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Construction & Civil Engineering Chartered Accountant
Your accountant specialized in construction
Hayot Expertise supports craftsmen, VSEs and SMEs in the construction industry in Paris and France: masons, electricians, plumbers, carpenters, painters, general contractors.
The accounting specificities of construction
Progress accounting
Construction involves accounting by site and in progress:
- ▸Monitoring of production in progress
- ▸Recognition of turnover according to progress
- ▸Provisions for losses on completion
- ▸Work situation and accounts
VAT in construction
VAT in construction is complex:
- ▸20% VAT: work on new buildings
- ▸10% VAT: renovation work (> 2 years)
- ▸VAT 5.5%: energy saving work (insulation, boiler)
- ▸Self-liquidation: subcontracting between taxable persons
Subcontractor management
- ▸Subcontracting contracts (1975 law)
- ▸Declaration of subcontractors (DPAE, nominative list)
- ▸Guarantee retentions (5%)
- ▸Verification of Urssaf certificates
Our services for construction
Accounting & Taxation Construction
- ▸Accounting by site
- ▸Billing and work situations
- ▸Tax declarations (IS, VAT, CFE, CVAE, apprenticeship tax)
- ▸Specific construction tax package
Construction payroll management
- ▸Pay slips (collective agreement Building or TP)
- ▸Overtime and site bonuses
- ▸Travel and transport allowances
- ▸Bad weather and paid leave fund for the building
- ▸CIBTP and Pro BTP declarations
Certifications and approvals
- ▸RGE Qualification (Recognized Guarantor of the Environment): accounting impacts
- ▸Ten-year insurance and guarantee of perfect completion
- ▸Bank guarantee and financial guarantee
- ▸QualiPAC, QualiSOL label
Creation and development
- ▸Choice of status (EI, EURL, SARL, SAS)
- ▸Small-scale micro-enterprise: advantages and limitations
- ▸Business plan and cash flow forecast
- ▸Support for public procurement
Key construction indicators
| Indicator | Benchmark |
|---|---|
| Gross margin on construction sites | 30-45% |
| Staff costs | 35-50% of turnover |
| Material expenses | 20-35% of turnover |
| WCR (working capital requirement) | 45-60 days |
Customer case: Electricity company
Profile:
- ▸SARL electricity, turnover 1.2M€
- ▸8 employees + 2 managers
Our support:
- ▸Implementation of accounting by construction site
- ▸VAT optimization (subcontractors, self-liquidation)
- ▸Manager compensation plan (salary + dividends)
- ▸Fiscal and social savings: €18,000/year
Why choose Hayot Expertise for construction?
✅ Sectoral expertise: Mastery of construction and public works collective agreements ✅ Site monitoring: Reporting tools by site ✅ VAT optimization: Securing reduced rates ✅ HR support: Complex payroll and specific contributions
Construction accounting firm
We have been supporting craftsmen and construction companies for over 10 years.
📞 Heritage study (on estimate) - 58 rue de Monceau, 75008 Paris
Useful resources for your sector
Our guides and articles for construction and public works: