Glazier invoice template UK (2026): windows, re-glaze, CIS & VAT

A glazier invoice in the UK is not one PDF with “windows as discussed” on it. Replacing sealed units for a private householder after a cracked pane, supply-and-fit windows and doors under a main contractor’s purchase order, and manufacturing sealed units delivered to site with no fitting are three different bills — even when the same suction cups and the same van turn up.

Get the customer type wrong and the rest follows. CIS does not sit on a private householder. Manufacture and delivery of glazing materials and doors sits outside CIS (CISR14220). Installation under a supply-and-fix contract sits within CIS when you are paid as a subcontractor by a contractor. Conservatories on foundations and MMC examples such as doors and window walls sit with buildings and structures under CISR14100. Mixing “supply only” wording into a fit package — or pasting CIS lines onto a domestic re-glaze — is how payment runs bounce and how HMRC arguments start. Reverse charge does not sit on a customer who is not VAT-registered. “Glazing” with no openings, no product and no labour/materials split is how accounts parks your invoice until next month.

This is the 2026 glazier / window-fitter invoice template: copy-paste fields, householder versus contractor versus supply-only, labour versus materials (units, frames, sealant, beads, boards), deposits and survey → manufacture → fit stages, CIS when it actually applies, VAT under the usual registration rules and Notice 700/21 invoice particulars, reverse charge only when the tests are met, late-payment wording for B2B versus consumers, and why FENSA / CERTASS paperwork and manufacturer warranties are not this PDF. InvoiceAdept does not file CIS300, VAT returns or MTD updates to HMRC, and it does not decide CIS or VAT status.

Rules from GOV.UK / HMRC. Figures are worked examples, not a price list. General information only — not tax, legal or health-and-safety advice. InvoiceAdept is from Tech Me Today Ltd, Companies House 15917255, ICO ZB944663. Free: five invoices a month. Pro £7.99. Pro+ £12.99 (CIS). WhatsApp send on Pro. No platform fee on Stripe.

Sister pages: flooring, carpenter, locksmith. Walkthrough: how to invoice a UK client as a tradesperson. Deposits: deposit invoice template UK. CIS: invoicing subcontractors CIS UK · CIS explained. Reverse charge: domestic reverse charge invoice UK. VAT threshold: when to register for VAT UK 2026. Late payment: late payment rights UK tradespeople · how to calculate late payment interest UK.

In short

Decide who you are billing and what you are actually supplying.

Homeowner / private client: normal invoice. No CIS — an ordinary householder is not a CIS contractor (GOV.UK CIS). VAT only if you are registered, usually at the standard rate of 20% for lived-in dwelling window and door replacement unless a listed relief in Notice 708 genuinely applies. Do not invent 0% on a lived-in house re-glaze.

Contractor / developer / main contractor — supply-and-fix windows, doors, shop-front or curtain wall: labour/materials split, UTR, and CIS at 0%, 20% or 30% on the labour element when the work is a construction operation and they are paying you as a subcontractor. Installation under supply-and-fix is within CIS (CISR14220); buildings/structures framing under CISR14100 covers construction, alteration, repair and extension, including conservatories on foundations and MMC examples such as doors and window walls. Never reverse-charge a private householder. Never reverse-charge 0-rated work.

Supply-only sealed units / glazing materials delivered to site, no fitting: generally outside CIS as manufacture and delivery (CISR14220). Say “supply and deliver only — no installation” so accounts does not apply a deduction you did not expect — and so you do not claim a CIS position you do not have.

Security doors / grilles contrast: where the job is security doors or grilles with no alteration or repair to the building, HMRC treats that as outside CIS (CISR14210). If replacement needs repair or modification to the doorframe or surrounding surfaces, it sits within. Useful when a “door” line on a glazing package is really a security swap versus a building alteration.

Name the site address, openings or elevations, the product (sealed units, frames, curtain wall, shop-front, boarded pane), quantities, and whether sealant, beads, boards and scaffolding are included. Invoice the deposit when you take it — especially before ordering made-to-measure units. Fitting time is labour. Units, frames, sealant, beads and boards you bought for the job can be materials at direct cost. Free-issue glass from the main contractor is not your materials line. A variation for an extra pane or a change of spec is not a silent bump inside “additional glazing”.

