Are you a craftsman, head of an SME in the construction industry or head of a general contractor? The reform of electronic invoicing will affect you from September 2026. Here’s everything you need to know: who is obliged to do so, when, and how to prepare without holding up your business.

In the building and civil engineering sector, you’re used to dealing with a lot of paper. Estimates, work progress reports, progress invoices, purchase orders, holdbacks… Document management is at the heart of the business. And for a long time now, email with a PDF attachment has been the standard.

This standard will soon be a thing of the past.

From 1 September 2026, electronic invoicing will gradually become compulsory for all French businesses subject to VAT. The construction industry has not been spared – on the contrary, it is particularly affected, with complex invoicing flows between principals, subcontractors, craftsmen and suppliers.

In this article, we explain what’s changing, what you need to do, and how a solution like Azopio can help you get through this stage stress-free.

1. Why electronic invoicing is coming to the construction industry

The French reform of electronic invoicing is part of a wider European directive aimed at modernising trade, combating VAT fraud and simplifying reporting obligations for businesses.

For the State, the aim is simple: to be able to monitor B2B transactions in real time and ensure that the VAT collected corresponds to the VAT declared.

In practical terms, this means for you as a craftsman or builder:

• No more PDF invoices sent by email – they will no longer be compliant
• Your invoices must be issued in a structured format (Factur-X, UBL or CII).
• They will have to transit through an Approved Platform (AP) registered with the DGFiP.
• The tax authorities will automatically receive your transaction data

This is not an option. It is a legal obligation, with penalties.

⚠️ Penalty: €50 per non-compliant invoice (capped at €15,000/year), and €500 per missing e-reporting transmission.

2. The 2026-2027 timetable: what’s changing and when

The reform is taking place in two main stages. The most important thing to remember is that 1 September 2026 already applies to EVERYONE for receiving invoices.

Date	Obligation	Who is affected?
1st September 2026	Compulsory receipt of electronic invoices + Compulsory issue for large companies and ETIs	All construction companies liable to VAT (tradesmen, VSEs, SMEs, ETIs, large companies)
1st September 2027	Electronic invoicing compulsory for all	VSEs, SMEs, micro-entrepreneurs, building tradesmen

What this means in practice for a craftsman

From September 2026: you must be able to receive electronic invoices from your suppliers. If your supplier of materials is a large company or an SME, they will have to send you their invoices in electronic format – and you will have to be able to process them.

From September 2027: you yourself will have to issue all your B2B invoices in electronic format. This includes your invoices to general contractors, developers, landlords, property managers, etc.

📌 Important: if you invoice private individuals (B2C), you are not obliged to issue electronic invoices for these customers. However, you will still have to transmit certain data to the tax authorities via e-reporting.

3. The specific features of the construction and public works sector that complicate the transition

The building sector has special features that generic software doesn’t always handle well. The reform does not change your business obligations, but it does frame them with new formal requirements.

Multiple billing documents

In the building and civil engineering sector, we’re not just talking about standard invoices. You also issue or receive monthly work progress reports, progress invoices, balance invoices, purchase orders and holdbacks. All these documents will have to comply with the new requirements.

Mixed VAT rates

The same project may combine work at 20%, 10% (work on existing premises) or 5.5% (energy renovation work). The electronic invoice must clearly show each VAT rate and its corresponding VAT-exclusive base.

Subcontracting: a complex billing chain

Subcontracting is ubiquitous in the construction industry. A craftsman may be both a subcontractor for a general contractor AND a principal for his own subcontractors. From 2026-2027, all the links in this chain will have to issue and receive compliant electronic invoices.

New compulsory information

In addition to the standard information already required on your invoices, the reform requires 4 new items of information:

• Your customer’s SIREN number (if a company)
• The delivery address for the goods (if different from the invoicing address – common for deliveries of materials to construction sites)
• The nature of the transaction: delivery of goods, provision of services or mixed transaction (very common in the construction industry)
• VAT payment option: specify whether you have opted for payment of tax on the basis of debits

4. The Approved Platform (AP): the mandatory intermediary

This is the central element of the reform. You can no longer send your invoices directly by email to your business customers. All B2B electronic invoices will have to be sent via an Approved Platform (AP), formerly known as a Partner Dematerialisation Platform (PDP).

What is an Approved Platform?

