Invoices in the construction industry: an overview of mandatory information before the arrival of electronic invoicing

In a sector where margins are narrow, where projects involve several stakeholders and where payment delays can weigh heavily on cash flow, compliance guarantees financial security.

As the deadline for electronic invoicing approaches (September 1, 2026: mandatory receipt for all businesses and mandatory issuance for large companies; September 1, 2027: mandatory issuance extended to all businesses), construction contractors must be extra vigilant. With the electronic invoicing reform, checks will be automated, and an incomplete invoice will no longer simply be delayed: it will be blocked upon sending. For this reason, it is crucial to have a thorough understanding of the mandatory information and to ensure that it appears on all invoices.

Basic legal notices: the essential foundation

Company and customer information

An invoice must clearly identify each party:

• Company side: company name, registered office address, legal form, capital, SIREN/SIRET, intra-community VAT number.
• Customer side: exact name and contact details and VAT number if they are a professional.

Document traceability

The invoice date, the unique and sequential invoice number, and the work completion date (when it differs from the invoice date) are essential elements of compliance. They ensure a transparent overview of the project's progress and secure communication with clients.

A precise description of the work

In the construction industry, clarity of description is crucial: nature of services, quantities, unit prices, materials supplied, time spent, any discounts…

The site address — if it is not the same as the billing address — must also be mentioned to unambiguously identify the service.

Amounts, VAT and payment terms

The totals excluding VAT, the VAT rates and amounts, as well as the total including VAT, must appear separately.

For business customers, two details are mandatory:

• The late payment penalty rate
• The fixed compensation of €40 for recovery costs

These elements, often relegated to the bottom of the page, nevertheless structure the commercial relationship and frame payment deadlines.

Specific details: enhanced supervision

Ten-year warranty insurance and professional liability insurance

Since the Pinel law, activities falling within the scope of ten-year liability must specify on their invoices:

• Their ten-year warranty insurance number
• The insurer's contact details
• Geographic area covered

This statement reinforces customer confidence and constitutes essential proof in the event of a claim.

Purchase order number

When a purchase order is submitted by the customer — a very common situation among developers, landlords, trustees or local authorities — it becomes mandatory to include it on the invoice.

Its absence very frequently results in the rejection of administrative processing.

Construction site address

The site address must be included if it differs from the billing address.

More than just geographical information, it constitutes an operational reference for the client and facilitates the monitoring of guarantees (after-sales service, ten-year warranty).

Focus: Subcontracting and VAT self-assessment

Given the widespread use of subcontracting in the construction industry, the reverse charge VAT rule is one of the most sensitive issues. This rule applies to construction, repair, cleaning, maintenance, renovation, and demolition work carried out by subcontractors, when both the subcontractor and the client are registered for VAT in France.

The subcontractor's invoice must include:

• The contact details of the client
• Invoicing excluding VAT
• The mention "Self-assessment – ​​article 283-2 of the French General Tax Code"

An error in this information may result in invoice rejection, payment delay, or tax adjustment.

Electronic invoice: new data to be transmitted

With electronic invoicing, the mandatory information remains the same, but its processing changes: it must appear both on the legible invoice (PDF format) and in a structured digital format (Factur-X, UBL, CII) to be automatically recognized by government platforms. An invoice that is visually compliant in PDF format may be rejected if information is missing from its structured digital version.

The four new requirements for B2B invoices are:

1. The client's SIREN/SIRET number
2. The delivery address (if different from the construction site address)
3. The nature of the transaction (sale, service provision or mixed)
4. The method of VAT payment (on debits or on receipt).

Missing or poorly structured data can be enough to block an invoice. Anticipating these requirements (by updating your customer database, training your administrative teams, ensuring that purchase orders are always completed, etc.) will help avoid automatic rejections and payment delays.

Opinion piece by Rudy Rousseau, Partner and Chartered Accountant at ORCOM (LinkedIn).