First invoice: invoice generator. Free is five a month — survey deposit plus manufacture stage plus fit plus snag can burn the cap on one house.

Three jobs, three invoices

Most “glazier invoice template UK” pages treat every customer as a name and a total. On site they are not.

A contractor working for a homeowner is still a contractor when you bill them. No reverse charge on a private customer — that does not make the contractor an end user for the glazier who bills them. See HMRC’s reverse charge supplier page. Homeowners only: skip CIS and reverse charge, still read opening descriptions, the tax point, and what must appear on the invoice.

What counts as glazing on the invoice (and for CIS)

Use plain English on the PDF. “Glazing” is a trade label, not a legal category. HMRC cares about construction operations versus manufacture and delivery, and whether installation sits under a supply-and-fix contract.

If one contract mixes supply-only units with installation labour, do not invent a split your paperwork does not support. CISR14020 is clear that where any part of a contract is construction operations, the whole can be pulled in. Keep genuine supply-only on its own paperwork where you can. When unsure, ask your accountant — this page is not a ruling.

Never invent CIS on a private householder invoice. The manuals above assume a contractor → subcontractor relationship for construction operations.

Practical glazier CIS split to teach clearly:

What must be on a UK glazier invoice

GOV.UK is narrower than most blogs. You must give an invoice by law when both you and the customer are VAT-registered. If you are not, keep numbered records of what you charged — that is also how you get paid. What the invoice must include:

• 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

• the date the goods or service were provided (supply date)

• the date of the invoice

• the amount being charged

• VAT amount if applicable

• the total amount owed

Sole trader with a trading name: show your own name and a serviceable address. Limited company: registered name, company number, registered office.

VAT-registered: VAT number, rate, net, VAT in sterling — see VATREC5010 and Notice 700/21. Threshold £90,000 — register for VAT if you have gone over, or will. Deregistration threshold is £88,000 on the same GOV.UK thresholds page — never quote the old £85,000 figure. For a glazier, “clear description” is what gets you paid and what keeps sealed units, frames, labour and materials from collapsing into one mystery line.

Weak versus usable descriptions

FENSA / CERTASS certificates, manufacturer warranties and glass specifications can sit as attachments. InvoiceAdept does not issue compliance certificates or guarantee the manufacturer’s warranty. Do not print a sign-off you are not on.

Checklist you can tick in the van

Copy-paste glazier invoice fields

Delete the lines that do not apply. Do not leave “N/A” hanging on a domestic bill.

Invoice number / date / supply date / due date
Your legal name, address (company number + registered office if limited)
VAT number only if registered · UTR only if this invoice is under CIS
Customer name and address
Site address / openings or elevations / purchase order (contractor jobs)
Description of works (replacement windows / re-glaze / boarded pane / supply-and-fit / supply-only / shop-front / curtain wall / conservatory)
Quantities: units, openings, m², or fixed stage
Labour total (exclude materials where split)
Materials at your direct cost (units, frames, sealant, beads, boards — tickets) — not free-issue
Scaffolding / access (if you hired and charged)
VAT: rate + amount, or reverse-charge wording if it applies
CIS: show labour subject to deduction and expected rate (0 / 20 / 30) — omit on householder and genuine supply-only
Retention withheld (if any) and release trigger
Bank details / payment link

Sole trader versus limited company

CIS and VAT are separate systems. Being under CIS does not remove a VAT registration duty once you cross the threshold. Passing through sealed units and aluminium frames increases taxable turnover — monitor the rolling 12 months when commercial packages stack up. See when to register for VAT UK 2026.

Labour versus materials (units, frames, sealant, beads, boards)

CIS deductions are calculated on the payment after removing the subcontractor’s direct cost of materials for that contract (CISR15060; CIS 340). Mark-up is not materials. Free-issue from the main contractor is not your direct cost. Rates are on labour only, not materials.

Keep factory and merchant tickets. On contractor jobs, free-issue glass is the classic bounce: if you list the contractor’s units as your materials, accounts will query the CIS base and the goods-received notes will not match.

