Language tutor invoice template

How do language tutors usually invoice?

Language tutors invoice individuals monthly for a set number of lessons, usually online, and employers monthly for group classes at a per-class rate on 30 day terms, with the language, level and lesson dates on each line. Many tutors sell packages of 10 lessons at a discount paid in advance. Course books and exam entry fees are recharged at cost.

Language tutors in this example give the customer 7 days to pay. Hourly rates run from £25 to £60.

What should a language tutor put on an invoice?

Beyond the legal basics, language tutors should:

• State the language, level and lesson length on each line.
• List lesson dates; employers and parents reconcile them.
• Sell packages of 10 lessons paid in advance and show lessons used and remaining.
• Recharge books and exam fees at cost as separate lines.

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 language tutors charge VAT?

Private tuition in a language ordinarily taught in schools or universities, such as French, Spanish, German or English as a foreign language, is exempt from VAT when a sole trader teaches it personally. Business language training delivered by tutors you employ, or through a company, is standard rated at 20% once turnover passes £90,000. Conversation practice that is not structured tuition can fall outside the exemption, so keep lesson plans.

Because this income is exempt or zero rated, the Flat Rate Scheme is rarely useful: exempt sales count in flat rate turnover but earn no VAT, and zero rated sales mean you would pay flat rate VAT on income that carries none. The sector listed above (Any other activity not listed elsewhere, 12%) applies only if you register for other taxable income.