Building abroad? Secure your VAT compliance from the start!

Operating in the construction sector across European markets?

Remember that VAT rules differ from country to country, even if they are based on the same EU Directive. This means that under some circumstances you may be required to register for VAT abroad, for example when:

• You provide construction services or sell goods with installation — then you may be required to account for VAT in the country where the work is performed.
• You sell building materials — depending on the situation, this may also require local VAT registration.
• You maintain a warehouse or stock abroad.

We’ll guide you through this process smoothly and stress-free. Instead of tracking regulatory changes, you can focus on what you do best. We will handle your VAT compliance, no matter where your warehouse is located, where your goods are shipped from, or where your customers are based.

Selling building materials? Here’s what you should know:

If you send materials to customers in another EU country, your VAT obligations depend on whether your customer is a business (B2B) or an individual (B2C). For business clients, VAT is often shifted to the buyer, which reduces your own responsibilities. For private customers, after exceeding a certain threshold, you can use a simplified system that allows you to declare all sales in a single return.

If you store building materials abroad — for example in the Netherlands — local VAT registration will most likely be required.

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Providing construction services abroad?

Under EU regulations, the place of taxation for your services is always the country where the property is located. This means that:

• If you renovate an office building for a company in Belgium, the VAT is settled by your Belgian client.
• If you perform work for a private client in Germany, you must register for VAT in Germany and settle the tax locally.

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Selling goods with installation? Local VAT registration is usually required.

When you sell and install goods (e.g. windows, heating or electrical systems) in another EU country, the place of taxation is that country. This means that you’re responsible for settling VAT there — which typically requires obtaining a local VAT number.

Avoid errors, save time, and focus on business growth.

Operating across multiple markets and combining different business models? Instead of monitoring ever-changing regulations, focus on what you do best. We’ll manage your VAT compliance across all jurisdictions — no matter where your warehouse, client, or shipping point is located.

Scale globally – we’ll handle the local compliance.

Streamline your supply chain and risk management

In construction, ESG management starts long before the first shovel hits the ground. At the investment planning stage, it’s already possible to implement solutions that deliver measurable financial and operational benefits.

How can we help?

• We’ll perform a double materiality analysis tailored to your business — whether you’re constructing buildings, roads, or manufacturing materials.
• We’ll help you assess and verify suppliers for compliance with labour law, working conditions, greenhouse gas emissions, and waste management.
• We’ll introduce monitoring procedures for fuel, energy, and water consumption, ensuring full control over resources during project execution.

Result? A well-structured supply chain means lower risk of claims and downtime, as well as enhanced readiness for audits and tenders.

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Develop an ESG strategy that works in practice

In the construction industry, tangible results matter more than formalities. We help construction companies create ESG strategies that genuinely support their operations and help them win contracts.

What’s in it for you?

• A clear ESG strategy with measurable goals and an implementation timeline — aligned with your current and planned projects (e.g. reducing GHG emissions in building projects or increasing the share of certified materials).
• A stronger position in public and international tenders, as an increasing number of contracting authorities require ESG-related declarations.
• Compatibility with management systems (ISO 14001, ISO 45001) and sustainability rating platforms (EcoVadis, CDP).

Result? A well-designed ESG strategy ensures greater consistency and predictability — across your office, construction sites, and business partnerships.

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Calculate your carbon footprint and optimize operations

The construction sector generates significant CO₂e emissions — most of them indirect, related to materials, logistics, and machinery. Measuring them is the first step toward change, cost efficiency and competitive advantage. In construction, up to 90% of CO₂ emissions come from purchased materials and services. Analyzing this category is the first step toward company-wide decarbonization.

How can we help?

• We’ll calculate your carbon footprint — for your entire organization, specific projects, or selected materials and processes (e.g. concrete, steel, prefab transport).
• We’ll identify specific reduction opportunities: low-emission concrete, optimized transport routes, and efficient machinery use.
• We’ll help you implement a decarbonization plan compliant with the SBTi — the global standard that translates climate goals into concrete operational actions.

Result? Lower fuel consumption, reduced material waste, and improved access to sustainability financing.

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Take the first step

You don’t need to implement everything at once. Start with a non-binding conversation. Together, we’ll identify areas for improvement, figure out what can be implemented right away, and what may require deeper analysis.

Producer responsibility in construction

The construction industry generates almost 40% of the EU’s waste, and while recovery rate targets set by Waste Framework Direction (WFD) for Construction and Demolition Waste (CDW) are high, the potential value to be found in recycling and reuse remains largely untapped.

Through circularity, companies can avoid risks from supply chain irregularities and price variability over depleting natural resources. Furthermore, due to the high climate impact, legislators are increasingly viewing a circular economy as a necessary path toward climate change mitigation targets. This can be achieved through waste prevention measures and re-use of particular elements or products, conserving energy and would otherwise be used in recycling or in producing primary materials.