CIS rates when they apply (0 / 20 / 30)

Start with the public rule, then the manuals.

GOV.UK says CIS covers most construction work to buildings/structures and civil engineering, including alterations and related operations.

Read these cold if you glaze for contractors:

• CISR14100 — buildings and structures (FA04/S74(2)(a)): construction, alteration, repair, extension of buildings includes conservatories on foundations; MMC examples include doors and window walls. Supply+deliver+install prefab components = mixed contract → CIS applies to installation labour; supply+deliver only (no install) = outside CIS.

• CISR14220 — manufacture and delivery: manufacture and delivery of glazing materials / doors EXCLUDED; installation under supply-and-fix WITHIN CIS; transportation of materials on site WITHIN.

• CISR14210 — locksmiths / security doors: security doors/grilles with no alteration/repair to building OUTSIDE; if replacement needs repair/modification to doorframe/surrounding surfaces WITHIN. Useful contrast for door-related glazing work.

• CISR14020 — mixed contracts: if any part is construction ops, the whole contract can be in.

Deduction rates HMRC verifies (GOV.UK contractor deductions):

Verification: the contractor should verify you with HMRC before paying. Unverified payments attract the higher rate. Show your UTR on CIS invoices so verification and payment statements line up.

Payment and deduction statements: when a contractor deducts, they must give you a statement within 14 days of the end of each tax month. Keep every statement. They feed Self Assessment and any reclaim of over-deducted tax once expenses are claimed.

Householder invoices: no CIS. Your invoice to a private client does not carry CIS lines just because the same window fit would have been CIS for a contractor on a new-build elevation.

Deemed contractor: a business that has spent more than £3 million on construction in the 12 months since first payment can be a deemed contractor — that is not a £1 million figure. Most domestic clients will never be near that test; commercial clients sometimes are. Do not invent a deemed-contractor label without checking the facts.

Mixed supply + install: labour on the installation element is the construction piece; if manufacture/delivery and install sit on the same contract, CISR14020 can bring the whole agreement into the scheme. Materials at direct cost come out before the deduction (CISR15060). Do not invent a materials exclusion your dockets do not support.

When you pay other glazing gangs for labour, you may have contractor duties — verify them, deduct correctly, and file returns. That is a different hat from the invoice you send upward.

InvoiceAdept can help you present labour/materials splits and CIS-friendly invoice lines on Pro+. It does not verify subcontractors with HMRC or file CIS300 returns.

VAT for glaziers

If you are not VAT-registered, do not charge VAT and do not show a VAT number.

If you are VAT-registered:

• Standard rate 20% applies to most lived-in dwelling window and door replacement, alterations, repairs and commercial construction services unless a specific relief applies

• New qualifying dwellings and certain closely connected works can be 0% under VAT Notice 708 — do not guess; check the notice (and your accountant) before printing 0% on a lived-in house re-glaze

• Full VAT invoices need the particulars in VATREC5010 / Notice 700/21: sequential number, tax point, supplier details and VAT number, customer details, description, net amounts, VAT rate and VAT in sterling

• Registration threshold: taxable turnover more than £90,000 (GOV.UK VAT thresholds)

• Deregistration threshold: £88,000 on the same page — not £85,000

Passing through sealed units, frames and aluminium packages increases turnover. Monitor the rolling 12 months — especially once commercial elevations run for months. More: when to register for VAT UK 2026.

Reverse charge when applicable

The domestic reverse charge for building and construction services can apply when:

• the supply is within CIS reporting

• both you and the customer are VAT-registered

• the supply is standard- or reduced-rated (not zero-rated)

• the customer is not an end user (and has not given valid end-user written confirmation)

When it applies: show the VAT treatment and reverse-charge wording; the customer accounts for the VAT. When it does not: charge VAT as normal (or 0% where genuinely zero-rated). Never reverse-charge a private householder. Pure supply-only manufacture-and-delivery that sits outside CIS typically sits outside reverse charge too — do not paste reverse-charge wording onto a supply-only delivery invoice by habit. Full walkthrough: domestic reverse charge invoice UK.

