EV charger invoice template UK (2026): wallbox, CIS, VAT and stage payments
An EV charger invoice has to explain what was surveyed, cabled, mounted, commissioned and handed over - not a vague "charger fitted" or "EVSE done" line. "Supply and install EV charger as agreed" does not tell a householder whether they got a domestic 7 kW wallbox (tethered or untethered), a three-phase / workplace charger, a dedicated circuit from the consumer unit, earthing and bonding notes, making-good to the driveway or garage wall, or an app / RFID commissioning hand-over. It does not tell a main contractor's QS which plot, purchase order or electrical / M&E package to release. It does not tell a CIS contractor how much is labour and how much is the direct cost of the charge point, cable, protective devices and mounting kit you paid for.
EV charge point / EVSE installation is electrical and power-supply work, not a solar PV generation package, not a heat pump heating package, and not a full whole-house electrician rewire. Mentions of solar, heat pumps, loft works or scaffolding on this page are contrasts and cross-links - the subject here is the EV charge point package (domestic wallbox through commercial / workplace sockets) with the cable route, dedicated circuit, mount and commission that make it a working charger. Soft landscaping alone belongs elsewhere; keep planting and resin driveway boards out of a charger-only invoice unless they were part of the agreed package.
Who pays matters. Billing a private householder for a wallbox on their own home: normal invoice, no CIS - a private householder is not a CIS contractor. Billing a main contractor, developer, landlord principal or workplace client for construction operations that include installing systems of power supply: often CIS. Soften absolute claims - the facts of the contract matter. HMRC's CISR14090 is the lead reference for building service systems: Finance Act 2004 section 74(2)(c) covers installation in any building or structure of systems of heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection. Soften: EV charge points are commonly analysed as power-supply / electrical installation work when a contractor pays you - but InvoiceAdept does not decide CIS status. Cross-ref labour versus materials at direct cost (CISR15060 / CISR15090); supply-only of kit without install (CISR14220); mixed supply-plus-install that can pull the whole payment into CIS (CISR14020 / CISR14030); and scaffold erect/dismantle if used for access (CISR14240). Private householders are not CIS contractors - see the public CIS overview.
VAT is not the same story as solar PV or heat pumps. VAT Notice 708/6 (energy-saving materials) lists solar panels, heat pumps, insulation, batteries and related items - EV charge points / charging equipment are not on that ESM list. Do not invent a Notice 708/6 zero rate (the residential ESM window to 31 March 2027) for a typical domestic wallbox retrofit. Soften: for retrofit installs on existing dwellings by a VAT-registered installer, the supply is usually standard-rated. Supply without install is usually standard-rated. On 26 August 2026, HMRC updated VAT Notice 708 (buildings and construction) so that electric vehicle charging points appear in section 13.8.1 as articles ordinarily incorporated into a dwelling - which can support zero-rating when the charge point is supplied and installed as building materials in the course of constructing a qualifying new dwelling (and the wider Notice 708 construction conditions are met). Soften hard claims; InvoiceAdept does not decide VAT status. Never reverse-charge a householder. Domestic reverse charge does not apply to zero-rated supplies.
This guide gives copy-paste fields, a labour/materials split for EV charger packages (including deposits before ordering the wallbox), stages from survey/quote through first fix, mount & commission and snag/handover, four worked examples and a practical treatment of CIS, VAT Notice 708 versus 708/6, and domestic reverse charge. Figures are illustrative only, not UK market rates or a price list. InvoiceAdept does not decide CIS or VAT status and does not file CIS300, VAT returns, Making Tax Digital updates or Self Assessment to HMRC. It does not issue Part P / Building Control certificates, electrical certificates, DNO paperwork or grant forms.
Related templates: solar panel, heat pump, electrician, scaffolder, loft conversion, deposit invoice, domestic reverse charge, how to invoice a UK client as a tradesperson and late payment rights. This page focuses on residential and contractor-paid EV charge point packages - domestic wallboxes, three-phase / workplace chargers, cable routes, dedicated circuits and commissioning - not a stand-alone solar array or heat pump as the main product.
Rules and links were checked for this guide on 8 September 2026. General information only, not tax, legal, Building Regulations, electrical, DNO or grant advice. InvoiceAdept is from Tech Me Today Ltd, Companies House 15917255, ICO ZB944663.
In short
Start by identifying who pays you, whether the job is a domestic 7 kW wallbox, a tethered vs untethered unit, a three-phase / commercial / workplace charger, whether the charge point must be ordered before work starts, whether a dedicated circuit / consumer-unit upgrade is in your package, and whether the contract is supply-only or supply-and-install.
Private householder, own-home EV wallbox install: no CIS. The householder is not a CIS contractor. If VAT-registered, a typical retrofit on an existing dwelling is usually standard-rated - EV charge points are not energy-saving materials under Notice 708/6. Do not invent 0% from the ESM window to 31 March 2027. Never reverse-charge a householder. Show survey/quote, deposit before ordering the charger, first-fix cable route, mount & commission, and snag/handover clearly.
EV charger package for a CIS contractor: often within CIS when a contractor pays you for installation of systems of power supply (CISR14090 - FA04/S74(2)(c)). Soften - test the facts of the contract. Split labour from materials at direct cost (CISR15060 / CISR15090). For charge points purchased complete, materials are usually the purchase cost; labour is the cable route, mount, circuit and commission.
Manufacture and delivery of a charge point only (no install): generally outside CIS (CISR14220). A mixed contract that supplies the kit and includes installation can pull the whole contract into CIS (CISR14020 / CISR14030).
