Couvreur: conditions of access and exercise in France

Verified 21 February 2026 - Entreprendre Service Public / (Prime Minister), French general directorate for enterprise (DGE)

  • Regulated craft activity
  • Current APE Code : 43.91B/ Code APE in 2027 : 43.41H / NACE European Code 43.91
  • Social contributions : to be paid to theUrssaf: titleContent
  • Social security scheme: Social security for the self-employed (SSI) or General Social Security Scheme, depending on the mode of practice
  • Social protection: CPAM: titleContent (illness), Carsat: titleContent (retirement), Council for the Protection of Self-Employed Persons

Definition

The roof covering belongs to the building and construction trades, in the construction sector. structural work and the second work.

The roofer is a professional in charge of achieve,maintain and repair roofs any kind of buildings (private or professional), detached house, building, warehouse, etc.

It can also intervene on old and heritage buildings often classified or registered in the register of historical monuments.

The roofer first sets up the scaffolding and safety devices.

Regarding the laying of the blanket, he can specialize in a roofing material (zinc, slate, tile, thatch, wood, glass, plastic, aluminum, metal, etc.). These materials differ in particular according to the regions and climatic conditions. It can also intervene for roof terrace and green roof works.

He realizes and is responsible for theinsulation and thesealing from the roof. Before laying, he must fix the elements supporting the cover on the framework (battens, wooden slats). Then he prepares the materials (plaster, cement, sand, lime) necessary for the fittings and seals. It may be required to carry out thermal insulation under a roof. He must manage the evacuation of rainwater (installation of gutters, ducts).

It lays dormers, roof windows, decorative elements (weather vane, church rooster, etc.), solar collectors and more and more often photovoltaic panels.

Maintenance includes repairing roofs following weather events.

They must use personal protective equipment (PPE).

Access

To practice in France, the roofer must have the required qualifications. If these conditions are not filled, the practice of the profession of roofer is illegal.

Practicing the profession without having the required qualifications is punishable by fine of €7,500. Illegal practice of the profession is also a criminal offense ofusurpation of title, punishable byone year in prison and €15,000 of fine.

If the roofer wishes to run or manage a company, he must also respect good repute. If they do not comply with these conditions, leading or managing a company is forbidden.

If the training and qualification conditions are not filled, the practice of the profession of roofer is illegal.

Exercise without the required qualifications is punishable by fine of €7,500. This may also constitute a criminal offense ofusurpation of title : it is punishable byone year in prison and €15,000 of fine.

The rules on training and qualification depend on the nationality of the roofer:

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French

To work in France, you must have a diploma or experience obtained in France or Europe.

French Diploma

To be able to practice roofing in France, you must have obtained one of the following diplomas:

All these diplomas must attest to a qualification in the roofing trade.

UE or EEE degree

The French roofer having obtained a UE or EEE diploma must ask the CMA: titleContent competent authority in the place of practice attestation of recognition of professional qualification.

This certificate allows to recognize the diploma obtained in the(UE) or in a State of(EEE).

The following supporting documents shall be communicated to the competent CMA:

  • Valid proof of identity
  • Proof(s) of diploma(s) in the original language with their translation
  • Documents attesting to professional experience (e.g. payslips)
  • Employment contract (if possible)
  • Sometimes a fee that varies depending on the CMA

Please note

Where the training received differs so-called « substantially » from the qualifications and training required in France, the CMA may ask the roofer to carry out a compensation measure. This can be an adaptation course or an aptitude test. The choice is left to the roofer.

Following the compensation measure, the CMA shall issue a certificate of professional qualification to the admitted roofer.

3 years of professional experience in France or Europe

It is possible to practice the profession of roofer in France if one justifies a professional experience of 3 years in the profession in France, in the(UE) or in a State of(EEE). This experience must have been acquired as the head of a company, self-employed or employee.

In this case, the person must obtain the issuance of a attestation of professional qualification by the competent chamber of crafts and crafts (CMA) in the place of practice.