Deposits and stage payments (survey → manufacture → fit)

Glazier cash flow often breaks on manufacture lead times. Order made-to-measure sealed units or aluminium frames before fit, and you are funding someone else’s openings until the final bill clears. Stage the work.

Invoice the deposit when you take it — see deposit invoice template UK. Elevation-by-elevation or opening-by-opening stages keep disputes smaller than one giant “windows complete” line three weeks late.

Late payment: B2B versus consumer

For business-to-business customers, the Late Payment of Commercial Debts framework can give you statutory interest and fixed compensation when payment is late (unless your contract validly sets different terms). As of the Bank of England holding Bank Rate at 3.75%, statutory interest is Bank Rate + 8% = 11.75% a year. Fixed compensation is £40 / £70 / £100 by debt size. The next scheduled Monetary Policy Committee decision is 17 September 2026 — do not invent other rates; check the Bank of England announcement if you are calculating after that date.

Walkthroughs: late payment rights UK tradespeople and how to calculate late payment interest UK.

Consumers / private householders are different. Do not paste statutory B2B interest wording onto a domestic re-glaze invoice without checking where you stand. Clear due dates, polite chasing, and a deposit before manufacture usually matter more than a percentage on a small domestic balance.

Retention on commercial packages

Larger contractor glazing packages sometimes withhold retention (for example 2.5% or 5%) until a defects period ends. If you agreed retention:

• Show the retention withheld and the release trigger on the stage invoice

• Diary the release date — retention that is never invoiced is retention that is never paid

• Do not invent retention on a domestic householder bill because “that’s what contractors do”

Retention is a cash-flow tool in the contract, not a CIS or VAT category. CIS still follows labour/materials rules on the amounts that are construction payments when CIS applies.

Variations (extra panes, change of spec, scaffolding)

Glazing jobs drift. An extra failed unit found on survey day, a switch from uPVC to aluminium, scaffolding the client forgot to book, or waiting time while another trade finishes the openings should not disappear inside “additional glazing”.

Get a signed variation or dayworks sheet. Accounts pays what is documented, not what was said on the landing.

Worked examples

Worked example A — domestic replacement windows (private householder)

Figures are illustrative only.

No CIS. No reverse charge. If VAT-registered at 20% on this lived-in domestic job, add VAT on the taxable supply in line with your tax point rules — do not bury VAT inside “fit inclusive”. Do not invent 0% under Notice 708 on a lived-in dwelling without checking.

Worked example B — contractor supply-and-fit (CIS 20%)

Illustrative registered subcontractor at 20%, VAT-registered, reverse charge applying. Figures illustrative only.

Show UTR, verification status if known, PO, elevations and products. Keep free-issue frames off your materials line. Installation under supply-and-fit sits within CIS under CISR14220 / CISR14100 when the contractor relationship exists — this table is a worked example, not a ruling.

Worked example C — supply-only sealed units (outside CIS)

Do not label supply-only as “supply and fit CIS” to chase a contractor payment run. Do not bury installation labour inside a “delivery” description to avoid a deduction on a mixed commercial contract — same problem in the other direction. If install is added to a supply-only order under one agreement, revisit CISR14020 before you invoice.

Worked example D — emergency re-glaze for householder

Figures are illustrative only.

No CIS. No reverse charge. Keep the temporary board and the permanent unit as clear lines so the customer sees what they paid for after a smashed pane at night.

How InvoiceAdept fits a glazier

Making Tax Digital and CIS monthly returns are compliance duties between you (or your accountant) and HMRC. Numbered invoices, clear labour/materials splits, and saved factory tickets make that work easier. InvoiceAdept stores and sends invoices; it does not file your VAT return, CIS300 or Self Assessment.

UK trades need fast, clear invoices — especially when one house needs a survey deposit, a manufacture stage, a fit invoice and a snag balance.

• Create numbered invoices on phone or desktop

• Split labour and materials lines for CIS-friendly presentation (Pro+)

• Send by email or WhatsApp (WhatsApp send on Pro)

• Card payments via Stripe with no platform fee on top of Stripe’s own pricing

• Free plan: five invoices a month — enough to try, tight if you stage survey → manufacture → fit → snag

• Pro £7.99 · Pro+ £12.99 with stronger CIS workflows

Start with the invoice generator or InvoiceAdept for UK trades. Soft sell on purpose: the template above still works if you type it in a blank PDF — software just stops you retyping opening schedules at 9pm.