VAT - Notice 708/6 vs Notice 708: EV charge points are not on the Notice 708/6 ESM list (unlike solar and heat pumps). Retrofit supply-and-install on existing dwellings is usually standard-rated when you are VAT-registered. Supply-only is usually standard-rated. For qualifying new dwelling construction, Notice 708 section 13.8.1 (updated 26 August 2026) lists electric vehicle charging points among articles ordinarily incorporated into a dwelling - zero-rating can apply when the charge point is supplied and installed as building materials with qualifying construction services. Soften; never invent commercial 0%; never reverse-charge a householder. Domestic reverse charge does not apply to zero-rated supplies.
Take a deposit before ordering the wallbox or commercial charger if your terms require one. Number and invoice that deposit. Then use recognisable stages: survey/quote, deposit, first fix / cable route, charger mount & commission, snag / handover. Keep variations for longer cable runs, consumer-unit upgrades or three-phase works separate from the agreed package.
Use the invoice generator for a first invoice. InvoiceAdept Free is £0 for five invoices per month. Pro is £7.99 excl VAT and includes WhatsApp send. Pro+ is £12.99 excl VAT and includes CIS. Stripe's own fees apply (UK cards 1.5%+20p), but InvoiceAdept adds no platform fee.
Who this EV charger invoice template is for
This template is for UK EV charge point installers, electrical contractors who deliver domestic wallboxes and workplace chargers as a defined product, and for builders who include EV charging in residential packages and need readable invoices for householders, landlords, contractors and workplace clients. It covers the paperwork pattern, not a price list and not a Part P, Building Control or grant document.
EV charge point / EVSE installers (domestic wallbox and workplace)
Electricians billing dedicated circuits, consumer-unit upgrades, earthing/bonding or RCDs as part of a charger package (or separately)
Solar or heat pump installers who add an EV wallbox as a combined package and need separate clear lines (different VAT story from PV / ASHP)
Builders and developers who include EV charging on new plots or loft / garage conversion packages
Subcontractors to main contractors on residential electrical / M&E packages
Workplace / landlord installers billing fleet or tenant parking sockets
Sole traders and limited companies who need CIS and VAT lines that match the payer
If your day job is a stand-alone solar array, a pure heat pump install without EVSE, or a whole-house rewire with no charger brief, use those related guides and come back here for charger-specific lines (wallbox model, tethered/untethered, kW rating, cable route, dedicated circuit, commission and VAT notes that do not invent Notice 708/6 zero rate).
How this differs from solar, heat pump and electrician guides
Guide | Focus | Use this EV charger page when... |
|---|---|---|
PV arrays, MCS, Notice 708/6 zero rate for solar | The product is an EV charge point, not generation | |
ASHP / GSHP packages, Notice 708/6 heat pumps | The product is EVSE / wallbox as the defined package | |
General electrical install, testing, consumer units | The job is a dedicated EV charger package, not a stand-alone rewire | |
Scaffold hire, erect/dismantle | Scaffold is only part of a wider charger package you are invoicing | |
This page | Dedicated EV charge point install invoicing | Wallbox / workplace charger, cable route and commission are the product |
Do not duplicate an entire solar or heat pump guide here. Mentions of PV modules or ASHP plant are contrasts only - keep them off a charger-only invoice unless they were part of the agreed package. Critically: do not copy solar/heat-pump Notice 708/6 zero-rate wording onto an EV wallbox retrofit.
Three EV charger jobs, three invoices
These three jobs can use similar kit but need different invoice logic.
Domestic householder wallbox | Contractor / developer EV package | Materials-only / supply-only caution | |
|---|---|---|---|
Customer on invoice | Private householder | Builder, developer, landlord or workplace principal | Builder, merchant customer or householder |
Contract | Survey, cable route, dedicated circuit, mount, commission, snag | Electrical / plot package to named plots or addresses | Supply charger delivered; no install |
CIS | No. Householder is not a CIS contractor. | Often within CIS for installation of systems of power supply - CISR14090 (soften; test facts) | Generally outside CIS (CISR14220) - unless mixed with install |
Labour/materials | Helpful for clarity | Essential for correct deduction; charger/cable/protective devices at direct cost | Materials supply lines; no CIS labour block |
VAT if registered | Usually standard-rated for retrofit on existing dwelling; not Notice 708/6 ESM | Normal VAT; zero rate only if Notice 708 new-dwelling construction conditions truly met (s13.8.1 EV charging points); or reverse charge only on standard-rated eligible supplies | Usually standard-rated supply without install |
Key references | Public CIS guide; Notice 708/6 (EV not listed); Notice 708 for new-build context | CISR14090; CISR15060/15090; CISR14240 if scaffold; Notice 708 s13.8.1 if new dwelling | CISR14220; CISR14020 / CISR14030 if later install added |
What often bounces it | "Charger done" with no kW, tethered/untethered, circuit or deposit credit; inventing 708/6 0% | Missing UTR, plot/PO, labour/material split; claiming free-issue charger as your materials; CIS on householder-direct work | Treating supply-only as CIS labour; then adding install under same contract without revisiting mixed rules |
A main contractor can be the CIS contractor even when the finished charger serves a tenant or homeowner. If the builder engages you, your invoice is to that builder. That contractor-to-subcontractor payment is the one to test. If the householder hires and pays you directly, the householder invoice has no CIS.
What EV charger work belongs on the invoice
Name the work so a QS, householder or facilities manager can see what was actually installed.
