Progress Billing Statement (Situation de Travaux): Definition, Template and Worked Example

A progress billing statement (situation de travaux) is an interim invoicing document that records the cumulative progress of a construction project. It allows a building contractor to invoice work already completed without waiting for the end of the contract. Each statement deducts the amounts already invoiced: only the difference is due for the period.

In the invoicing of a project, the statement sits between the accepted quote and the final invoice. Each statement lists all the work carried out since the start, then subtracts what has already been invoiced.

Its value is first of all financial. On a long project, the contractor advances materials, labor and sometimes subcontracting costs. Invoicing progress at regular intervals limits this cash advance and avoids bearing the cost of the project alone until acceptance of the work. This method applies equally to a very small construction business and to a small or mid-sized construction company.

This article covers the framework of private contracts. Public contracts have their own rules, notably for advance payments and the statement of work done. If you work on a public contract, check the terms of the contract and read the guide to bidding on public construction contracts as well as the public works solutions page before applying the method described here.

Key takeaways The progress billing statement invoices the cumulative progress of the project, not a lump sum paid in advance. Each statement deducts the previous statements: only the difference is invoiced. Invoicing by progress statements must be provided for in the contract or the accepted quote. Public contracts follow their own rules, to be checked in the contract.

These three documents mark out the invoicing of a project, but they are not based on the same triggering event (the event that gives rise to the right to invoice) or on the same calculation basis. The progress billing statement invoices work that has been carried out and recorded. The advance payment invoice invoices a payment made in advance, with no direct link to progress. The final invoice settles the contract.

Progress statement, advance payment and final invoice Document | Triggering event | Calculation basis | Role in the project Progress billing statement | Work carried out and recorded | Cumulative progress by item, minus previous statements | Invoice progress during the project Advance payment invoice | Payment requested in advance | Percentage or amount agreed in the contract, with no direct link to progress | Secure an early payment Final invoice | End of the work and settlement of the contract | Final overall statement, deduction of everything already invoiced | Settle the contract The regime of each document depends on the contract. Check the payment clauses of your contract.

The advance payment enters the calculation without changing it: if it has been invoiced and paid, it is deducted from the amount payable, according to the terms set out in the contract. Its specific regime is covered in a dedicated article on the advance payment invoice.

The final invoice is distinguished by its role as the settlement. It summarizes the contract, the validated amendments (written documents that modify the initial contract) and all the sums already invoiced, then shows the remaining balance due. A progress statement, by contrast, always leaves part of the contract still to be invoiced.

Invoicing by progress statements suits projects that last several weeks or several months and whose price is set as a whole. In this case, waiting until the end of the work to invoice would weigh heavily on the contractor's cash flow.

Reread your payment terms before the project starts and have the frequency of statements specified if the document is unclear.

The three criteria to check

• The duration of the project: the longer it runs, the more a payment schedule is justified. No threshold is imposed: the contract decides. • The type of contract: a lump-sum contract lends itself well to tracking progress item by item. • The payment clauses: the quote or contract must provide for a payment schedule, with the frequency or the stages at which statements are issued.

No clause, no statement If the accepted quote does not provide for invoicing by progress statements, propose an amendment or a written payment schedule before issuing the first statement.

A progress billing invoice includes the mandatory details of any invoice, plus specific items for tracking progress. The general details should be checked at the source, for example on entreprendre.service-public.fr, as they change over time.

Details to include on the statement Item | Content to include Identification of the parties | Name, address and identification number of the company and the client, project address Contract reference | Number and date of the quote or contract, any amendments Numbering | Statement number, with continuous numbering without gaps Period or cut-off date | Date at which progress is recorded Description of items | Items from the quote, with their contract amount Cumulative progress | Cumulative percentage and amount by item Previous statements | Amounts already invoiced, deducted from the cumulative total Retention | Where applicable, rate and amount withheld VAT | Rate applied and VAT amount Net payable and payment | Amount due, due date and payment terms The payment terms must match those of the contract. Retention (retenue de garantie) is a sum withheld by the client from each payment, to guarantee that outstanding defects are resolved at the end of the project.

For the layout of the progress statement, reproduce a table by item. It shows at a glance the cumulative total and the share invoiced at this stage.

