VAT Reverse Charge in Construction Subcontracting

In French construction subcontracting, the subcontractor invoices without VAT and it is the main contractor who declares the VAT (article 283-2 nonies of the French General Tax Code, CGI). If you are the subcontractor: tick "VAT reverse charge (construction subcontracting)" on the invoice. If you are the main contractor: turn on "VAT reverse charge (construction subcontracting)" on the purchase invoice, which is carried over to your CA3 return.

1. Open Purchase invoices, then the subcontractor's invoice (or create it).
2. Switch to edit mode if needed.
3. In the "VAT" card, turn on "VAT reverse charge (construction subcontracting)".
4. Save the invoice.

The same switch is offered when you import a scanned purchase invoice, before it is created. This setting is available on the web. Purchase invoices are included from the Artisan plan.

If you are connected to electronic invoicing, a subcontractor invoice under reverse charge arrives in "Received invoices (PDP)". Its lines show "AL" instead of the rate, with the notice "Reverse charge: VAT to be declared by you". Click "Convert to purchase invoice": the reverse charge is carried over to the purchase invoice.

1. Open Accounting exports.
2. In the "VAT return (CA3)" card, choose the period.
3. Read line 03 "Construction reverse charge received" (your subcontractors) and line 07 "Construction reverse charge supplied" (your sales under reverse charge).

Accounting exports are included from the Entreprise plan and restricted to the business owner. Always have your return validated by your chartered accountant.

1. Open the invoice as a draft (or create it), then switch to edit mode.
2. In the "Legal notices" card, tick "VAT reverse charge (construction subcontracting)".
3. Save: all lines switch to 0% and the invoice carries the notice "Reverse charge, VAT due by the customer".

• The box can only be changed on a draft invoice. Once the invoice is issued, the notice stays displayed and cannot be changed.
• An invoice created from a quote under reverse charge keeps this setting when converted.

A 0% line entered by hand is not enough: without the box ticked, the notice does not appear and the electronic invoicing platform rejects a 0% line without reverse charge.

1. Open Settings, then "Business settings".
2. Turn on "I work as a subcontractor (VAT reverse charge)".

Your new invoices are then created with 0% VAT and the reverse charge notice. You can untick the box on each invoice as long as it is a draft.

• Receiving your suppliers' invoices through the approved platform: see "Electronic invoicing 2026 with Constrigo".
• Applying VAT at 10% or 5.5%: see "Reduced-rate VAT: having the customer's certificate certified".