Line group | Typical inclusions | Do not bury here |
|---|---|---|
Survey / quote | Load assessment notes, parking location, cable route options, consumer-unit space, quote reference | A silent "survey fee" with no visit or deliverable |
Deposit | Before ordering the wallbox / commercial charger | Calling retention a deposit |
First fix / cable route | Cable run from board to mount location, containment, penetrations, making good allowance | Whole-house rewire you did not deliver |
Dedicated circuit / protective devices | Breaker / RCD / RCBO as specified, labelling | Invented "smart grid" extras not in the quote |
Charger mount | Wallbox / pedestal fixings, height, location narrative | Soft landscaping unrelated to the mount |
Charge point plant | Model, approx kW (e.g. 7 kW domestic), tethered vs untethered, single vs three-phase | Marketing "premium eco charger" with no model or rating |
Commission / handover | Power-on, app / RFID / OCPP setup if included, user handover | That the invoice is the electrical certificate |
Earthing / bonding notes | Notes if works included; keep formal certificates separate | Claiming the PDF is Part P / Building Control sign-off |
DNO / network narrative | Soften - many domestic EV installs are load-side and do not need a generation notice; note only what is factual for that job | Copying solar G98/G99 wording onto every wallbox |
Waste / making good | Skip, old kit removal if included, driveway/garage making good | Van stock you did not buy for this address |
Variations | Agreed extras coded V01, V02 with written approval | Silent bumps inside "additional EV works" |
Domestic jobs need approximate kW rating, tethered vs untethered, mount location (garage / driveway / wall) and whether a dedicated circuit / CU upgrade is included. Workplace jobs still need socket count, phase narrative and parking bay references where quoted. The invoice is not the electrical certificate and not a grant claim form.
Domestic wallbox, three-phase and workplace chargers
Job shape | Description cues | Invoice tip |
|---|---|---|
Domestic ~7 kW wallbox | Model, tethered/untethered, mount location, dedicated circuit | Keep solar/heat-pump lines separate if combined package |
Tethered vs untethered | Cable attached vs socket for customer cable | Say which was supplied - affects materials line |
Three-phase / higher-rate domestic | Phase narrative, protective devices, load notes | Soften absolute "needs DNO" claims - test the facts of that supply |
Workplace / commercial sockets | Bay count, OCPP / access control if included, landlord vs tenant bill-to | CIS more likely when a contractor or principal pays you |
Pedestal / free-standing | Pedestal plant + civil/fixings if in package | Do not bury civils as "charger materials" without tickets |
Combined with solar or heat pump | Separate clear package lines | Different VAT stories - PV/ASHP may be Notice 708/6; EV retrofit usually is not |
MCS is typically a solar / heat pump certification story, not the default EV charge point narrative. Soften: some installers hold manufacturer or scheme accreditations - narrate only what is factual. Competent person / Part P / Building Regulations notification habits for electrical work still matter; the invoice is not that certificate.
Grants and OZEV - check GOV.UK, do not invent amounts
The old broad Electric Vehicle Homecharge Scheme for typical owner-occupiers with private off-street parking closed in April 2022. Residual government chargepoint support still exists for some groups (for example renters and flat owners, certain on-street / cross-pavement cases, landlords and workplace schemes) - eligibility and amounts change. Soften hard claims on this page.
Do | Do not |
|---|---|
Point clients to the live GOV.UK EV chargepoint grants collection and related household / landlord / workplace pages | Invent a "typical UK homeowner grant of £X" as a market fact |
Narrate that an authorised installer may claim a grant on an eligible job if that is how the live scheme works | Put invented grant discounts on every domestic invoice |
Keep grant paperwork separate from the invoice PDF | Pretend InvoiceAdept issues OZEV forms |
If a specific grant contribution is a factual part of how that job is paid, show it clearly with the scheme reference - still without inventing national averages. Check live GOV.UK before you quote a number to a client.
Part P, Building Regs, earthing - the invoice is not a certificate
Topic | What the invoice can do | What it must not claim |
|---|---|---|
Part P / Building Regs / competent person | Narrate that notification or competent-person paperwork is part of the job if true | That the PDF is the Building Control certificate |
Electrical certification | Keep EIC / minor works records separate | That the invoice is the electrical certificate |
Earthing / bonding | Note works included if factual | Selling bonding as a silent "included" without scope |
DNO / network | Soften - many domestic EV installs need no generation-style notice; note only factual constraints for that supply | Copying solar G98/G99 wording onto every wallbox as if MCS-adjacent |
Manufacturer warranty | State workmanship guarantee terms in plain English | Warranties you did not actually pass on |
Grants | Scheme reference only if factual | Invented OZEV £ amounts as "market facts" |
Keep certificates and grant confirmations as separate attachments - the same habit as attaching an electrical certificate rather than pretending the invoice is the record.
What a UK EV charger invoice must include
GOV.UK is narrower than most blogs. You must give a VAT invoice by law when both you and the customer are VAT-registered. If you are not registered, keep numbered records of what you charged - which is also how you get paid.
A unique identification number
Your name (or company name), address and contact information
The customer's name and address
A clear description of what you are charging for (address, approx kW, tethered/untethered, stage)
The date the goods or service were provided (supply date) and the date of the invoice
The amount being charged, the VAT amount if applicable, and the total amount owed
Sole trader with a trading name: show your own name and a serviceable address. Limited company: registered name, company number and registered office. The VAT registration threshold is £90,000, not the stale £85,000 figure. For an EV charger invoice, a clear description is what gets you paid, so name the site address, charger type (approx kW, tethered/untethered), key plant and stage (deposit / first fix / commission / completion).
CIS lines (UTR, labour, materials, rate, deduction, net payable) belong when a contractor is paying you under the scheme - not on a private householder job. Domestic reverse charge wording belongs only when the VAT reverse-charge tests are actually met between VAT-registered construction businesses on standard-rated supplies - never on a householder bill, and not on zero-rated Notice 708 new-dwelling lines where those genuinely apply. See domestic reverse charge.
Copy-paste EV charger invoice fields
Use these as a checklist when you raise the PDF or app invoice.