Structure of the standard table to reproduce Item | Contract excl. VAT | Cumulative progress (%) | Cumulative excl. VAT | Already invoiced excl. VAT | Statement excl. VAT Item 1 | … | … | … | … | … Item 2 | … | … | … | … | … Additional work (amendment or service order) | … | … | … | … | … Total | … | … | … | … | … Below the table: retention, VAT, net payable.

Fictional example The amounts below are invented for demonstration. The retention rate and the VAT rate are illustrative: check the rate that applies to your work and your situation, as well as any reverse charge in subcontracting (where the client, rather than the subcontractor, then declares the VAT).

A private contract of €100,000 excl. VAT includes three items: masonry (€50,000), framing and roofing (€30,000), finishing (€20,000). The calculation of a progress billing statement always follows the same order: cumulative progress by item, cumulative total of work carried out, deduction of what has already been invoiced, then retention, VAT and net payable.

Cumulative progress by item Item | Contract excl. VAT | Statement 1 | Statement 2 | Statement 3 Masonry | €50,000 | 60% (€30,000) | 100% (€50,000) | 100% (€50,000) Framing and roofing | €30,000 | 0% | 50% (€15,000) | 100% (€30,000) Finishing | €20,000 | 0% | 0% | 50% (€10,000) Amendment (signed service order) | €5,000 | 0% | 0% | 100% (€5,000) Cumulative excl. VAT | €105,000 | €30,000 | €65,000 | €95,000

Calculation of each statement

From the statement to the net payable Line | Statement 1 | Statement 2 | Statement 3 Cumulative excl. VAT | €30,000 | €65,000 | €95,000 Already invoiced excl. VAT | €0 | €30,000 | €65,000 Statement excl. VAT | €30,000 | €35,000 | €30,000 Total incl. VAT | €33,000 | €38,500 | €33,000 Net payable | €31,350 | €36,575 | €31,350 Fictional VAT and retention rates. Here, retention is calculated on the amount including VAT of each statement. The calculation basis depends on the contract: check it.

It enters the cumulative total of statement 3 and is added to the initial contract amount. The balance of the finishing work remains to be invoiced on the final invoice. The mechanism and rate of retention are covered in a dedicated article.

The validation process for a progress billing statement follows four steps. The contractor sends the statement to the client or to the project manager (maître d'œuvre), the professional responsible for directing and supervising the execution of the project. The latter checks the declared progress on site. They validate the statement or request a correction. The contractor then issues the invoice based on the validated amount.

Depending on the contract, it is either the project manager or the client who validates progress. Identify at signing who plays this role and in what form they respond. A written validation, even by email, is worth more than a verbal agreement.

If progress is disputed

• Back it up with site evidence: progress reports, dated photos, meeting minutes, delivery notes. • Correct the statement if the discrepancy is justified, rather than letting a dispute take hold over the whole amount. • Invoice the undisputed portion where the contract allows it, and isolate the point of disagreement. • Refer to the contract clauses: they set the dispute procedure and remedies.

A dispute handled early, with evidence to support it, is most often resolved by a simple correction of the percentage. Keep every version of the statement and every exchange: they serve as a reference if the disagreement persists. To limit the risk of late payment, see the guide to anticipating unpaid invoices in construction.

A client or project manager rejects a progress billing statement when it does not match the previous ones or the state of the project. Check the following points before each submission.

Pre-submission checklist Common mistake | Consequence | Check to make Cumulative total carried over incorrectly | Amount inconsistent with the previous statement | Take the cumulative total from the last validated statement Previous statement not deducted | Double invoicing of part of the work | Check the "already invoiced" line Progress inconsistent with the project | Dispute and request for correction | Compare with progress reports and photos Unvalidated additional work | Refusal of the line concerned | Attach the signed amendment or service order Retention forgotten or miscalculated | Correction and reissue | Apply the rate and basis set in the contract VAT applied without checking | Invoice to be corrected | Check the rate according to the work and the reverse charge in subcontracting Missing details | Invoice deemed non-compliant | Reread the list of mandatory details

These checks can be done by hand in a spreadsheet, but the risk of error increases with each statement. An invoicing management tool, such as the Constrigo invoicing management module, carries over cumulative totals and tracks numbering. It reduces carry-over omissions, without removing the need to reread the document before sending it. Electronic invoicing obligations are also changing: the 2026 electronic invoicing guide details what to anticipate.