Plasterer-plasterer: conditions of access and exercise in France

Verified 08 August 2025 - Directorate for Legal and Administrative Information (Prime Minister), Directorate-General for Enterprise (DGE)

  • Regulated craft activity
  • EPA code : 43.31Z / NACE European Code : 43.31
  • Social contributions : to be paid to theUrssaf: titleContent
  • Social contributions : to be paid to theUrssaf: 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 plasterboard and plasterboard trade belongs to the building and public works (BTP) trades, in the construction sector. second work.

The plasterer is a professional who intervenes on construction sites. construction or renovation, on all kinds of buildings (private or professional), detached house, building, etc.

He works mainly indoors (walls and ceilings).

Its activity consists in assembling plasterboard for construction work such as partitions, ceilings or moldings. This professional is also responsible for making the surface of these structures smooth to prepare the work of the painters.

It can also intervene on old and heritage buildings. In particular, he can make moldings and decorative ornaments in staff to beautify the spaces. He is then called a staffer-ornamentalist.

He's laying systems ofthermal and acoustic insulation to improve the comfort of homes. It also installs fire protection systems (technical sheath, etc.).

The plasterer lays and produces plasterboard partitions and false ceilings. It may also be necessary to install metal-framed partitions or hollow brick partitions.

He knows the specificities of the different existing materials (polystyrene panels, glass wool, rock wool, wood wool, etc.).

For some jobs (e.g. sanding certain surfaces), it must use a Personal Protective Equipment (PPE), like a mask and gloves. He knows how to settle scaffolding for work at height (ceilings).

He works with many chemicals. They must be familiar with the regulations governing environmental liability and the treatment of professional waste.

Access

To practice in France, the plasterer must have the required qualifications. If these conditions are not filled, the practice of the profession of plasterer-plasterer is illegal.

Practicing the profession without having the required qualifications is punishable by fine of €7,500. Illegal practice of the profession is also a criminal offense ofspoofing, punishable byone year in prison and €15,000 of a fine.

If he wishes to direct or manage a company, the plasterer must also respect conditions of good repute. If they do not comply with these conditions, running or managing a company is prohibited.

The rules on training and qualification depend on the nationality of the plasterer:

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French

To work in France, you must have a diploma or experience obtained in France or Europe.

French Diploma

To be able to work as a plasterer in France, you must have obtained one of the following diplomas:

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

EU or EEA Diploma

The French plasterer having obtained an EU or EEA diploma must ask the 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

Please note

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

At the end of the compensation measure, the CMA issues a certificate of professional qualification to the licensed plasterer.

3 years of professional experience in France or Europe

It is possible to practice the profession of plasterer 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 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 work as a plasterer in France, you must have obtained one of the following diplomas:

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

EU or EEA Diploma

To establish himself permanently in France, the plasterer-plasterer 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 practice of plasterboard in an EU or EEA State.

If the profession of plasterer 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 plasterer of the list of missing documents within 15 days of receipt thereof.

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

At the end of the compensation measure, the CMA issues a certificate of professional qualification to the licensed plasterer.

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 it has under EU law 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 plasterer in France if one justifies a professional experience of 3 years in the profession 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 plasterer 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 plasterer is not regulated in the State concerned, the profession 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 plasterer 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 so-called “substantial” differences with the qualifications and training required in France, the CMA may ask the plasterer to carry out a compensation measure. This can be an adaptation course or an aptitude test. The choice is left to the plasterer.

At the end of the compensation measure, the CMA issues a certificate of professional qualification to the licensed plasterer.

Third-country national

In order to settle in France, a third-country national must have a diploma or experience obtained in France or in Europe.

French Diploma

To be able to work as a plasterer in France, you must have obtained one of the following diplomas:

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

EU or EEA Diploma

In order to establish himself permanently in France, the plasterer who is a national of a third country must ask the 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 so-called “substantial” differences with the qualifications and training required in France, the CMA may ask the plasterer to carry out a compensation measure. This can be an adaptation course or an aptitude test. The choice is left to the plasterer.

At the end of the compensation measure, the CMA issues a certificate of professional qualification to the licensed plasterer.

Third State Diploma

In order to establish himself permanently in France, the plasterer who is a national of a third country must ask the 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 so-called “substantial” differences with the qualifications and training required in France, the CMA may ask the plasterer to carry out a compensation measure. This can be an adaptation course or an aptitude test. The choice is left to the plasterer.

At the end of the compensation measure, the CMA issues a certificate of professional qualification to the licensed plasterer.

3 years of professional experience in France or Europe

It is possible to practice the profession of plasterer 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

Conditions to be respected throughout the activity

If he wishes lead or manage a company, the craftsman must comply with the conditions of good repute. These conditions ensure that he has not been convicted.

It is impossible to lead or manage a company when the professional is in one of the following cases:

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

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.

Exercise

We are dealing here with the obligations imposed on the entrepreneur 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).

The plasterer must subscribe to a ten-year liability insurance, also called ten-year warranty manufacturers for certain works.

These works are the ones that guarantee the strength equipment elements that are inseparable from the structures, viability of the building, its foundation, its framework, interior and exterior.

Example :

Work requiring ten-year guarantee insurance: exterior insulation work, installation of a fire-resistant technical sheath, facade cladding and crack repair, construction of a terrace, a swimming pool.

Ten-year liability insurance is optional for simple interior decorative painting and for the installation of plasterboard in interior insulation.

Damage covered

The plasterer must subscribe to the ten-year guarantee before the work is carried out.

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

This insurance covers damage caused to the facilities and defects that were not detectable when the work was received.

For more details, it is possible to consult our page on manufacturers' ten-year guarantee.

THEemployer is responsible of all damages that its employees could cause. Such damages include all damages bodily , materials and hardware may be caused to a third party during working time and at the place of practice.

Please note

Thus, if the work does not require a ten-year guarantee insurance (for example the installation of plasterboard for interior insulation), it is then advisable for the craftsman to take out a professional liability insurance (RCP). It covers damages related to the activity, in particular those of its employees.

Sanctions

Failure to subscribe to a ten-year guarantee in the event of an obligation may expose the trader to heavy risks sanctions : it may be a criminal sanction, since the craftsman incurs until €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.

Please note

When it is mandatory, the professional must 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.

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

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

It also provides its employees with the instructions for use of the equipment.

The personal equipment (PPE) commonly used by a plasterer is a protective mask, a helmet, shoes security and gloves.

If employees are hired, the craftsman must also guarantee their safety, including:

  • Organize occupational risk prevention, information and training activities
  • Assess 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.

He is prohibited to carry out work at height, regardless of the equipment or installation, when the weather conditions (wind important, storm, strong heat…) or conditions related to the workplace environment are likely to compromise the safety and health of workers.

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.

The INRS website offers detailed information on the Prevention in the construction sector.

The Ameli website also provides 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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