Painter and decorator invoice template

How do painters and decorators usually invoice?

Painters and decorators price per room or per day and invoice when the job is complete, with paint either supplied by the customer or bought at trade price and recharged. Exterior work is often invoiced in two halves because weather can stretch the programme over several weeks. Repeat work for landlords and letting agents runs on 14 to 30 day terms with a reference to the property address on every invoice.

Painters and decorators in this example give the customer 7 days to pay, after a 20% deposit taken before the work starts. Hourly rates run from £22 to £35. A full day is typically £180 to £280.

What should a painter and decorator put on an invoice?

Beyond the legal basics, painters and decorators should:

• Name each room and what was painted in it (walls, ceiling, woodwork) so the scope is clear.
• List the paint brand and number of coats; customers compare quotes on exactly this.
• If the customer supplied the paint, say so, because your invoice is then labour only.
• For letting agents, put the property address and the agent's job number on the invoice.

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 painters and decorators 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 painters and decorators is usually “Labour-only building or construction services” at 14.5% 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.