Stonemason invoice template

How do stonemasons usually invoice?

Stonemasons invoice restoration work by the square metre for repointing and per piece for carved or replacement stone, with a deposit of around 40% to cover stone ordered from the quarry. Heritage and listed building work is invoiced in stages against the architect's certificate, with lime mortar specified on the invoice because it is what the conservation officer checks. Memorial masons invoice in two halves: on ordering and on installation.

Stonemasons in this example give the customer 14 days to pay, after a 40% deposit taken before the work starts. Hourly rates run from £35 to £60. A full day is typically £280 to £450.

What should a stonemason put on an invoice?

Beyond the legal basics, stonemasons should:

• Specify the stone type and source and the mortar mix; conservation officers and architects need it on record.
• Invoice the deposit when stone is ordered from the quarry because cut stone is non-returnable.
• Price repointing per square metre and replacement stone per piece.
• Reference the listed building consent or architect's instruction number where one exists.

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 stonemasons 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 stonemasons 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.