, information and training activities
  • Assess the risks in the company and develop the Single Occupational Risk Assessment Document (DUERP)
  • Provide them with appropriate equipment (PPE, compliant equipment)
  • Establish a secure work organization.

Failure to comply with these obligations may result in administrative, civil or criminal penalties. For more information, you can visit our page: Occupational health and safety: obligations of the employer.

To go further, it is possible to consult the INRS fact sheets on the prevention in the construction sector and Ameli's tools for professionals in the construction sector.

The work and interventions of the professional are subject to the obligation to establish a advance quotation.

This quote includes a list of mandatory information to be communicated to the customer.

The quote must include the following information:

  • Date of writing
  • Name and address of the company
  • Customer Name
  • Place of execution of the operation
  • Exact nature of the intervention to be carried out
  • Detailed account, in quantity and price, of each service and product required for the planned operation: name, unit price and description of what it applies to (labor hours, linear meter or square meter) and the planned quantity
  • Hourly labor rate TTC: titleContent
  • Modalities for counting estimated time
  • If any: travel expenses
  • Overall amount payable HT: titleContent and TTC: titleContent with VAT rate
  • Duration of validity of the offer
  • Indication on the quote: free or paid
  • Cost of the quote when it is paid
  • When it is mandatory, the ten-year guarantee (contact details of the insurer and geographical coverage area of the insurance)
  • Procedures for the removal and management of the waste generated by the work and the associated costs.

When the trader does not give the customer a quote, he is exposed to a administrative fine up to €3,000 for a natural person (individual contractor) and €15,000 for a business.

For en learn more, it is possible to consult our following page: Mandatory Quote: Activities Involved.

FYI  

The VAT rate may vary depending on the nature of the work carried out. In particular, this rate may be reduced when upgrading works are carried out in residential premises.

For more information, it is possible to consult our sheet on the VAT rate for renovation work on a dwelling.

The professional has the obligation to submit a note at customer for whom he performs a service.

It also has theobligation to submit an invoice in the case of a transaction with a other professional (e.g. when purchasing equipment).

Individual

The professional has the obligation to submit a note at particular customerfor whom he performs a service in the following 2 cases:

  • When the amount of the note is greater than €25
  • When the amount of the note is less than €25, but that the customer requests it.

The amount is communicated all taxes included (VAT included).

This note shall be drawn up in 2 copies, the original being delivered to the customer.

The note shall contain the following information:

  • Date
  • Identity of the trader:
    • If the company is an individual contractor: name and surname of the individual contractor followed by the name ‘Individual contractor’ or ‘EI’
    • If the company is a business: name of the business and name and first name of the professional providing the service
    • Siren Number
    • Address of the company or registered office
    • Mention of the legal form (EURL, SARL, SA, SNC, SAS, etc.) and the amount of the share capital.
  • Customer name and address
  • Detailed breakdown of each service, i.e. the price of the parts or the quantity of products used
  • Name of the parts used (new, used, etc.)
  • Total amount to be paid excluding VAT and VAT.

In the event that there is a public institution (LES), the conditions for issuing the note must be reminded to customers by a legible display at the place where payment for the service is made.

Notes should be kept for 2 years.

Professional

The professional has theobligation to submit an invoice in the case of a transaction with a other professional (e.g. when purchasing equipment).

Each invoice must bear the following statements :

  • Full name of the seller (or supplier) and the customer (or their company name) and their respective address (or the place of their registered office)
  • Legal form (SARL, SAS or other forms) with mention of the share capital if applicable
  • Billing address if different from buyer
  • Registration number at RNE: titleContent (e.g. SIREN number) or Urssaf registration
  • Individual VAT identification number of the seller (or supplier). This mention is mandatory on all invoices, whether they correspond to transactions carried out in France, intra-Community or export
  • Unique invoice number based on a chronological and continuous sequence. However, the trader may establish a separate serial numbering where justified by the conditions for carrying out his business (for example, the existence of several categories of customers for which the billing rules are not identical)
  • Date of issue or issue of the invoice when transmitted electronically
  • Purchase order number when established by the buyer
  • Date of completion of the sale, the provision of services or the payment of the deposit where this date is different from the date of issue or issue of the invoice
  • For each of the goods supplied or services rendered: the quantity, the precise name, the unit price excluding taxes, the applicable VAT rate or, where applicable, the benefit of an exemption
  • Any rebates, discounts, rebates or discounts acquired and quantifiable during the transaction and directly related to this transaction
  • The amount of tax payable and, by tax rate, the total excluding taxes and the corresponding tax. If the taxable person is required to charge VAT other than French VAT, the taxable person must make it very clear that it is the tax of a particular foreigners country
  • Where applicable, reference to the relevant provision of the CGI or the corresponding provision of the Sixth VAT Directive of 28 November 2006 or any other indication that the transaction benefits from an exemption measure, a reverse charge scheme or the profit margin scheme
  • Date on which the settlement is to take place
  • Discount conditions. If the trader does not grant a discount, he must notify the customer on the invoice by a formula of the type: "We do not grant a discount in case of early payment"
  • Rate of penalties payable on the day following the payment date mentioned on the invoice if the debtor has not paid his debt
  • Mention of the fixed compensation of 40 € for recovery costs, in case of late payment.

Each invoice must be written in 2 copies (one for each of the professionals) and kept 10 years.

For more details, you can consult our following page: All about billing.

Professionals involved in the construction sector are concerned by the Extended producer responsibility (EPR) for construction products and materials in the construction sector (BMP), as waste holder or possibly as a marketer (if the company manufactures, imports or markets under its brand building products or materials).

As such, they can benefit from taking back their waste in storage or at a collection point.

They also have the obligation to:

  • Sort at source such waste, respecting the regulatory sorting flows : wood, metals, plaster, plastic, glass, mineral fraction, etc.
  • Bring the sorted waste in adapted recovery points (professional waste disposal sites, recovery platforms set up by eco-organizations)
  • Contribute to a approved eco-organization and comply with the other obligations of the PWR sector for construction products and materials in the building sector (BMP).

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