Field | Example (illustrative) |
|---|---|
Invoice number | EV-2026-0142 |
Invoice date | 8 September 2026 |
Supply / tax point | 5 September 2026 (or deposit date if deposit) |
From | Your legal name / Ltd name, address, company number if Ltd, VAT number if registered |
Bill to | Householder name + site address, or contractor legal name + accounts email + PO |
Site address | 12 Example Road, Town, Postcode (if different from bill-to) |
PO / plot | PO-7781 / Plot 14 (contractor jobs) |
Description | Domestic ~7 kW untethered wallbox; dedicated circuit from consumer unit; cable route via garage; mount, commission and handover at [address] |
Labour | Survey support, first-fix cable route, mount, circuit works, commission (split for CIS) |
Materials | Charge point, cable, containment, protective devices, mount kit at direct cost |
Deposit credit | Less deposit EV-2026-0138 £400 (illustrative) |
VAT | Usually 20% on retrofit if registered; do not invent Notice 708/6 0%; Notice 708 new-dwelling zero rate only when conditions met |
Due date | 22 September 2026 |
Payment | Sort code / account / reference, or Stripe card link |
CIS block | Only if contractor-paid and CIS applies: UTR, CIS base, rate, deduction, net |
For the first invoice habit and field checklist, see how to invoice a client UK tradesperson. For deposits before ordering the charger, see the deposit invoice template.
Sole trader versus limited company
Sole trader | Limited company | |
|---|---|---|
Name on invoice | Your own name (trading name optional alongside) | Registered company name |
Company number | Not applicable | Show Companies House number |
Registered office | Serviceable address | Registered office on invoice / letterhead practice |
VAT | Only if registered - threshold £90,000 | Same |
CIS | Same scheme rules if a contractor pays you for in-scope construction ops | Same |
InvoiceAdept | Works for both | Works for both |
Do not invent a Ltd presentation if you are still a sole trader. Do not omit the company number on Ltd invoices when customers and accounts teams expect it.
Labour versus materials for EV charger CIS
On a householder invoice the split is courtesy and clarity. On a contractor invoice it is the CIS calculation when the work is in scope. Start with the gross, take off VAT, then take off the direct cost of materials you paid for. What is left is broadly the CIS base at 20%, 30% or 0% after verification.
Line type | What belongs there | What does not |
|---|---|---|
Labour | Survey support, first-fix cable route, penetrations, mount labour, circuit works, commission, snag | A mark-up you wish was kit |
Materials | What you paid this job: charge point, cable, containment, RCBO/RCD, mount kit, merchant tickets on file | Free-issue charger from the main contractor; van stock you did not buy for this address |
Hire | Third-party scaffold / MEWP for this address if needed, ticket on file | A notional hire on tools you own |
Variation | Agreed longer cable run, CU upgrade, three-phase works, coded V01, V02 | A silent bump inside "additional EV" |
Two habits cost money: one lump "EV charger £1,200" (CIS on the wallbox as well if you are under CIS) and stuffing mark-up into materials so CIS looks smaller. Charge points purchased as complete plant are usually materials at purchase cost; labour is the install and commission. Free-issue plant is not your material.
What EV charger job types to describe
Job type | Description cues | CIS / VAT watch-outs |
|---|---|---|
New domestic wallbox to occupied home | ~kW, tethered/untethered, mount location, dedicated circuit | Householder: no CIS; usually standard-rated VAT if registered retrofit |
Workplace / landlord multi-socket | Socket count, bay refs, access control if included | Often CIS when contractor/principal pays; do not invent 708/6 0% |
New-build plot EV charging | Plot number, charger type, first fix vs second fix | Soften: Notice 708 s13.8.1 may support zero rate when part of qualifying new dwelling construction - test facts |
Supply-only wallbox | Model, delivery address, no install | Generally outside CIS (CISR14220); usually standard-rated VAT |
Repair / service of existing charger | Fault, parts, labour | Soften CIS - CISR14090 installation framing is the lead; repair of building service systems is often outside, but mixed contracts can change the reading |
EV charger as part of solar / heat pump package | Separate clear EV lines | PV/ASHP may be Notice 708/6; EV retrofit usually is not - itemise |
Garage conversion with EV prep | What is charger vs fabric conversion | Split packages; see related fabric guides |
Deposits and stages for multi-day EV charger jobs
A same-day swap of a faulty wallbox can be one invoice. A new dedicated circuit with a long cable route, consumer-unit works and commission - or a workplace multi-socket job - is not.
1. Survey / quote: load notes, route options, quote acceptance. 2. Deposit: before you order the charge point. Invoice when you take it and state the percentage or fixed sum. See deposit invoice template. 3. First fix / cable route: cable and containment in place, ready for charger mount. 4. Charger mount & commission: wallbox fixed, circuit live, commissioning checks, app / access handover. 5. Snag / handover: agreed snags closed, balance less any agreed retention, plus variations approved in writing.
Retention is not a deposit. Deposit is money you take before or during. Retention is money held after completion against snagging. Show full value, retention withheld and release date, then invoice retention when it falls due. A deposit you receive is a VAT tax point for that amount on the day it lands if you are registered - apply the correct rate (usually standard-rated on a typical retrofit).
Stage | Typical trigger | What the invoice should say |
|---|---|---|
Survey / quote | Quote accepted | Survey / quote fee if billed separately; otherwise absorb into package |
Deposit | Before charger order | Deposit X% on EV charger package at [address]; wallbox order |
First fix / cable route | Cable and containment complete | Stage - cable route / first fix as per quote |
Mount & commission | Charger live, commissioned | Stage - mount, circuit, commission; less deposit credit |
Snag / handover | Snags closed | Final balance / snag close; certificates separate |
CIS: power-supply installs when contractor-paid
For contractor-paid work, start with CISR14090: installation of systems of power supply under FA04/S74(2)(c). Soften absolute claims - InvoiceAdept does not decide whether a particular EVSE contract is in or out. A private householder paying you for their own-home wallbox is not a CIS contractor, so that bill has no CIS.
