Kitchen fitter invoice template UK (2026): units, CIS and VAT

A kitchen fitter invoice needs to tell the story of the job after the quote has stopped being the plan and the fitted room has become the result. “Kitchen fitting as agreed” does not tell a householder whether the extra unit, stone-worktop template visit or appliance connection was included. It does not tell a retailer’s accounts team which plot, purchase order or installation week to approve. It does not tell a CIS contractor how much is labour and how much is the direct cost of materials.

The payer matters as much as the units. A fitter billing a private householder sends a normal invoice: no CIS. The same fitter billing a kitchen retailer or main contractor for installing the retailer’s units can be a CIS subcontractor, even though the finished kitchen belongs to a homeowner. Manufacture and delivery of units with no installation is generally outside CIS; supply-and-fix installation is within it. One mixed contract containing installation can bring the whole contract into the scheme.

VAT is separate. If you are VAT-registered, a replacement kitchen in a lived-in home is usually standard-rated at 20%. A kitchen installed in the course of constructing a qualifying new dwelling can be 0% when the conditions in VAT Notice 708 are met. A qualifying conversion or two-year empty-home renovation can be 5%, subject to its own tests and evidence. A fridge does not become zero-rated merely because it arrives with a zero-rated new-build kitchen.

This guide gives copy-paste fields, a labour/materials split, line-item wording, deposits and stages, variations, four worked examples and a practical treatment of CIS, VAT 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.

For quoting before the job, use how to quote kitchen fitting in the UK. This page is about the invoice after a deposit, stage or completed supply. Related templates: bathroom fitter, carpenter, plumber and electrician. General walkthrough: how to invoice a UK client as a tradesperson.

Rules and links were checked for this guide on 3 September 2026. General information only, not tax, legal, electrical, gas, water or Building Regulations advice. InvoiceAdept is from Tech Me Today Ltd, Companies House 15917255, ICO ZB944663.

In short

Start by identifying who pays you and what your contract includes.

• Private householder, supply-and-fit: no CIS. If VAT-registered, an ordinary kitchen replacement in an existing lived-in house is usually 20%. Show units, worktops, labour, appliances and extras clearly.

• Kitchen retailer or main contractor pays the fitter: fitted-kitchen installation is within CIS. Split labour from materials you bought at direct cost. Free-issue units are not your materials. Domestic reverse charge can apply when both parties are VAT-registered, the payment is within CIS and the customer is not an end user.

• Supply-only units delivered, no installation: manufacture and delivery is generally outside CIS. State “supply and deliver only — no installation”. Normal VAT rules still apply if you are registered.

Take a deposit before ordering made-to-measure units or worktops if your terms require one. Number and invoice that deposit. Then use recognisable stages: survey, order, first fix, fit and snag. Keep a variation for an extra unit or worktop change 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, but InvoiceAdept adds no platform fee.

Three kitchen jobs, three invoices

These three jobs can involve identical cabinets but require different invoice logic.

A retailer can be the CIS contractor even when the homeowner is the occupier. If the retailer sells the kitchen and pays you to install it for its customer, your invoice is to the retailer. That contractor-to-subcontractor payment is the one to test. If the homeowner hires and pays you directly, the homeowner invoice has no CIS.

What kitchen work belongs on the invoice

Do not compress a multi-trade kitchen into “supply and fit”. Describe what you controlled, what another trade supplied and what the customer bought directly.

If plumbing, electrical, gas or stone work is done by nominated firms that invoice the customer directly, do not duplicate their charges. If you engage and pay a subcontractor as part of your package, your customer sees your agreed package lines; keep the subcontractor’s invoice in your records.

What a UK kitchen fitter invoice must include

The GOV.UK invoice particulars are the foundation:

• a unique identification number

• your business name, address and contact information

• the customer’s name and address

• a clear description of the goods or services

• the supply date and invoice date

• amounts charged, VAT if applicable and the total owed

A sole trader should show their own name as well as a trading name and an address where legal documents can be delivered. A limited company should use its registered company name, company number and registered office. VAT-registered businesses need the additional particulars in VATREC5010 and Notice 700/21, including VAT number, tax point, rates, net amounts and VAT in sterling.