With this understanding, there is an increased pressure on construction companies – both installers and suppliers – to take responsibility for the waste generated by the industry. However, due to the longer lifespan of many construction materials and the fragmented decision-making across the value chain, circularity in construction poses a unique challenge for policymakers and advocates.

Fragmented construction EPR landscape? We give you clarity.

France already requires EPR registration and eco-contributions for construction products. Other EU countries are preparing their own systems – but each at a different pace. Tracking who requires what, and when, is time-consuming and error-prone.

Our solution:

• Ongoing monitoring of EPR obligations across Europe’s construction sector.
• Early alerts when new take-back or eco-fee schemes are announced.
• Clear guidance on whether your products fall under scope.

Your benefits:

• No surprises, no missed deadlines, no last-minute scrambling.
• Clarity and confidence in every market.

Complex product reporting? We simplify it.

Construction products are diverse – concrete, insulation, wood, plastics, plaster, metals. Each has different reporting rules under EPR. Companies can struggle to classify materials correctly and submit accurate data to eco-organisations.

Our solution:

• Product and material mapping against national EPR categories.
• Automated calculation of quantities and fees owed.
• End-to-end support with registration and annual reporting.

Your benefits:

• Less admin, fewer mistakes.
• Reliable compliance that saves both time and money.

Paying more than you should? We fix reporting errors.

Many construction companies over-declare products or misclassify materials into higher-fee categories. That means paying too much in eco-contributions — and sometimes even double-paying for imports and domestic products.

Our solution:

• Audit of your product portfolio and declarations.
• Correct classification into the right EPR categories.
• Automated checks to eliminate over-reporting.

Your benefits:

• You pay only what’s required — no more, no less.
• Direct and immediate cost savings.

Do you want to better understand what extended producer responsibility (EPR) is?

Take a look at our article that explains the essentials, but keep in mind that specific laws may vary from country to country.

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Why work with us?

• Comprehensive solutions in a fragmented world of regulation
• One dedicated EPR expert for all your markets
• A proactive, personalised approach designed for businesses of all sizes
• Knowledge of EPR, local regulations and international compliance
• Scalable solutions to match your company’s stage of growth
• Possibility of integration with ESG – compliance and sustainability in one package

Ready to simplify EPR compliance?

Don’t let regulations stop your business from growing. Contact us and see how we can simplify EPR in your business.

Scheduling a one-on-one consultation is the first step to simple and cost-effective compliance.

Accounting Services

Construction accounting is fundamentally different from standard accounting. Accounting volumes often vary quite a lot from period to period and complexity is high. Construction companies often need to take on additional resources to manage the peaks and therefore have excess capacity during slower times. EFF can reduce its clients’ needs for permanent staffing by flexibly adding or reducing services according to need.

One of the most important issues in Construction accounting is Revenue Recognition due to the principle of revenue reflecting project progress and not invoicing. EFF utilizes proven methods and processes (in consultation with the clients) to ensure that revenue is recognized correctly and consistently.

What are other difficult and special issues for construction?

• Work in progress
• Cost accounting
• Cash projections
• Project profitability
• Frequent changes in contracts

EFF helps construction companies with all of the above and bring clarity, control, and compliance to their financials.

What you can achieve with the right construction accounting setup:

• See true profitability per project
• Avoid unexpected loss-making contracts
• Improve cash flow stability
• Reduce audit and compliance risks
• Make better bidding and pricing decisions

EFF provides both permanent and temporary resources to support construction companies and allow them to concentrate more on constructing and less on accounting.

Supplier Invoices

Processing of supplier invoices is often more complex in construction companies than in other industries. A characteristic of construction is that it’s project based and these projects come and go and they are often quite different from each other. This results in a very large number of suppliers and subcontractors who change over time.

What are the key challenges?

It’s usually more difficult to automate flows in construction as invoices often don’t match purchase orders or contracts. This is in turn due to frequent changes in scope, specifications and to incorrect prices or quantities.

In construction invoices are sometimes based on milestones, progress (% completion) and time & materials. Approvals are often needed from more than one or two persons, partly because many persons are involved in the purchasing process and partly because of frequent high amounts on the invoices.

The result

Due to the above factors, handling of supplier invoices in the construction industry is often resource demanding, time-consuming and maintenance heavy.

How EFF helps

We offer:

EFF has long and wide experience of AP processes in general and automation in particular. We can help our customers set up automation that really works. This is usually about more than the technical side of automation. Organizational and data quality issues are equally and sometime more important.

Our clients can reduce their fixed costs as we can provide extra resources and know-how when needed. EFF has over 20 years of experience within Accounts Payable and all of our customers benefit from our knowledge of best practices and our general know-how.