Key nuances (paraphrased carefully from HMRC manuals):
Installation of systems of power supply is typically within CIS when a contractor pays you.
Householder-direct contracts: no CIS because the householder is not a CIS contractor (public CIS guide / CISR12030). Soften - do not copy solar-specific exception wording as if HMRC had written an EV-specific paragraph in the same terms.
For building service systems generally, CISR14090 notes that repair, maintenance, alteration or extension of an existing system is often outside the "installation" framing - soften for pure charger repair call-outs, and reassess if mixed works pull the contract in.
Scaffold erect/dismantle for access often sits under preparatory/finishing analysis (CISR14240).
Supply-only kit generally outside (CISR14220); mixed supply-plus-install can pull the whole payment in (CISR14020 / CISR14030).
Situation | Typical CIS reading (always test facts) |
|---|---|
Private householder pays you for their own-home wallbox | No CIS - householder is not a CIS contractor |
Main contractor pays you to install new EV charging on plots | Often within CIS as power-supply installation (CISR14090) - soften |
You only deliver chargers to site, no install | Generally outside (CISR14220) |
You supply chargers and install under one contract | Mixed contract risk - CISR14020 / CISR14030 can pull the whole payment in |
Free-issue charger from contractor; you labour only | Labour is CIS base when in scope; free-issue is not your materials |
Scaffold erect/dismantle as part of package under a contractor | Often CIS preparatory work - CISR14240 |
Call-out repair on an existing charger for a contractor client | Often outside under repair framing for building service systems - still test facts |
Commercial client who is a deemed contractor | Deemed test is more than £3 million construction spend - not a £1 million myth |
Rates after verification: 20% if registered net, 30% if not verified, 0% with gross payment status. Show UTR, labour, materials, rate, deduction and net payable. That printout is not a CIS300 - the contractor files it. InvoiceAdept does not file CIS300.
Deemed contractors (non-construction businesses) use a construction-spend test of more than £3 million in the 12 months since the first payment - not a £1 million myth. Mainstream construction businesses register when they pay subcontractors for construction work. See GOV.UK CIS.
VAT: Notice 708/6 does not zero-rate typical EV wallboxes
This is the section that differs most from the solar and heat pump guides. Read it slowly.
If you are not VAT-registered, do not charge VAT. If you are registered, check which notice actually applies.
Notice 708/6 (energy-saving materials) - EV not listed
VAT Notice 708/6 sets a temporary zero rate (1 May 2023 to 31 March 2027) for installations of listed energy-saving materials in residential accommodation and (from 1 February 2024) certain charitable buildings. The listed materials include solar panels, heat pumps, insulation, batteries for storing electricity, smart diverters and others in section 2.7. Electric vehicle charge points / charging equipment are not on that list. Soften: do not invent a Notice 708/6 zero rate for a typical domestic EV wallbox retrofit just because the job "feels green" or sits next to a solar quote.
Notice 708 (buildings and construction) - new dwellings
On 26 August 2026, HMRC updated VAT Notice 708 so that electric vehicle charging points appear in section 13.8.1 (dwellings) among articles ordinarily incorporated into a building. Soften carefully: that update supports treating EV charging points as building materials that can be zero-rated when supplied with qualifying construction services in the course of constructing a qualifying new dwelling (subject to the wider Notice 708 conditions, including paragraph 13.2 tests). It is not a blanket 0% for every wallbox on every existing house.
Practical starting points (always soften)
Job | VAT rate if you are registered (typical starting point) |
|---|---|
Retrofit domestic wallbox on existing dwelling | Usually 20% (standard-rated) - not Notice 708/6 ESM |
Supply of charger only, no install | Usually 20% |
Workplace / commercial retrofit | Usually 20% unless another relief truly applies - do not invent 708/6 0% |
EV charging points supplied+installed as part of qualifying new dwelling construction | Soften: Notice 708 s13.8.1 can support 0% when conditions met |
Combined solar + EV package | Itemise - solar may be Notice 708/6; EV retrofit usually is not |
Domestic reverse charge on standard-rated CIS construction between eligible parties | Show VAT, do not add it to the amount they pay - reverse charge does not apply to zero-rated lines |
Householder customer | Never reverse-charge |
Never tell a householder their driveway wallbox is "VAT free because energy-saving materials are zero-rated" without checking the notice lists. Never reverse-charge a private individual.
Supply-only versus supply-and-install
Contract shape | CIS (contractor-paid) | VAT (if registered) |
|---|---|---|
Supply charger delivered, no install | Generally outside (CISR14220) | Usually standard-rated |
Supply and install under one contract | Mixed rules - CISR14020/14030 can pull whole payment into CIS when install is in scope | Usually standard-rated for retrofit; Notice 708 new-dwelling analysis only when those facts apply |
Install labour only; free-issue plant | Labour in CIS base when installation in scope (CISR14090) | Soften - still test VAT on the labour/install supply |
Repair existing charger | Often outside CIS under repair framing - test facts | Soften VAT - repair is not new-dwelling construction |
If you quote supply-only and later add install under the same commercial relationship, revisit both CIS and VAT before the next invoice.
Domestic reverse charge note for contractor-paid EV installs
Domestic reverse charge is a VAT rule between eligible VAT-registered construction businesses. It is not CIS and it is not a householder rule. When it applies to a standard-rated construction supply, you show VAT but the customer accounts for it - you do not collect the VAT as cash on that invoice. Full pattern: domestic reverse charge invoice UK.