Include the site address even if it matches the householder’s correspondence address. For contractor jobs add plot, block, purchase order, application number and week-ending date. A clear line lets accounts match your invoice to site records without calling the contracts manager.

Copy-paste kitchen fitter invoice fields

Delete anything that does not apply. Do not leave CIS or reverse-charge placeholders on a private bill.

INVOICE NUMBER / INVOICE DATE / SUPPLY OR TAX-POINT DATE / DUE DATE

SUPPLIER
Legal name:
Trading name (if any):
Address and contact details:
Company number + registered office (limited company only):
VAT number (only if registered):
UTR (only where appropriate for a CIS contractor invoice):

CUSTOMER AND JOB
Customer legal name and billing address:
Kitchen installation address / plot / block:
Quote / order / purchase-order reference:
Stage: survey / order / first fix / fit / snag / retention / variation:
Dates worked or supply date:

LINES
Survey and measure:
Labour — strip-out / first fix / unit fit / worktop / appliance fit / tiling / making good / snag:
Units and components supplied — quantities, range and finish:
Worktops — laminate or stone, template/supply/fit responsibility:
Appliances — supplier and fit-only or supply-and-fit status:
Materials at your direct cost — tickets on file:
Free-issue or client-supplied items — note only, not your materials charge:
Waste / access / agreed call-out:
Variation reference and written approval:

TOTALS
Labour subtotal:
Materials direct-cost subtotal:
Other agreed charges:
Net subtotal:
VAT rate and amount, or reverse-charge wording if applicable:
CIS deduction rate and labour base (contractor invoice only):
Deposit / stage payments already received:
Retention withheld and release trigger (if agreed):
BALANCE DUE:
Payment method / bank details / payment link:

ATTACHMENTS, NOT THE INVOICE
Electrical certificate / Part P notification where applicable
Gas Safe work record where applicable
Building Control completion evidence where applicable
Manufacturer warranties / stone-care document / snag sign-off

Sole trader versus limited company

The legal supplier should be consistent from quote through deposit to final invoice.

Do not quote through a company and invoice as an individual because it feels quicker. Retailer accounts will compare the legal name against the purchase order, VAT registration and CIS verification. A mismatch can move a correct kitchen invoice into the next payment run.

Labour versus materials for kitchen fitting

CIS deductions are made from labour, not from qualifying materials you directly paid for on that contract. CISR15060 explains the deduction calculation; CISR15090 addresses materials and the contractor’s need to be satisfied about direct cost.

The practical rule is evidence, not a round-number guess. Units, hinges, fixings, adhesives and a worktop you bought for this job can be materials at your direct cost. Your mark-up is not direct-cost material. Labour for fitting, templating, collecting, making good, snagging and call-outs remains labour. Free-issue units supplied by a retailer or main contractor are not your materials line.

If a retailer delivers all cabinets, panels and appliances to the homeowner, your invoice might contain almost entirely labour plus modest consumables. That is normal. Inventing a £4,000 materials line for goods you never bought is not a tax strategy; it is unsupported paperwork.

CIS: why fitted kitchens are within the scheme

A private householder is not a CIS contractor. That stays true even though the physical task is a construction operation. GOV.UK’s CIS overview makes the contractor/subcontractor relationship central. Never print CIS on a private householder invoice.

For contractor-paid installation, HMRC’s manuals are unusually direct:

• CISR14150 says installation of fitted kitchens, fitted bathrooms, fitted bedroom furniture and shopfittings is considered, of itself, an alteration or extension of the building and is within CIS.

• CISR14240 lists kitchen and bathroom fitting as a finishing operation within CIS.