UE or EEE national

The training and qualification conditions are different if the European national wishes to work in France permanently (freedom of establishment) or temporarily (freedom to provide services).

Permanent exercise (freedom of establishment in France)

To settle in France, the European national must prove a diploma or experience obtained in France or in Europe.

French Diploma

To be able to practice roofing in France, you must have obtained one of the following diplomas:

All these diplomas must attest to a qualification in the roofing trade.

UE or EEE degree

To establish himself permanently in France, the roofer is a national of a State of the(UE) or a State of(EEE) must ask the CMA: titleContent competent authority in the place of practice attestation of recognition of professional qualification.

If the profession is regulated in the State of origin, it is also possible to provide a certificate of competence or evidence of formal qualifications required for the exercise of the activity of roofer in a UE or EEE State.

If the roofing profession is not regulated in the State of origin, the practice of the profession must be justified full-time for one year or part-time for an equivalent period in the previous 10 years. This justification is accompanied either by a certificate of competency obtained from the CMA or by a qualification obtained in a Member UE of the EEE.

Within one month of receipt of the application, the CMA shall issue a receipt stating the date of receipt of the application.

In the event of an incomplete application, the CMA shall notify the roofer of the list of missing documents within 15 days of its receipt.

In the absence of notification of the CMA decision within 3 months of receipt of the full application, recognition of the professional qualification or competences shall be deemed to have been acquired.

Please note

Where the training received differs so-called « substantially » from the qualifications and training required in France, the CMA may ask the roofer to carry out a compensation measure. This can be an adaptation course or an aptitude test. The choice is left to the roofer.

Following the compensation measure, the CMA shall issue a certificate of professional qualification to the admitted roofer.

SOLVIT is particularly involved in the recognition of professional qualifications.

The use of SOLVIT is possible if the following two conditions are met:

  • The public administration of one UE has failed to respect its rights under European law as a company of another UE.
  • A legal action has not yet been initiated (the administrative appeal is not considered as such).

Submit a complaint to Solvit

After a period of 10 weeks, SOLVIT presents a solution:

  • If this solution resolves the dispute concerning the application of European law, the solution is accepted and the case is closed.
  • If there is no solution, the case is closed as unresolved and referred to the European Commission.
3 years of professional experience in France or Europe

It is possible to practice the profession of roofer in France if one justifies a professional experience of 3 years in the profession in France, in the(UE)or in a State of(EEE). This experience must have been acquired as a company manager, self-employed or employee.

In this case, the person must obtain the issuance of a attestation of professional qualification by the competent chamber of crafts and crafts (CMA) in the place of practice.

SOLVIT is particularly involved in the recognition of professional qualifications.

The use of SOLVIT is possible if the following two conditions are met:

  • The public administration of one UE has not respected its rights under EU law as a company of another UE.
  • A legal action has not yet been initiated (the administrative appeal is not considered as such).

Submit a complaint to Solvit

After a period of 10 weeks, SOLVIT presents a solution:

  • If this solution resolves the dispute concerning the application of European law, the solution is accepted and the case is closed.
  • If there is no solution, the case is closed as unresolved and referred to the European Commission.
Temporary exercise (freedom to provide services)

In order to practice temporarily and occasionally the profession of roofer in France, it is necessary tobe established in one of the Member States of the(UE)or the(EEE).

However, if the profession of roofer is not regulated in the State concerned, the profession must have been practiced for a period ofat least one full-time year in one or more Member UE of the State or the EEE or during a equivalent part-time period during the 10 years preceding the service performed in France.

The roofer must inform the relevant CMA by written declaration that he wishes to practice this profession. If he cannot produce the documents requested under this declaration, he may ask the CMA to take an aptitude test to establish his professional qualification.

They can also obtain a certificate of professional qualification from the CMA.

Please note

Where the training received differs so-called « substantially » from the qualifications and training required in France, the CMA may ask the roofer to carry out a compensation measure. This can be an adaptation course or an aptitude test. The choice is left to the roofer.

Following the compensation measure, the CMA shall issue a certificate of professional qualification to the admitted roofer.

Third-country national

In order to settle in France, a third-country national must prove a diploma or experience obtained in France or Europe.

French Diploma

To be able to practice roofing in France, you must have obtained one of the following diplomas:

All these diplomas must attest to a qualification in the roofing trade.

UE or EEE degree

In order to establish himself permanently in France, the roofer who is a third-country national must ask the CMA: titleContent competent authority in the place of practice attestation of recognition of professional qualification.

This certificate allows to recognize the diploma obtained in the(UE) or in a State of(EEE).

The following supporting documents shall be communicated to the competent CMA:

  • Valid proof of identity
  • Proof(s) of diploma(s) in the original language with their translation
  • Documents attesting to professional experience (e.g. payslips)
  • Employment contract (if possible)
  • Sometimes a fee that varies depending on the CMA

FYI  

Where the training received differs so-called « substantially » from the qualifications and training required in France, the CMA may ask the roofer to carry out a compensation measure. This can be an adaptation course or an aptitude test. The choice is left to the roofer.

Following the compensation measure, the CMA shall issue a certificate of professional qualification to the admitted roofer.

Third State Diploma

In order to establish himself permanently in France, the roofer who is a third-country national must ask the CMA: titleContent competent authority in the place of practice attestation of recognition of professional qualification.

The following supporting documents shall be communicated to the competent CMA:

  • Valid proof of identity
  • Proof(s) of diploma(s) in the original language with their translation
  • Documents attesting to professional experience (e.g. payslips)
  • Employment contract (if possible)
  • Sometimes a fee that varies depending on the CMA

FYI  

Where the training received differs so-called « substantially » from the qualifications and training required in France, the CMA may ask the roofer to carry out a compensation measure. This can be an adaptation course or an aptitude test. The choice is left to the roofer.

Following the compensation measure, the CMA shall issue a certificate of professional qualification to the admitted roofer.

3 years of professional experience in France or Europe

It is possible to practice the profession of roofer in France if one justifies a professional experience of 3 years in the profession in France, in the(UE) or in a State of(EEE). This experience must have been acquired as a company manager, self-employed or employee.

In this case, the person must obtain the issuance of a attestation of professional qualification by the competent chamber of crafts and crafts (CMA) in the place of practice.

Conditions to be respected throughout the activity

If he wishes lead or manage a company, the craftsman must comply with the conditions of good repute. These conditions ensure that he has not been convicted.

It is impossible to direct or manage a company when the professional is in one of the following cases:

  • Prohibition direct, administer or control, directly or indirectly, a commercial, craft, agricultural or legal company
  • Conviction to a additional penalty a prohibition on engaging in a professional or social activity for a crime or offense.

Control by the CMA

The Chamber of Trades and Crafts (CMA) can check whether the conditions of good repute are respected.

To perform this check, it can access the national register of proscribed persons.

Please note

The duty of good repute must be respected and can be monitored throughout the activity.

Exercise

We are dealing here with the obligations imposed on the entrepreneur and not directly on the employee.

The choice of a legal form (or legal status) of the company is a decisive step.

It determines the company’s operating rules, but it also has implications for the tax system and social protection.

There are two main legal forms:

  • Individual business (EI) : allows you to carry out your activity alone and in your own name. The Head of company and the individual business shall form a one and the same person. Micro-company (or self-company) is an individual business with a simplified tax and social system.
  • Business : allows you to work in a legal entity distinct from the head of company. It has the legal personality, i.e. it has its own legal existence (share capital, company name, registered office, etc.).

These two modes of exercise each have their own specific rules:

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Individual business (including micro-entrepreneur)

The creation of an individual business (EI) involves few formalities (no drafting of statutes, no constitution of share capital and partner, etc.) and allows to launch its activity quickly. The assets of the individual entrepreneur (IC), including the micro-entrepreneur, are automatically separated into professional and personal assets.

