Plasterer invoice template

How do plasterers usually invoice?

Plasterers price by the square metre for skimming and boarding, or by the day for patching and repairs, and invoice when the plaster is on and the tools are packed. Materials are a small part of the bill, so many plasterers quote labour and materials together, but a CIS contractor will want them split. Full house skims are usually invoiced per floor as each is finished.

Plasterers in this example give the customer 7 days to pay, after a 20% deposit taken before the work starts. Hourly rates run from £25 to £40. A full day is typically £200 to £320.

What should a plasterer put on an invoice?

Beyond the legal basics, plasterers should:

• Show the area in square metres per room and the rate, so the customer can check the maths.
• Distinguish skim only from board and skim, which costs nearly twice as much.
• Include a note that drying time before decoration is the customer's responsibility.
• Split materials from labour for CIS contractors, even though materials are small.

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 plasterers 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 plasterers 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.