E-Invoicing in Construction: Two Simplifications Until 2030

Construction companies gain above all time and certainty when handling e-invoices: bills of quantities may be attached, and progress payments may be listed in the final invoice. Both simplifications apply until June 30, 2030. This allows companies to keep their invoicing processes closer to established construction-site practices for the time being.

Two Simplifications for Construction Companies

The first provision concerns bills of quantities. Particularly for construction work, they can make up a substantial part of the invoice documentation. Under the temporary simplification, these documents may be included as attachments to the e-invoice.

This takes pressure off the invoice itself. Extensive service details do not need to be transferred in full into the core e-invoice and may instead be included as an attachment. Companies must nevertheless ensure that the invoice and bill of quantities remain clearly linked. The article Secure Your Input Tax Deduction: Describe Invoices Precisely also explains why a precise description of services matters.

The second simplification concerns progress payments. They may be listed in the final invoice. Construction companies can therefore include the progress payments accounted for during a contract in the final settlement.

Both provisions are temporary. They apply until June 30, 2030. Companies should not treat this date as a minor formality, but consider it when planning their invoicing processes and software.

Why the Time Limit Matters

The simplifications address two practical tasks that regularly coincide in construction: extensive service details and invoicing across several payment stages. They give companies a defined period during which the stated procedures are permitted.

This period also serves as a transition. Companies adjusting their invoicing processes today should therefore document where they use the two special provisions. This creates transparency and makes subsequent reviews easier.

A clear link between the contract, bill of quantities, progress payments, and final invoice is particularly useful. It helps office staff file all documents completely and makes it easier to answer queries. The article Permanent Establishment: What Companies Need to Review for Tax Purposes provides general guidance on maintaining clear tax-related records.

What Does This Mean for Trade Business Owners?

For owners and those responsible for commercial matters, the provision initially means less pressure to overhaul established construction invoicing processes immediately and completely. Bills of quantities can continue to be provided as attachments. Progress payments can appear in the final invoice.

This results in three operational tasks:

First, the invoicing software used must be able to link attachments reliably to the e-invoice. Second, the final invoice should show the progress payments taken into account in a clear and traceable manner. Third, the company needs an unambiguous filing system so that the invoice, attachments, and related documents can later be found together.

The simplifications therefore do not replace a structured process. They do, however, make it more manageable. Other invoicing issues also demonstrate the importance of traceable documentation—for example, when a workshop invoice is reviewed and an excessive charge reclaimed.

Recommended Actions

Construction companies should now carry out a brief practical check:

1. Review the invoice template: Is it clearly defined where the bill of quantities is attached and how the attachment remains linked to the invoice?

2. Check the final invoice: Are all progress payments listed completely and transparently?

3. Standardize document storage: Can the office, accounting team, and management find the invoice, attachment, and progress-payment information together?

4. Test the software process: Does transmitting the e-invoice, including the bill of quantities, work in the actual workflow?

5. Record the deadline: Add June 30, 2030, as a review date in the company calendar and process documentation.

Practical next step: a 15-minute invoice check. Take a typical final invoice from your company. Check whether the bill of quantities is clearly linked, all progress payments are traceable, and the documents are stored together. Then note exactly one necessary process improvement and assign a responsible person.

FAQ

May a Bill of Quantities Be Attached to the E-Invoice?

Yes. Construction companies benefit from the simplification that allows bills of quantities to be included as attachments to the e-invoice.

Can Progress Payments Be Listed in the Final Invoice?

Yes. The second simplification permits progress payments to be listed in the final invoice.

Until When Do These Provisions Apply?

Both simplifications apply until June 30, 2030. Companies should review their invoicing processes again well before this date.