Critical for EV: if a supply is correctly zero-rated under Notice 708 as part of qualifying new dwelling construction, domestic reverse charge does not apply to that zero-rated supply. If the customer is a private householder, reverse charge does not apply anyway. Most retrofit wallbox invoices that are standard-rated may still need reverse-charge analysis only when the CIS / VAT reverse-charge tests between businesses are actually met - soften and get advice when unsure.
Worked examples A-D
Figures are ILLUSTRATIVE arithmetic only, not quotes, not UK average prices, not grant amounts, and not a price list.
Example A - Householder domestic wallbox retrofit (no CIS, standard-rated VAT)
ILLUSTRATIVE. Assumes VAT-registered installer and a typical retrofit on an existing dwelling (not Notice 708/6; not claimed as new-dwelling zero rate).
Line | Amount (illustrative) |
|---|---|
Labour - survey support, cable route, mount, dedicated circuit, commission | £520 |
Materials - ~7 kW untethered wallbox, cable, containment, RCBO, mount kit | £680 |
Making good / waste | £60 |
Subtotal | £1,260 |
VAT at 20% (illustrative retrofit assumption) | £252 |
Total | £1,512 |
CIS | None - private householder |
Do not force Notice 708/6 0% onto this example.
Example B - Householder wallbox with deposit and stages (no CIS)
ILLUSTRATIVE. Householder; stages; VAT shown at 20% as an illustrative retrofit assumption.
Document | What it covers | Amount (illustrative) |
|---|---|---|
Deposit invoice | Before wallbox order | £400 |
Stage - first fix / cable route | Cable and containment | £350 |
Stage - mount & commission | Wallbox fixed, circuit live, commission; less deposit credit | Balance of agreed package after deposit |
VAT | Usually 20% if registered retrofit; do not invent 708/6 0% | Soften - test facts |
CIS | None - householder | - |
Example C - Contractor-paid new EV installs on plots (verified 20% CIS)
ILLUSTRATIVE only. Verified subcontractor at 20%. Treat figures as VAT-exclusive for clarity. Assumes installation of power-supply systems (CISR14090 in scope as a starting analysis), not a pure repair, and not a householder-direct contract.
Line | Amount |
|---|---|
Labour (CIS-able) - first fix, mount, circuit, commission across named plots | £2,400 |
Materials you paid for (chargers, cable, protective devices, mounts) | £3,600 |
Invoice total (ex VAT) | £6,000 |
CIS base (labour here) | £2,400 |
CIS deduction 20% | £480 |
Paid to you by contractor | £5,520 before any VAT treatment |
Contractor remits CIS | £480 |
Do not claim free-issue chargers as materials. Soften VAT on the contractor invoice separately - retrofit standard rate, Notice 708 new-dwelling zero rate only when conditions met, or reverse charge only where tests are met on standard-rated lines.
Example D - Materials-only delivery (no install)
Line | Amount (illustrative) |
|---|---|
Supply 7 kW wallbox delivered to Plot 14 | £620 |
Install | Not included |
CIS | Generally outside if truly supply-only (CISR14220) - revisit if install is added under the same contract |
VAT | Usually standard-rated supply without install |
Mistakes that bounce EV charger invoices
Mistake | Why it bounces | Fix |
|---|---|---|
"Charger done" one-liner | QS and householder cannot see kW, tethered/untethered, circuit or stage | Name approx kW, model cues, circuit, stage |
CIS on a householder bill | Wrong scheme actor | Remove CIS block for private customers |
Reverse charge on a householder | Wrong VAT actor | Never reverse-charge private individuals |
Inventing Notice 708/6 0% on a retrofit wallbox | EV not on the ESM list | Use standard rate unless another relief truly applies |
Claiming every new-build socket is automatically 0% | Notice 708 conditions still need to be met | Soften; test s13.8.1 + construction rules |
Lump sum with no labour/materials split under CIS | Contractor cannot deduct correctly | Split labour and materials at direct cost |
Free-issue charger claimed as your materials | Inflates materials, shrinks CIS base unfairly | Labour only on free-issue |
No deposit credit shown | Client thinks they are being double-charged | Show deposit invoice number and credit |
Invoice pretending to be Part P / electrical / grant paperwork | Not what an invoice is | Keep certificates and grant claims separate |
Fake grant £ amounts on the invoice | Misleading and outdated quickly | Point to live GOV.UK; do not invent figures |
Missing due date / payment route | Slow pay | Calendar due date + BACS and/or card link |
Copying solar G98/G99 wording onto every domestic wallbox | Wrong product narrative | Soften network notes to what is factual for EV |
Late payment: contractor debts are not consumer debts
Checked on 8 September 2026: Bank of England Bank Rate is 3.75% (held 30 July 2026; next MPC decision due 17 September 2026). For eligible business-to-business debts, statutory interest under the Late Payment of Commercial Debts framework is Bank Rate + 8% - currently 11.75% simple interest - plus fixed compensation of £40 / £70 / £100 per late invoice depending on debt size. Use the six-month reference date rule (rate in force on the preceding 31 December or 30 June). This statutory route does not automatically apply to private homeowners. Soften consumer vs commercial. See late payment rights and GOV.UK late commercial payments. InvoiceAdept does not file Money Claim Online or court claims.
How InvoiceAdept fits an EV charger installer
Need | InvoiceAdept |
|---|---|
Same-day professional invoice from site | Yes - Free: five invoices/month |
WhatsApp send to the householder thread | Pro £7.99 excl VAT |
CIS labour/materials/rate lines | Pro+ £12.99 excl VAT |
Card link (Stripe fees; no InvoiceAdept platform fee) | Available on plan |
File CIS300 / VAT / MTD / Self Assessment | No - never |
Issue Part P / Building Control / electrical / grant paperwork | No - never |
Operator: Tech Me Today Ltd, Companies House 15917255, ICO ZB944663. Start from the invoice generator or pricing.