For more information, please refer to the fact sheet on the separation of professional and personal assets.

The tax and social system of traditional individual business

The individual entrepreneur is subject to income tax (IR), in the category corresponding to his activity (BIC: titleContent, BNC: titleContent , BA: titleContent..).

However, it is possible for him to opt for actual tax regime or even for thebusiness tax (IS).

The individual contractor is subject to the Social security for the self-employed regime. He has the status of self-employed person (TNS). It does not pay social contributions during at least 90 days which follow the start of its activity.

For more information, our factsheet on the social protection for traders and craftsmen details of the contributions due and the arrangements for reporting and payment.

Our sheet on theindividual business (EI) specifies all operating rules.

Simplified micro-company regime

The scheme of micro-entrepreneur is a very simplified social and tax system. It is applicable when the turnover HT: titleContent did not exceed certain thresholds in each of the previous 2 years.

Warning  

Since 1er in january 2026, these thresholds were reassessed: €203,100 in the case of an activity of selling goods (instead of €188,700 in 2025), and €83,600 for the provision of services (instead of €77,700 in 2025).

The simplified scheme shall apply automatically for the year of establishment (N) and the following year (N+1) provided that these thresholds are respected.

Furthermore, the micro-company is subjected to the TVA-based franchise : that is, the contractor does not declare the TVA on the services or sales he performs and cannot deduct it either.

Regarding the taxation of his income, the micro company is imposed on theIR: titleContent, in the category corresponding to its activity: micro BIC: titleContent, microphone BNC: titleContent , microphone BA: titleContent..). The tax due is calculated taking into account a flat-rate abatement turnover for professional expenses which varies according to the activity carried out (for an activity of selling goods: the reduction corresponds for example to 71% turnover).

For more details on tax rebates, you can consult the sheet on the micro-entrepreneur tax system.

Finally, the entrepreneur pays social security contributions only if he generates turnover.

Business

The business is a legal entity that has a legal personality, i.e. it has its own legal existence (share capital, company name, registered office, etc.). It can sign a commercial lease, hire employees and has a separate estate from that of its partners. It is represented by an officer (a manager or a president) who carries out the activity.

The interest of create a business is to limit the liability of the professional and his associates to the contributions made when the business was established. It thus makes it possible to protect the personal assets of each individual.

The trader may engage in a commercial and/or craft activity alone (creating a EURL or a SASU) or byassociating with other persons (SARL, SAS, SAetc). The creation of a business requires the completion of various formalities such as the drafting of statutes, the deposit of a share capital which can be expensive. In addition, the business must comply with various accounting obligations (keeping and filing of annual accounts, convening of shareholders at general meetings (AGMs), holding of AGMs for any change in the statutes of the business, etc.).

Tax system

The profits made by the business are in principle subject tobusiness tax (IS). For certain types of businesses, partners can opt for income tax (IR). In this case, the benefits carried out shall be reported as BIC: titleContent in the income tax return.

Social protection

The social protection of the business manager varies according to the type of business chosen. The head of an EURL or SARL (if in the majority) is considered a self-employed person and must contribute to the Urssaf on income from self-employment or on a minimum annual basis.

The head of an SAS, SASU, SARL (minority or egalitarian) is considered to be a salaried assimilated worker. It is part of the general social security system. He enjoys a social protection very close to that of an employee. If he does not pay himself wages, he does not have to pay social security contributions.

To make the right choice, it is therefore essential to take into account many factors:

  • Exercise of the activity alone or with several partners (in business )
  • Tax regime for the taxation of profits
  • Social protection scheme according to the envisaged legal form.

To help you choose the legal form that best suits your situation, the Urssaf offers the following simulator:

Finding the right legal status (form) for your company project

Declare activity

The trader must register the company. This procedure must be carried out online on the website of the companies' formalities office:

Window of company formalities

The trader must apply for registration within one month before the declared start date of the activity and, at the latest, 15 days after the start date of the activity. This formality has the effect of giving the company legal status.

This declaration informs all the organizations concerned by the launch of the activity (Insee, social organizations, Urssaf, public finance center, etc.).

As soon as the application for registration is accepted, the Insee shall award:

  • A number Siren : it is a unique identification number of the 9-digit company 
  • A number Siret : this is thegeographical identifier of each of the establishments from the company, it is therefore possible to have several. This number consists of the Siren and a NIC (Internal Ranking Number).

When registering the company, the Insee also assigns the professional its code APE: titleContent.

When the professional's spouse decides to work in the company, he/she must provide a sworn certificate stating his/her status in the company:

When the spouse (married, partner of Civil partnerships: titleContent or common-law partner) of the head of company professional activity regular in the company, he must opt for one of the following statuses: collaborating spouse, salaried spouse, associate spouse. The choice of a status makes it possible to guarantee her rights, in particular to retirement.

When registering the company, the Head of company declares the status chosen by the spouse on the website of the company formalities desk by providing the following document:

Certificate on the honor of the spouse (married, entered into a civil partnership or cohabiting) of a merchant, craftsman or liberal head of company (choice of status)

For more information on the status of the spouse, please refer to the fact sheet on the spouse of the head of company.

FYI  

If no status has been declared, the spouse is deemed to have opted for the status of salaried spouse.

Declaration of non-conviction

When registering his activity, the trader must provide a declaration on honor of non-conviction.

By this declaration, he certifies that he has not been subject to any criminal, civil or administrative sanction prohibiting him from setting up and managing a company.

One template declaration of non-conviction and filiation is available:

Declaration of non-conviction and filiation for registration in the French trade and companies register (RCS) and the National Register of companies (RNE)

Contributions called by theUrssaf: titleContent depend on the structure of the business and the legal status of the manager.

To know all the rules concerning the social system of the manager, it is possible to consult the sheet relating to the Social protection of the business manager.

The professional who carries out his activity in his own name (individual business) or as majority manager of a business (such as an EURL or SARL), is affiliated to the Social security for the self-employed (SSI), the compulsory scheme for self-employed persons.

The professional must pay social contributions to the Urssaf from the beginning of his activity.

However, in practice, no contributions or social contributions are required during the first 90 days which follow the launch of its activity.

Since the income is not yet known at the start of the activity, the contributions are first calculated on a flat-rate basis for the first 2 years (at the same rates as those applicable during the course of business). They are then adjusted and regularized according to the real revenues of the fiscal year.

Contributions must be paid online in one of the following ways:

  • Either every month : payment is made on the 5th or 20th of each month, by direct debit.
  • Either every quarter : payment is made by direct debit, telepayment or credit card on 5 February, 5 May, 5 August and 5 November.

When he carries out his activity within the framework of a business and holds management functions that give him the status of employee equivalent (president or paid CEO of SAS for example), the professional reports to the general social security system.

His social security contributions are identical to those of an executive employee, and he enjoys equivalent social protection, with the exception of unemployment insurance (optional unemployment insurance is however possible).

The roofer has the obligation to subscribe before the realization of the works a ten-yearly liability insurance, also called ten-year warranty manufacturers, regardless of the type of professional practice (individual entrepreneur, SARL, SAS, etc.).

This insurance guarantees the repair of damage occurring within 10 years following receipt of work.

FYI  

The employee roofer is covered by the ten-year guarantee subscribed by his employer.

Damage covered

It covers damage and defects not detectable when receiving work. It must be damage to the strength of the work, or rendering its cannot be used, as for example the defect of a framework liable to cause its collapse.

Penalties

Failure to subscribe to a ten-year guarantee may expose the trader to heavy risks sanctions : it may be a criminal sanction, since the craftsman incurs up to €75,000 fine and six months in prison. It also incurs a civil penalty, such as the obligation to make reparation for the damage at its own expense, or to pay damages and interest.

