The VINCI Group operates in more than 120 countries. Six countries (France, Germany, Spain, the United Kingdom, the United States and Canada) account for 70% of its consolidated purchasing transactions. The Group does not monitor its suppliers by category with regard to its payment policy. The only differentiating factor is the regulatory and contractual environment within which a subsidiary operates. Virtually all purchasing transactions are local to local. As a result, Group suppliers are categorised by the country in which the subsidiaries operate. Intercompany transactions are excluded from these reviews. The regulatory requirements in the six countries mentioned above where information was collected are as follows:
| Country | Regulatory environment | Specific requirements for VINCI |
|---|---|---|
| France | France Regulatory environment Payment terms are set by French law. The deadline cannot exceed 60 days after the invoice date, or 45 days after the end of month in which the invoice was raised. |
France Specific requirements for VINCI None. |
| Germany | Germany Regulatory environment Standard payment terms are within 30 days following receipt of the invoice |
Germany Specific requirements for VINCI Group companies operating in Germany generally pay their suppliers ahead of the deadline to benefit from a financial discount, which is a common practice in the country. |
| Spain | Spain Regulatory environment Spanish law sets invoice payment terms at no more than 60 days. |
Spain Specific requirements for VINCI The use of reverse factoring arrangements by some subsidiaries has not extended the payment deadline for participating suppliers. |
| United Kingdom | United Kingdom Regulatory environment Payment terms are 30 days but can be extended to 60 days if agreed by both parties. |
United Kingdom Specific requirements for VINCI None. |
| Canada | Canada Regulatory environment Payment terms vary according to province, but 30 days is often used as standard, unless otherwise agreed. |
Canada Specific requirements for VINCI None. |
| United States | United States Regulatory environment No federal standard payment terms regulations apply. Invoices are generally paid within 30 to 60 days based on the terms of the agreement. |
United States Specific requirements for VINCI None. |
Due to the tight deadlines for closing the accounts and publishing the Group’s financial statements, the indicators presented below were collected from 1 January to 31 October 2025. The Group has not observed any significant seasonal effects in its supplier payment periods.
| France | Germany | Spain | United Kingdom | Canada | United States | |
|---|---|---|---|---|---|---|
| Number of invoices due for payment in the period from 1 January to 31 October 2025(in thousands) | Number of invoices due for payment in the period from 1 Januaryto 31 October 2025(in thousands)France 4,490 |
Number of invoices due for payment in the period from 1 Januaryto 31 October 2025(in thousands)Germany 924 |
Number of invoices due for payment in the period from 1 Januaryto 31 October 2025(in thousands)Spain 332 |
Number of invoices due for payment in the period from 1 Januaryto 31 October 2025(in thousands)United Kingdom458 |
Number of invoices due for payment in the period from 1 Januaryto 31 October 2025(in thousands)Canada 182 |
Number of invoices due for payment in the period from 1 Januaryto 31 October 2025(in thousands)United States92 |
| Average number of days between the invoice date and the payment date | Average number of days between the invoice date and the payment date France 56 |
Average number of days between the invoice date and the payment date Germany 22 |
Average number of days between the invoice date and the payment date Spain 65 |
Average number of days between the invoice date and the payment date United Kingdom38 |
Average number of days between the invoice date and the payment date Canada 48 |
Average number of days between the invoice date and the payment date United States34 |
| Percentage of invoices paid within the contractual payment period | Percentage of invoices paid within the contractual payment period France 81% |
Percentage of invoices paid within the contractual payment period Germany 87% |
Percentage of invoices paid within the contractual payment period Spain 65% |
Percentage of invoices paid within the contractual payment period United Kingdom70% |
Percentage of invoices paid within the contractual payment period Canada 72% |
Percentage of invoices paid within the contractual payment period United States55% |
In the six selected countries, the average number of days between the invoice date and the payment date ranges from 22 days in Germany to 65 days in Spain. The vast majority of invoices are paid within contractual and regulatory deadlines (55% to 87% of invoices).
The main reasons for payments not made within contractual deadlines include:
The Group’s subsidiaries work continuously to improve their internal processes and limit these payment delays. At 31 October 2025, there were no judicial proceedings for payment delays against the Group.
VINCI’s reporting procedures are set out in the resources listed below.
For workforce-related indicators:
For environmental indicators:
All of the above guides and procedures are accessible on the Group’s intranet.
For 2025, changes in scope are integrated into sustainability reporting over the reporting period, as for the financial reporting scope. As such, sustainability reporting in year Y takes into account acquisitions made during the period from their acquisition date to 31 December 2025 and disposals from 1 January 2025 to their disposal date.
