Construction: work is billed in stages

A construction project is not a single sale. It is a series of progress certificates issued over months, with retentions, subcontractors, and materials arriving before they can be billed. The books need to follow that sequence.

Sector invoiceF-2026/0212
CustomerComú d'EncampNRT L-704821-BActivityConstruction and renovationIncome account 701
DescriptionIGIAmount
Progress certificate no. 34,5 %14.200,00
Materials and auxiliary equipment4,5 %3.800,00
Taxable amount18.000,00
IGI 4,5 %810,00
Total18.810,00
Resulting journal entry
  • 430Customers18.810,00
  • 701Certified work18.000,00
  • 4750Output IGI810,00

Balanced

01

The same three headaches

The three places where a construction company loses money are not on site—they are in administration.

The quote and progress certificate drift apart

AndCompta converts the complete quote into a reviewable draft. If you invoice by certificate or stage, create each document with its own scope; partial conversion is not automated.

Guarantee retentions need dedicated control

AndCompta does not automatically calculate or separate construction retentions. Record them using your accounting firm's policy and retain the supporting evidence; do not treat them as an ordinary overdue balance.

The subcontractor invoices late and incorrectly

The subcontractor's invoice is captured, read, and held for your review. It does not enter the books until someone approves it.

Best fit

The modules you will actually use

AndCompta covers quotes, invoices, purchase capture and accounting traceability; it does not manage site execution or progress-certificate measurements.

  • InvoicingInvoices and credit notes with IGI, numbering by series and immutable PDFs.
  • Quotes and pro forma invoicesCommercial documents with separate numbering and controlled conversion into invoices.
  • AccountingImmutable double-entry bookkeeping, manual journal entries, period locks and financial statements.
Start here
Journal entry generatedF-2026/0184
Journal entry generated from a sales invoice at the standard IGI rate.
AccountDebitCredit
Customers1.254,00
Service revenue1.200,00
Output IGI · 4.5%54,00
BalancedDebit 1.254,00 · Credit 1.254,00
Period
2026 · Q3Open

Set it up with your own numbers.

Try it with one quote, an invoice for one stage and the latest subcontractor bill; verify the document and accounting trail.