Warning  

The professional is obliged to attach to his quotes or invoices decennial liability insurance certificate. This certificate must include all mandatory particulars.

For more details on the ten-year warranty, you can consult our following page: Ten-year warranty for manufacturers.

The roofing craftsman must take out insurance to cover its liability due to its interventions.

This insurance covers the following damages:

  • Damage body (e.g. injury to others)
  • Damage materials (for example, the breakage of a piece of furniture)
  • Damage intangible (for example, if the customer is a professional, the loss of his turnover due to a delay in the execution of works).

Please note

THEemployer is manager of all the damage that its employees could cause. Such damages include all bodily, material and non-material damage that may be caused to a third party during working hours and at the place of exercise. RC Pro insurance covers these risks.

If they decide to hire, the entrepreneur takes a step in the life of their company because they become an employer. This status commits it to a legal framework, with formalities to be complied with and obligations to be assumed.

Here are the main steps and actions to anticipate.

  • Declaration of employment

Before taking up any post, the employer must declare the employee. This declaration is made by means of the pre-employment declaration (DPAE) and must take place no earlier than 8 days before the hiring and no later than the day of taking up the position.

It allows toinforming social organizations the arrival of an employee andopen its rights social protection.

Notice of hiring (DPAE)

  • Establishment of an employment contract and communication of the essential information of the employment relationship

In order to formalize the employment relationship, the employer must provide the employee with a employment contract.

This contract may be for an indefinite term (CDI) or a fixed term (CDD).

The employer must provide the employee with one or more written documents containing the main information relating to the employment relationship. The the deadline for communication varies according to the nature of the information.

To learn more about the nature of the information and the deadlines for communication, see this pageon the digital labor code website.

  • Entry of the employee in the single staff register

Each newly hired employee must be registered on the single register of staff.

This register is mandatory from the first employee hired.

This document details thehistory of inputs and outputs employees in the company.

  • Affiliation of the employee to the supplementary pension fund

Employers are obliged to enroll their employees in the supplementary pension schemes of theAgirc-Arrco: titleContent.

This affiliation is made by the single and dematerialized transmission of the registered company declaration (DSN) to all the bodies which manage the social protection of employees.

  • Ensuring safety and health at work

Within 3 months of taking up his position, any newly recruited employee must benefit from a information and prevention visit organized by the employer and carried out by one of the occupational medicine.

Please note

In some cases, this visit must be carried out before the employee is assigned to his or her workstation. We are talking aboutmedical examination for suitability for employment.

If the employee has already benefited from an information and prevention visit within five years or, within three years prior to their hiring, for employees who benefit from an adapted individual monitoring of their health status (night workers, young people under 18 years of age, etc.), the organization of a new visit is not necessary if the employee is required to hold an identical job with equivalent exposure risks.

The employer must also guarantee a safe working environment and prevent occupational risks.

For this, it must in particular inform and train the employee in safety, and update the single occupational risk assessment document (DUERP).

  • Compliance with applicable collective agreement

The employer must apply the collective agreement which includes the principal activity carried out by the company. The title of the collective agreement must appear on the pay slip.

Please note

The Labor Code lays down the general rules applicable to employment relations between employers and employees. Conventions and agreements, negotiated by the social partners, complement this legal framework.

A roofer works in the Building and Public Works (BTP) sector.

The company must therefore implement the collective agreement corresponding to this sector:

A simulator allows find your collective agreement with the company's name or Siret number :

Finding your collective agreement

Please note

For personalized answers on different topics (wages, working time, leave and rest, etc.) depending on the collective agreement, consult the Digital Labor Code site.

When employing construction workers, the employer has the obligation to request the "card" for each of them  BTP: titleContent » as soon as they are hired.

It is an individual and secure card that reliably identifies any employee who works on a construction site.

The order of the BTP card is made only by internet and requires the creation of an account:

Business identification card BTP

At the time of the order, the employer pays a flat fee of €9.80.

