Accountant for construction tradespeople
VAT rates by type of work, reverse charge in subcontracting, deposits and progress invoices: your Viseeon accountant secures your invoicing and tracks the margin on each site.
- Accountants used to working with construction tradespeople and SMEs
- Free 20-minute first call, by video
Why choose an accountant who specialises in construction?
In construction, one invoice can carry three VAT (TVA) rates, or none at all if you are a subcontractor. Your cash flow depends on deposits, progress invoices and retention money. An accountant who knows the building trade secures these rules and shows you what each site really earns.
Whether you are a solo plumber, an electrician with two crew members or a general contractor, your Viseeon accountant adapts the bookkeeping to how you work: quotes, sites, suppliers and subcontractors.
What accounting pitfalls await construction tradespeople?
The wrong VAT rate on a quote
Work in a home more than two years old is at 10%, energy renovation at 5.5%, new build at 20%. Since 1 March 2025, oil or gas boilers are at 20%. Without a customer attestation, the reduced rate can be challenged.
Reverse charge in subcontracting
When you work as a subcontractor for another company, you invoice without VAT and the main contractor declares the VAT. Charging VAT by mistake creates a double payment and a possible tax reassessment.
Sites that are profitable… on paper
Without tracking per site, overrun hours and materials stay invisible. The annual accounts show an overall profit, yet some sites lose money. You then keep pricing your quotes on wrong assumptions.
Tight cash flow between deposits and retention
You advance the materials, then wait for progress payments and the final balance. Retention money ties up part of the price for a year. VAT paid on receipts not yet collected makes the squeeze worse.
The three construction specialities of your accountant
Secured VAT on works
Rate checks by type of work, filing of customer attestations, reverse-charge wording on your subcontracting invoices.
Margin per site
Purchases, labour and subcontracting are allocated to each site. You compare planned and actual figures to price your next quotes better.
Cash flow and retention money
Tracking of deposits, progress invoices and retention money to recover, with a 3-month cash-flow forecast updated every month.
Which VAT rate should you charge on your work?
| Work | VAT (TVA) rate (mainland France) |
|---|---|
| Improvement, transformation, fitting-out or maintenance of a home completed more than 2 years ago | 10% |
| Eligible energy renovation (insulation, some heating, ventilation and hot-water equipment) | 5.5% |
| Oil or gas boiler (since 1 March 2025) | 20% |
| Business premises, new build, extension of more than 10% of floor area | 20% |
Source: entreprendre.service-public.gouv.fr, page checked on 21 February 2026.
To apply 10% or 5.5%, the customer certifies on the quote or invoice that the conditions are met. You keep a copy. Your accountant checks that every reduced-rate invoice has its supporting document.
How does reverse charge work in subcontracting?
If you carry out construction work on behalf of a main contractor that is itself subject to VAT, you do not charge VAT. Your invoice is issued without VAT and carries the reverse-charge (autoliquidation) wording. The main contractor declares and deducts the VAT itself.
On the contractor side, the opposite mistake is common: forgetting to self-assess VAT on invoices received from subcontractors. Your accountant checks both directions at every VAT return.
The construction tradesperson's tax and payroll calendar
Your VAT, payroll, construction paid-leave and CFE (local business tax) deadlines over twelve months, with a reminder to renew your insurance certificates. PDF and calendar sync.
Get the guideAccountants who work with construction businesses
Rémy Rémy BEBIANO
Saint-Laurent-du-Var
Sébastien Sébastien CHAUVET
Sainte-Geneviève-des-Bois
Mélanie Mélanie OTTENS
Évry-Courcouronnes
Your questions about construction business accounting
When should 10% VAT be applied to work?
For improvement, transformation, fitting-out or maintenance work in a home completed more than two years ago. The customer must attest that these conditions are met. Business premises remain at 20%.
Which work qualifies for 5.5% VAT?
Eligible energy renovation work: insulation, some heating, ventilation or hot-water equipment, subject to technical conditions. Since 1 March 2025, oil and gas boilers are no longer included.
I am a subcontractor: do I charge VAT?
No, if you carry out construction work for a main contractor subject to VAT. You invoice without VAT with the reverse-charge wording. The main contractor declares the VAT in your place.
What happens if the customer has not signed the reduced-VAT attestation?
The tax authority can challenge the reduced rate. The business must then justify its rate. In case of a false attestation, the customer may have to pay the difference.
How much is the retention money?
In a private works contract, retention money is capped at 5% of the price by the law of 16 July 1971. You can replace it with a personal joint guarantee. It is released one year after handover, unless the customer objects with reasons. Your accountant tracks the amounts to recover at each due date.
Can a construction tradesperson stay a micro-entreprise?
Yes, up to €83,600 excl. VAT of service revenue in 2026. If you supply and install materials, the applicable threshold is determined with your accountant. But the micro regime does not let you deduct your actual material purchases. With a lot of supplies, the standard (réel) regime is often more favourable.
Should you track the margin on each site?
It is not a legal obligation, but it is the key indicator in construction. It shows which types of sites are profitable. It makes your future quotes more reliable.
How is paid leave handled in construction?
Any business covered by the national construction collective agreements must join a paid-leave fund of the CIBTP network. That fund pays the leave allowances to employees. Your payroll manager declares the wages and applies the rate the fund gives you.
Are ten-year insurance certificates a matter for my accountant?
Insurance is your responsibility, but its cost and renewal weigh on your cash flow. Your accountant builds it into the forecast. They also remind you which documents to give your clients.
Let's talk about your sites
Book 20 minutes by video with an accountant who knows the building trade. Bring a recent quote: we will look at your VAT rates together.