Mistakes glaziers make on invoices

FAQ

Do glaziers come under CIS?

Often yes when you install windows, doors, curtain wall or shop-front under a supply-and-fit contract for a contractor — see CISR14220 and buildings/structures under CISR14100 (including conservatories on foundations and MMC doors / window walls). No when you invoice a private householder who is not a CIS contractor. Generally no for manufacture and delivery only with no installation (CISR14220). Mixed contracts can pull the whole agreement in (CISR14020).

Is supply-only glass in CIS?

Manufacture and delivery of glazing materials / doors is generally excluded (CISR14220). Say “supply and deliver only — no installation” on pure supply bills. If install sits on the same contract, revisit the mixed-contract rule.

Is supply-and-fit window installation in CIS?

When you install under a supply-and-fix package for a contractor as alteration/repair/construction of a building, yes (CISR14220; CISR14100). Facts matter on borderline repair jobs — ask your accountant.

Should I put CIS on a homeowner invoice for replacement windows?

No. An ordinary householder is not a CIS contractor. Send a normal invoice (with VAT only if you are registered). Same for emergency re-glaze and boarded panes for a private client.

What VAT rate do I charge on domestic window replacement?

If you are VAT-registered, most lived-in dwelling window and door replacement is standard-rated at 20% unless a specific zero- or reduced-rate relief in Notice 708 applies. Do not copy 0% from a new-build plot onto a lived-in semi without checking.

What is the VAT registration threshold in 2026?

Taxable turnover more than £90,000 (GOV.UK VAT thresholds). The deregistration threshold is £88,000. Do not use the old £85,000 figure. Guide: when to register for VAT UK 2026.

Can I invoice deposits and manufacture / fit stages separately?

Yes — and you usually should when units are ordered before fit. Survey deposit, manufacture stage, fit and snag keep cash flow aligned with work done. Match contractor valuations to the contract. See deposit invoice template UK.

What if the main contractor supplies the glass?

Do not list free-issue sealed units or frames as your materials. Invoice your labour (and any materials you actually bought). Free-issue is not your direct cost for CIS (CISR15060).

How do security doors compare under CIS?

CISR14210 treats security doors/grilles with no alteration/repair to the building as outside CIS; if replacement needs repair or modification to the doorframe or surrounding surfaces, it is within. Useful when a door line on a glazing package is really a security swap versus a building alteration. See also the locksmith invoice template.

What late payment interest can I charge on B2B glazier invoices?

Under the Late Payment of Commercial Debts framework, statutory interest is Bank Rate + 8%. With Bank Rate at 3.75% (BoE hold), that is 11.75%, plus fixed compensation of £40 / £70 / £100 by debt size. Next MPC decision: 17 September 2026. Details: late payment rights · interest calculator guide. Consumer rules differ.

What is the deemed contractor threshold?

A business that has spent more than £3 million on construction in the 12 months since first payment can be a deemed contractor. That is not £1 million. Most householders are nowhere near it.

Does InvoiceAdept file my CIS300 or VAT return?

No. InvoiceAdept stores and sends invoices. It does not file CIS300, VAT returns, MTD updates or Self Assessment to HMRC, and it does not decide your CIS or VAT status.

About this guide

Written for UK glaziers, window fitters and glazing subcontractors invoicing in 2026. Last reviewed 3 September 2026. CIS and VAT positions summarised from GOV.UK / HMRC manuals including CISR14100, CISR14220, CISR14210, CISR14020, CISR15060, VATREC5010, VAT Notice 708, and the public CIS, CIS contractor and VAT threshold pages. Always check the current GOV.UK text and take advice on your facts. InvoiceAdept is invoicing software for UK trades — not an accountant or tax agent. Soft CTA: try the invoice generator or see pricing on invoiceadept.com. Tech Me Today Ltd, Companies House 15917255, ICO ZB944663. Free five invoices/month · Pro £7.99 · Pro+ £12.99 (CIS) · WhatsApp on Pro · no Stripe platform fee.