Construction and Cleaning Sectors: New 15% Withholding Obligation from 30 October 2026

From 30 October 2026, a new withholding obligation will apply to certain invoices in the construction and cleaning sectors. Businesses will need to pay particular attention to checking their suppliers before settling invoices.

This measure complements the existing withholding mechanisms for tax and social security debts. It now also covers certain debts relating to the social security status of self-employed workers.

Which services are covered?

The obligation mainly applies to work on immovable property, including:

• Construction, renovation and refurbishment work.
• Electrical, plumbing and heating installations.
• Painting, roofing and insulation work.
• Building cleaning services.

Important: this measure does not apply to all invoices issued by self-employed professionals. Ordinary consultancy, IT and marketing services, for example, are excluded.

Private individuals commissioning work for strictly personal purposes are also exempt.

How does the withholding obligation work?

Before paying an invoice for services covered by the scheme, businesses must check their supplier’s status through the official portal:

⁠Check Withholding Obligation

If withholding is required due to debts relating to the social security status of self-employed workers:

• 15% of the invoice amount excluding VAT must be paid to the National Institute for the Social Security of the Self-employed (NISSE).
• The remaining balance is paid to the supplier.

Example: For an invoice of €1,000 excluding VAT, or €1,210 including VAT, the business pays €150 to NISSE and €1,060 to the supplier, provided that only this withholding applies.

Exceptions and penalties

The withholding obligation does not apply automatically. In 2026, social security debts not exceeding €2,647 do not trigger this withholding requirement. A properly respected repayment plan may also prevent withholding from being required.

This new obligation may apply alongside existing tax and social security withholding requirements, subject to the applicable rules.

Failure to comply may result in an administrative fine equal to 15% of the total invoice amount, capped at €10,578.23 in 2026.

A New Step in Business Payment Procedures

This reform introduces an additional verification requirement before paying invoices for the services concerned.

Businesses and accounting firms should ideally integrate this check directly into their accounting procedures and payment workflows.

The key takeaway: always check whether withholding is required before paying an invoice for work covered by the scheme.

Sources

NISSE, Withholding obligation under the social security scheme for self-employed workers.

Official portal: ⁠Check Withholding Obligation

Legal basis: Programme Law of 22 December 2023, Articles 65 to 78.