FAQ
What should a UK EV charger invoice include?
Legal names and addresses, a unique number, dates, a description that names the site address, approx kW, tethered/untethered, circuit/stage cues, quantities and rates, a due date and a way to pay. Split labour and materials on contractor jobs. VAT only if registered - usually standard-rated on retrofit; do not invent Notice 708/6 0%. UTR and CIS only under a contractor, and only when CIS actually applies.
Do EV charger installers need a CIS invoice?
Only when a contractor is paying you for construction operations that are in scope. Lead with CISR14090: installation of systems of power supply. Soften - test facts. A homeowner job you sold yourself: no CIS, because a private householder is not a CIS contractor.
How do CIS deductions work on wallboxes, cable and protective devices?
CIS is on the labour / CIS base when the work is in scope. Charge points, cable, containment and protective devices you paid for come off as materials at direct cost when evidenced (CISR15060 / CISR15090). Rates are 20% verified, 30% unverified, 0% gross payment status. Mark-up is not a material. Free-issue is not your material.
Do I charge 0% VAT on every EV charger install?
No. EV charge points are not listed as energy-saving materials in Notice 708/6. Typical retrofit installs on existing dwellings are usually standard-rated if you are VAT-registered. Supply without install is usually standard-rated. Soften: Notice 708 section 13.8.1 (updated 26 August 2026) lists electric vehicle charging points for dwellings - zero-rating can apply when supplied and installed as part of qualifying new dwelling construction. InvoiceAdept does not decide VAT status.
Should I take a deposit before ordering the wallbox?
If your terms require it, yes - before you order the charge point. Raise a numbered deposit invoice and credit it on later stages. See the deposit invoice template.
Is scaffolding part of the EV charger invoice or separate?
Either works if clear. Most domestic wallboxes need no scaffold. Where access towers or scaffold appear (tall mounts, workplace elevations), see the scaffolder invoice template. Do not hide scaffold hire inside materials without a ticket when CIS applies (CISR14240).
Does InvoiceAdept file CIS, VAT or Making Tax Digital to HMRC?
No. It raises the invoice, stores the record and on Pro+ prints CIS lines. It does not file CIS300, VAT returns or MTD quarterly updates. It does not issue Part P, Building Control, electrical certificates or grant paperwork. Making Tax Digital for Income Tax Self Assessment applies from 6 April 2026 if qualifying income is over £50,000 (then £30,000 from April 2027 and £20,000 from April 2028) - InvoiceAdept keeps records but does not file to HMRC.
What is the VAT registration threshold?
£90,000. Not £85,000.
What is the deemed CIS contractor construction-spend test?
More than £3 million on construction in the 12 months since the first payment for non-construction businesses - not £1 million. Mainstream construction contractors register when they pay subcontractors for construction work.
Can I reverse-charge a householder for an EV charger?
No. And reverse charge does not apply to zero-rated supplies either.
What payment terms should I use?
A practical residential default is 14 days from invoice date with a calendar due date. Commercial jobs follow the PO or contract. Put terms on the quote and the invoice.
Do I need DNO or MCS wording on an EV charger invoice?
MCS is typically not the EV story (it is closer to solar / heat pumps). Soften DNO / network notes: many domestic EV installs are load-side and do not need a generation-style notice - only narrate what is factual for that supply. The invoice is not network approval and not an electrical certificate.
How should I invoice an EV charger with solar or a heat pump?
Itemise. Solar PV and heat pumps can qualify under Notice 708/6 when conditions are met; a retrofit EV wallbox usually does not. Raise separate clear invoices or clearly coded package lines so one dispute or one VAT rate does not freeze the other. Cross-link solar and heat pump.
What if the main contractor free-issues the charger?
Invoice labour (and any materials you actually bought). Do not list free-issue plant as your materials for CIS.
Sole trader or limited company - does the template change?
Yes for the name block (personal name vs registered company name and number). CIS and VAT rules still follow the facts of the job and registration, not the template title.
Can I put OZEV or chargepoint grant amounts on the invoice?
Only if a specific grant contribution is a factual part of how that job is paid. The old broad homeowner EVHS closed in April 2022; residual schemes for some groups still exist - check live GOV.UK chargepoint grants rather than inventing £ amounts on this page. The invoice is still not the grant form.
Tethered vs untethered - does it matter on the invoice?
Yes for clarity. Say which was supplied so the materials line matches the quote and any warranty paperwork.
Three-phase or workplace chargers - different invoice?
Same field habits, clearer phase / socket-count / bay narrative, and more often a contractor or landlord bill-to (CIS more likely). Soften VAT - workplace retrofit is not automatically Notice 708/6 zero-rated.
Quote versus invoice on EV charger packages
A quote is the offer. An invoice is the request for payment for work done or a deposit due. Do not send a quote PDF labelled as an invoice when you want payment - accounts teams and householders need an invoice number, a due date and a tax point.
Document | Purpose | Typical timing |
|---|---|---|
Quote / estimate | Scope, kW, tethered/untethered, cable route, price, terms | Before acceptance |
Deposit invoice | Collect money before ordering the charger | After acceptance, before order |
Stage invoice | First fix or mount/commission milestone | When the stage trigger is met |
Final / completion invoice | Balance, variations, deposit credits, snag close | Practical completion / handover |
Retention release invoice | Release retained slice after the defects period | On the diary date in the contract |
If the householder asks for a "receipt" after card payment, you can mark the invoice paid or issue a payment receipt - that is not a substitute for keeping the numbered invoice in your records.