Any breach by the employer of the obligation to have a construction card is liable to a fine of €4,000 maximum per employee.

In case of recidivism within 2 years, the fine can go up to €8,000.

For more information, you can consult our factsheet on the BTP card.

The works and interventions of the professional are subject to the obligation to establish a advance quote.

This quote includes a list of mandatory information to be communicated to the customer.

The quote must include the following information:

  • Date of writing
  • Name and address of the company
  • Customer Name
  • Place of execution of the operation
  • Exact nature of the intervention to be performed
  • Detailed account, in quantity and price, of each service and product required for the planned operation: name, unit price and description of what it applies to (labor hours, linear meter or square meter) and the planned quantity
  • Hourly labor rate TTC: titleContent
  • Modalities for counting estimated time
  • If any: travel expenses
  • Overall amount payable HT: titleContent and TTC: titleContent with TVA rate
  • Duration of validity of the offer
  • Indication on the quote: free or paid
  • Cost of the quote when it is paid
  • When it is mandatory, the ten-year guarantee (contact details of the insurer and geographical coverage area of the insurance)
  • Procedures for the removal and management of waste generated by works and the associated costs.

When the professional does not give the customer a quote, he is exposed to a administrative fine up to €3,000 for a natural person (individual contractor) and €15,000 for a business.

For en learn more, you can consult our following page: Mandatory Quote: Activities Concerned.

FYI  

The TVA level may vary depending on the nature of the works performed. In particular, this ratio may be reduced when upgrading works are carried out in residential premises.

For more information, it is possible to consult our fact sheet on the TVA rate for home renovation works.

Roofing, like other construction trades, involves risks (work under tension, at height, in technical premises) that can lead to serious accidents or even fatalities.

The contractor must therefore put in place special security measures (checking equipment, wearing personal protective equipment (PPE), cutting off power, etc.).

It also provides its employees with the instructions for use of the equipment.

The personal equipment (PPE) commonly used by a roofer is a fall arrest system (harness). In the event of wearing a harness, the roofer is prohibited from working alone on a construction site.

It is also forbidden to carry out works in height, regardless of the equipment or installation, when the weather conditions (wind important, storm, strong heat…) or conditions related to the workplace environment are likely to compromise the safety and health of workers.

If they hire employees, the craftsman must also guarantee their safety, including:

  • Organize occupational risk prevention, information and training activities
  • Assess risks in the company and develop the single occupational risk assessment document (DUERP)
  • Provide them with appropriate equipment (PPE, compliant equipment)
  • Establish a secure work organization.

Failure to comply with these obligations may result in administrative, civil or criminal penalties.

To learn more, you can visit our page: Occupational health and safety: obligations of the employer.

The INRS website offers detailed fact sheets on the Prevention in the construction sector.

The Ameli website also provides tools for Professionals in the construction sector.

The professional is required to provide a supporting document to his client: note in the case of an individual, or invoice in the context of a transaction with another professional (for example when purchasing equipment).

Private

The nature of the transaction with a particular customer determines the obligations of the trader: a note is required in some cases, when it is a provision of services, while no document is required for a sale of goods, unless requested by the customer or specific cases.

Provision of services

The professional has the obligation to submit a note at individual customer for whom he performs a service in the following 2 cases:

  • When the amount of the note is greater than €25
  • When the amount of the note is less than €25, but that the customer so requests

The amount is communicated all taxes included (TTC).

This note shall be drawn up in 2 copies, the original being given to the customer.

The note shall contain the following particulars:

  • Date
  • Identity of the trader:
    • If the company is an individual contractor: name and surname of the individual contractor followed by the name ‘Individual contractor’ or ‘EI’
    • If the company is a business: corporate name of the business and first and last name of the professional providing the service
    • Siren Number
    • Address of the company or registered office
    • Mention of the legal form (EURL, SARL, SA, SNC, SAS, etc.) and the amount of the share capital
  • Customer name and address
  • Detailed breakdown of each service, i.e. the price of the parts or the quantity of products used
  • Name of the parts used (new, used, etc.)
  • Total HT and TTC payable.