It is a private operator registered with the DGFiP (Direction Générale des Finances Publiques). Its role is to :

• Receive your invoices in your software’s format
• Convert them into a compliant structured format (Factur-X, UBL or CII)
• Send them to your customer’s platform
• Check the mandatory information
• Manage regulatory billing statuses (submitted, received, accepted, rejected, etc.)
• Transmit transaction data to the tax authorities (e-reporting)

📌 The Public Billing Portal (PPF), initially planned as a public alternative, has finally been abandoned for private transactions via the 2026 Finance Act. Result: the use of a private Approved Platform is mandatory for all B2B companies. Chorus Pro remains solely for public procurement.

How do you choose your Approved Platform?

The official list of registered platforms is available on impots.gouv.fr. Here are the key criteria for construction companies:

• Compatibility with your current site management or invoicing software
• Handling specific building and civil engineering requirements (work progress reports, holdbacks, advance payments, etc.)
• Tariff tailored to your invoice volume
• Export or integration with your accounting software or that of your chartered accountant

5. How Azopio is helping construction companies make the transition

Azopio is an all-in-one administrative and financial management solution, already used by many VSEs and SMEs in the construction and public works sector. And it natively integrates a DGFiP-registered platform – included in all our offers.

Native AP at no extra cost

This is one of Azopio’s key differentiators: you don’t have to choose a separate platform, manage two subscriptions, or check the compatibility between your software and your AP. The Approved Platform is integrated directly into Azopio.

In practical terms, this means that from September 2026 onwards, your incoming and outgoing invoices will automatically transit via the Azopio PA, with no additional handling on your part.

The dematerialisation of site documents

In addition to electronic invoicing, Azopio lets you centralise and dematerialise all your documents: supplier invoices, purchase orders, quotes, bank statements, etc. No more filing cabinets, clogged mailboxes or documents lost between the site and the office.

Azopio’s EDM (Electronic Document Management) lets you access all your documents from anywhere – from the worksite, the office or your accountant’s office.

Analytical monitoring by site

One of the key issues in the construction industry is monitoring profitability on a site-by-site basis. Azopio incorporates cost accounting tools that enable you to allocate each expense (supplier invoice, purchase of materials, subcontracting) to a specific site.

Result: you have a clear, real-time view of actual vs. forecast costs for each project.

Integration with your existing tools

Azopio integrates with the main site management tools on the market, as well as with the accounting software used by law firms (Sage, Cegid and others). Data flows without double entry, reducing errors and saving everyone time.

6. Checklist: how to prepare now

There is still time before September 2026, but not as much as you might think. Here are the steps to take without delay:

Step 1 – Audit your current software

Is your invoicing or site management software compatible with the reform? Can it generate invoices in Factur-X format? Does it have a partnership with an Approved Platform? Contact your publisher to find out.

Step 2 – Clean up your customer base

Electronic invoicing requires the SIREN number of each of your business customers. Go through your customer file and fill in the missing data now.

Step 3 – Identify your billing flows

Who bills you? Who orders from you? Do you have subcontractors? List all your B2B invoicing flows to identify which will be affected first.

Step 4 – Choose your Approved Platform

If your current software does not offer an integrated PA, you will need to choose one separately. Check that it is registered on impots.gouv.fr and that it is compatible with your tools.

Step 5 – Form your team

The reform doesn’t just affect accounting. The people who issue or receive invoices in your company – including works supervisors or site managers – need to understand what’s changing.

Step 6 – Test before the deadline

If your software allows it, carry out tests under real conditions before September 2027 for the issue. It’s better to identify the sticking points now rather than when the first compulsory invoice is issued.

Conclusion: a constraint that can become an advantage

Electronic invoicing may appear to be yet another administrative constraint for the building and civil engineering sector, which is already subject to numerous obligations (ten-year guarantee, perfect completion guarantee, Qualibat, RGE, etc.). But when properly managed, it can become a real productivity lever.

Faster invoice processing means faster payments – and in a sector where cash flow is often under pressure, that’s no mean feat. Automated workflows mean fewer errors, fewer reminders and less time spent on administration.

Building and civil engineering companies that anticipate this transition are doing more than just complying: they are giving themselves the means to manage better.

👉 Ready to take the plunge? Request a free demo or create your account in just 2 minutes – our teams know the challenges facing the construction industry and will support you every step of the way.