Variations that commonly appear on EV charger jobs
Price extras in writing before you install them. Then invoice them as coded variations so a dispute on one cable route does not freeze the whole package.
Variation | Why it appears | Invoice tip |
|---|---|---|
Longer cable run | Mount location moved after survey | V01 cable length delta |
Consumer unit upgrade | Space / capacity shortfall | Electrics labour + materials; or separate electrician invoice |
Three-phase works | Load / charger rating change | Clear phase labour + materials |
Pedestal instead of wall mount | Driveway preference | New plant + fixings line |
Second socket | Workplace / multi-car household | Separate socket plant + labour |
Making-good beyond allowance | Brick / render / driveway finish | Variation with photos |
Access control / OCPP add-on | Workplace decision mid-job | Clear software/hardware line |
Combined solar or heat pump add | Client buys renewables mid-job | Separate package - different VAT stories |
Retention on contractor EV packages
Some main-contractor electrical packages hold a retention percentage until a defects date. If retention applies:
Show the full stage value, the retention withheld, and the net payable now
Diary the release date and raise a retention release invoice when due
Do not call retention a deposit
Do not assume householder jobs use retention - most do not
How to describe EV plant without sounding like a brochure
You do not need marketing copy. You need identifiers a QS can match to the quote.
Element | Useful invoice words | Avoid |
|---|---|---|
Charge point | Approx kW, tethered/untethered, model cues if on PO | "Premium eco charger" with no rating |
Cable route | Route narrative (garage / external / containment) | Silent cable inside "install labour" |
Protective devices | RCBO/RCD as specified | Vague "safety upgrade" only |
Mount | Wall / pedestal / location | Claiming free-issue mount as purchased materials |
Commission | App / RFID / OCPP if included | "Smart setup" with no scope |
Network notes | Only factual constraints for that supply | Copied solar G98/G99 boilerplate |
Snagging and practical completion on EV installs
Agree what "done" means before you ask for the final balance: charger live, user hand-over complete, site left tidy, agreed snags listed. Photograph completion and keep electrical records separate from the invoice. If a snag list remains, either hold a small agreed amount against those items or finish them before the final invoice - do not surprise a householder with a full balance while the app will not pair or a breaker is mislabelled.
Checklist before you hit send
Unique invoice number and calendar due date
Correct legal customer (householder vs contractor Ltd name)
Site address and PO/plot if commercial
Approx kW, tethered/untethered, circuit/stage cues
Deposit credits shown with prior invoice numbers
Labour/materials split if CIS applies
No CIS and no reverse charge on private householders
CIS tested against CISR14090 power-supply framing when contractor-paid (soften)
VAT treatment matches registration - usually standard-rated on retrofit; no invented Notice 708/6 0%
Notice 708 s13.8.1 new-dwelling zero rate only when conditions truly met
Bank details and/or card link
UTR and CIS block only when required
Part P / electrical / grant narrative not sold as a certificate
No invented grant £ amounts - point to live GOV.UK
Stripe UK cards 1.5%+20p if using card links; no InvoiceAdept platform fee
More worked detail: CIS materials evidence
When a contractor challenges your materials line, tickets win. Keep merchant or supplier invoices for charge points, cable, containment and protective devices matched to the job address or PO. Round "about £700 materials" without evidence is how estimated deductions go against you. Van stock used on the job can sit in materials if you can show what it cost; guessing a round figure is weak. Hire tickets should sit with hire lines, not be smuggled into materials without paperwork.
More worked detail: householder communication channel
Domestic EV jobs are often sold in WhatsApp or email threads with photos of the consumer unit, driveway and proposed mount height. Put the invoice in that same thread and keep the PDF numbered. Contractors still need email to accounts with the PO. Do not rely on a verbal "pay when the grant comes through" after you have ordered the wallbox - grant timing is not your invoice due date unless your written terms say so. Cross-link solar and heat pump when the same client is also buying renewables - raise separate clear invoices or clearly coded package lines so one dispute does not freeze both, and so VAT rates are not muddled.
About this guide
Written by InvoiceAdept Editorial for UK EV charge point installers, electricians, workplace charging contractors and electrical subcontractors. Last reviewed 8 September 2026 against GOV.UK CIS pages (including CISR14090 as the lead power-supply / building service systems reference, plus CISR14240 for preparatory scaffold works, CISR14220, CISR14020/14030, CISR15060/15090, and CISR12030 on who is not a contractor), VAT Notice 708/6 (EV charge points not listed as energy-saving materials; solar/heat-pump ESM zero rate window to 31 March 2027 is therefore not claimed for typical EV wallbox retrofits), VAT Notice 708 section 13.8.1 (electric vehicle charging points added for dwellings - updated 26 August 2026 - relevant to qualifying new dwelling construction, softened), VAT registration thresholds (£90,000), GOV.UK EV chargepoint grants collection (old broad homeowner EVHS closed April 2022; residual schemes - check live pages, do not invent amounts), and Bank of England Bank Rate (3.75%, held 30 July 2026, next MPC 17 September 2026).
InvoiceAdept is invoicing software from Tech Me Today Ltd, Companies House 15917255, ICO ZB944663. Free: five invoices/month. Pro: £7.99 excl VAT. Pro+: £12.99 excl VAT with CIS lines. Stripe UK card fees apply (UK cards 1.5%+20p); InvoiceAdept adds no platform fee. InvoiceAdept does not decide CIS or VAT status and does not file CIS300, VAT returns, Making Tax Digital updates or Self Assessment. It does not issue Part P / Building Control certificates, electrical certificates, DNO paperwork or grant forms.
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