Bill each stage against the contract, with labor, materials and equipment on their own lines and retainage shown clearly. Download the PDF in a minute. No sign-up, and nothing leaves your device.
VAT, CIS and the reverse charge worked out to HMRC’s own rules and examples. Sales tax worked out to the cent, on US Letter paper. Your currency and your tax rate, on A4 paper.
On a staged job, show where the work stands on every invoice: the schedule of values line, the percent complete this period, what was billed before, this invoice and the balance to finish.
If the customer holds back retainage, show it as its own line with the condition for its release, so claiming it at the end is simple. Bill each change order on its own line with its reference number.
There is no federal rule, and states treat labor and materials differently. Two examples:
Elsewhere, check your state’s rules, enter your rate, and untick any line that is not taxable.
Sources: Texas Comptroller Publication 94-116, CDTFA: construction contractors
California and Florida want your license number on bids, proposals and contracts, and Arizona on written bids and estimates, preceded by “ROC”.
In Florida, a residential contract over $2,500 also needs the Homeowners' Construction Recovery Fund notice, and any direct contract over $2,500 needs the Construction Lien Law disclosure in capitalized bold type of at least 12 points, signed and dated by the owner. Those notices go in the contract; the invoice names the contract it bills.
Sources: CSLB advertising guidelines, Florida s.489.119, A.R.S. 32-1124, Florida s.489.1425, Florida s.713.015
A general contractor that pays you $2,000 or more in a year, for payments made after December 31, 2025, files a Form 1099-NEC and will ask for your Form W-9 first. Payments to corporations are generally not reported. Send the W-9 with your first invoice so payment is not held up.
Sources: IRS: Form 1099-NEC, IRS: 1099-NEC instructions, IRS: Form W-9
Billing a contractor for construction work? The Construction Industry Scheme probably applies. The contractor deducts 20% if you are registered for CIS and they can verify you, 30% if not, and nothing if you have gross payment status. No deduction is taken from VAT, materials you paid for, plant hired for the job or consumable stores, so put those on their own lines. Use the CIS invoice template, or check the sums with the CIS calculator.
If you and the contractor are both VAT registered and the work is reported under CIS, the domestic reverse charge usually applies: VAT is shown on the invoice but not charged. It does not apply to work for a homeowner, or for a customer who tells you in writing that they are an end user. For householders, use a normal UK invoice.
Sources: gov.uk: CIS subcontractors, get paid, HMRC: VAT reverse charge technical guide
Rules checked against the official sources linked above on October 19, 2026. Example prices are illustrative. This is general guidance, not legal or tax advice.
It depends on the state. In Texas, not on residential repair or remodeling labor, but yes on nonresidential repair and remodeling. In California the contractor usually pays tax on materials when buying them and does not tax installation labor. Elsewhere, check your state’s rules before you enter a rate.
Yes, in both countries it matters. In Texas, the choice between a lump-sum and a separated contract decides who pays the tax on materials and who collects it. In the UK, materials you paid for are left out of the CIS deduction, so they need their own lines.
No. The domestic reverse charge needs a VAT-registered customer who reports the work under CIS and is not an end user. If you are VAT registered, a homeowner pays VAT in the normal way.
Yes. Make as many invoices as you like. The PDF is built in your browser and never sent to us.