On most GCC projects you are not paid what you apply for. You apply, the consultant or main contractor certifies a lower figure, and the payment arrives later, sometimes for less again. If you only track invoices, those gaps vanish. This guide shows a simple one-row-per-application layout that keeps them visible. It is general information, not legal or contract advice. Your contract sets the payment periods, the certification process and the retention terms.
1. One row per payment application
Record every interim application (IPA) as its own row, even when it is rejected. Use these columns:
| Column | Why |
|---|---|
| Project, IPA no., period end | Ties the row to the valuation |
| Date submitted | Starts the certification clock in your contract |
| Gross value applied (cumulative) | What you claimed to date |
| Gross value certified (cumulative) | What was accepted to date |
| Retention deducted | Feeds the retention release schedule |
| Previous certificates | Net this period = certified − retention − previous |
| Date certified, amount paid, date paid | Ageing and late-payment evidence |
| Reason for cut | Measurement, rates, unapproved variation, defects |
2. The three gaps to watch
- Applied − certified: usually unapproved variations or measurement disputes. Group by reason. If one reason keeps coming back, raise it in the next site meeting with your records.
- Certified − paid: money that was agreed but not yet paid. This is the strongest chase.
- Days from certificate to payment: compare against the payment term in your subcontract. Atradius's 2026 UAE barometer reports that late B2B payments are common, so measure your own average days rather than guessing.
3. Cumulative, not period-by-period
Applications and certificates are usually cumulative. Keep the cumulative figure and work out the period amount from it. Then a corrected earlier certificate fixes itself and isn't counted twice.
4. Ageing buckets for the chase
Put certified-but-unpaid amounts into 0–30, 31–60, 61–90 and 90+ days after the due date. A weekly glance at the 61+ buckets tells you which client to call first. Polite, dated follow-ups also build the paper trail you would need later.
5. Link it to retention and cash flow
Each certificate's retention should feed one retention line with its two release events (completion and end of the defects period). The retention release guide covers that. Add expected payment dates and you have a 12-month cash-flow view.
6. Ready-made version
The GCC Contractor Payment & Retention Register (Excel / Google Sheets, English + Arabic, RTL files included, $49 Solo / $129 Company, one-off) has applied vs certified columns, retention release dates, variations, late-payment ageing and a 12-month cash flow already set up. You can also build the layout above yourself for free.
Sources
- Chambers and Partners – Construction Law 2026, UAE
- Atradius – Payment Practices Barometer, United Arab Emirates 2026 (PDF)
Related guides
- How to track retention release dates on GCC construction projects
- A late-invoice chase schedule you can run from a spreadsheet
Published 2026-10-10 by Karuna Labs. Our tools check file structure and checksums; always review outputs (and payment files in your bank's preview) before relying on them. This is general information, not financial, tax or legal advice.