In case there is a public institution (ERP), the conditions for issuing the note must be reminded to customers by a legible display at the place where payment for the service is made.

Notes should be kept for 2 years.

Sale of goods

The issuance of a note is not mandatory for sales of goods to individuals, except in the following cases:

  • At the customer's request
  • For distance sales
  • For TVA exempt intra-Community supplies

Apart from these cases, the seller usually gives a receipt to the buyer.

Please note

Since 1er august 2023, thesystematic printing of the receipt is prohibited, except in exceptional cases. However, printing a ticket at the customer's request is permitted.

Professional

The professional has theobligation to submit an invoice in the case of a transaction (provision of services or sale of goods) with a other professional (e.g. when purchasing equipment).

Each invoice must bear the following entries :

  • Identity of the parties
    • Full name of the seller (or provider) and the customer (or their company name)
    • Legal form (SARL, SAS or other forms) with mention of the share capital if applicable
    • Address of the head office of the seller and the customer or billing address if different
    • Registration number at RNE: titleContent (e.g. SIREN number) or Urssaf registration
    • Individual TVA identification number of the seller (or provider). This statement is mandatory on all invoices, whether they correspond to transactions carried out in France, intra-Community or export
  • Invoice Information
    • A unique invoice number based on a chronological and continuous sequence. Nevertheless, the trader may establish a numbering by distinct series where the conditions for carrying out his activity so justify (for example, the existence of several categories of customers for which the billing rules are not identical)
    • Date of issue or issue of the invoice when transmitted electronically
    • Purchase order number when established by the buyer
    • Date of completion of the sale, the provision of services or the payment of the deposit where this date is different from the date of issue or issue of the invoice
  • Transaction Details
    • Precise description of goods or services
    • Quantity, unit price HT: titleContent, applicable TVA rate or, where applicable, exemption
    • Total amount HT: titleContent, TVA amount, amount TTC: titleContent
    • Any rebates, discounts, rebates or discounts acquired and quantifiable during the transaction and directly related to this transaction
  • Specific tax information
    • If the seller is subject to the TVA exemption scheme: " TVA not applicable, art. 293 B of the General Tax Code »
    • If the purchaser or lessee is liable to the TVA: " Self-liquidation »
  • Terms of payment
    • Payment due date
      Conditions ofdiscount : if the trader does not grant a discount, he must notify the customer on the invoice by a formula of the type: "We do not grant a discount in case of prepayment"
    • Penalty rates payable on the day following the payment date indicated on the invoice if the debtor has not paid his debt
    • Mention of the flat-rate compensation of € 40 for recovery costs, in case of late payment
  • The amount of tax payable and, by tax rate, the total before tax and the corresponding tax. If the taxable person is required to charge a TVA other than the TVA, the taxable person must make it very clear that this is the tax of a particular foreigners country
  • Where applicable, reference to the relevant CGI provision or the corresponding provision of the Sixth TVA Directive of 28 November 2006 or any other indication that the transaction benefits from an exemption measure, a reverse charge scheme or the profit margin scheme

Each invoice must be written in 2 copies (one for each of the professionals) and kept 10 years.

For more details, you can consult our following page: All about billing.

Professionals involved in the construction sector are concerned by the Extended producer responsibility (EPR) for construction products and materials in the construction sector (BCMP), as waste holder or possibly as a marketer (if the company manufactures, imports or markets building products or materials under its brand name).

As such, they can benefit from taking back their waste in storage or at a collection point.

They also have the obligation to:

  • Sort at source such waste, respecting the regulatory sorting flows : wood, metals, plaster, plastic, glass, mineral fraction, etc.
  • Bring the sorted waste in adapted recovery points (professional waste disposal sites, recovery platforms set up by eco-organizations)
  • Contribute to a approved eco-organization and comply with the other obligations of the PWR sector for construction products and materials in the building sector (BMP).

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