Carpenter invoice template

How do carpenters usually invoice?

Carpenters invoice site work by the day or per item fitted, with doors, skirting and decking priced per unit or per metre so the customer can check the count. Materials are either supplied by the customer or bought by the carpenter and recharged with a small mark-up. On building sites the carpenter is usually a CIS subcontractor paid weekly or fortnightly on a labour-only basis.

Carpenters in this example give the customer 14 days to pay, after a 30% deposit taken before the work starts. Hourly rates run from £30 to £50. A full day is typically £220 to £350.

What should a carpenter put on an invoice?

Beyond the legal basics, carpenters should:

• Price per door, per metre or per day and state the unit, so the total is easy to verify.
• Say who supplied the timber; if the customer did, your invoice is labour only and CIS deductions apply to the whole amount.
• List any timber you bought with the merchant price and your handling charge shown openly.
• Record the date of each site day on weekly invoices to a contractor.

Every UK invoice, whatever the trade, must also show:

• a unique, sequential invoice number
• your business name and address (and company number if you trade as a limited company)
• the client’s name and address
• the invoice date and, for VAT invoices, the date of supply if different
• a clear description of each item of work or goods
• the amount due and when it must be paid
• your VAT number, the VAT rate per line and the VAT total, if you are VAT registered

Do carpenters charge VAT?

Construction work for a contractor falls under CIS: the contractor deducts 20% (30% if you are not CIS registered) from the labour element before paying you, so show labour and materials on separate lines. If you are VAT registered and the contractor is too, the domestic reverse charge applies and you charge no VAT; write "Reverse charge: customer to account for VAT" on the invoice. Work for private householders is outside both rules. Below the £90,000 registration threshold you charge no VAT at all.

On the Flat Rate Scheme the sector for carpenters is usually “General building or construction services” at 9.5% of VAT-inclusive turnover, with a 1% discount in the first year of registration. If you spend little on goods you may be a limited cost trader and have to use 16.5% instead. The scheme suits businesses with few VAT-able costs; check it against the standard method with the VAT calculator before joining.