• CISR14220 excludes manufacture and delivery of building materials. The installation element of a supply-and-fix arrangement is within CIS.

• CISR14020 says that if a mixed contract includes construction operations, the whole contract can be within the scheme.

Verified registered subcontractors usually have 20% deducted; unverified subcontractors 30%; gross payment status 0%. The contractor verifies the subcontractor and gives a payment and deduction statement when it deducts. Your invoice can show the expected calculation, but it is not the contractor’s CIS return and it is not a deduction statement.

A business outside mainstream construction can become a deemed contractor when it has spent more than £3 million on construction in the 12 months since its first payment. The figure is not £1 million. Do not call a landlord, shop owner or householder a deemed contractor without checking the actual test.

When you pay other fitters, plumbers or electricians as subcontractors, you may have your own contractor duties. InvoiceAdept can format CIS lines on Pro+, but does not verify subcontractors or file CIS300. See invoicing subcontractors under CIS and CIS explained for the wider workflow.

Kitchen retailer and free-issue units

This is the common point that generic invoice templates miss. The homeowner may choose and pay the retailer for the kitchen. The retailer then instructs you, pays you and handles the consumer contract. Your customer for the fitting invoice is the retailer, not the homeowner, even though you need the installation address.

Show both roles:

Do not invoice the homeowner for extras that the retailer contract says must be authorised by the retailer. Raise a numbered variation request, get written authority and bill the correct party. If the householder privately asks for a separate unrelated task, keep the contract and invoice separate so liability, VAT and payment are clear.

VAT on ordinary kitchen refits

If you are not VAT-registered, do not charge VAT or display a VAT number. The compulsory registration threshold is £90,000 of taxable turnover, not the pre-1 April 2024 £85,000 figure. The deregistration threshold is £88,000. Read when to register for VAT UK (2026) and the official VAT registration page.

If registered, start with VAT Notice 708: construction of new buildings and work to existing buildings is normally standard-rated unless a listed relief applies. A replacement kitchen or makeover in a lived-in private house is usually 20%. New doors, worktops and appliances do not create a “home improvement” reduced rate in Great Britain. The Isle of Man’s 5% home-improvement treatment is not a GB rate.

Deposits can create VAT tax points when received. If you take money before ordering units, raise a numbered deposit invoice and apply the tax treatment for that supply. InvoiceAdept records the invoice; it does not decide the tax point or file the return.

New builds, conversions, empty homes and kitchen components

The relief depends on the building and the recipient, not the colour of the cabinets.

New qualifying dwelling, 0%. Notice 708 section 3 can zero-rate qualifying construction services supplied in the course of constructing the dwelling. A fitted kitchen incorporated as part of that construction may follow the zero-rated construction service. Snagging that remains part of the original contract can stay with it. A buyer’s later kitchen upgrade after completion is work to an existing building and is usually standard-rated.

Two-year empty renovation, 5%. Section 8 can apply with evidence. However, Notice 708 paragraph 2.1.3 contains exceptions where a subcontractor cannot simply copy the main contractor’s reduced rate. In particular, for renovation of a single household dwelling empty for two years that is now being lived in, section 8.3.4 means the subcontractor must standard-rate its supply. Check the timing and exact recipient rather than copying “5%” from the main contract.

Qualifying conversion, 5%. Section 7 can reduce qualifying conversion work. A normal kitchen replacement in a property that remains the same dwelling is not a qualifying conversion. A housing-association conversion can be zero-rated to the contractor supplying the relevant housing association under section 6; paragraph 2.1.3 and 6.2.3 mean a subcontractor billing that contractor does not inherit the 0% rate.

Components. Fitted kitchens are generally treated as incorporated building materials when supplied with the qualifying construction service. Free-standing appliances and white goods often remain standard-rated. Do not zero-rate a fridge by assumption. Notice 708 sections 11–13 contain the detailed building-material rules; confirm the treatment of mixed component packages. Notice 708 section 7.6 specifically calls out fitted bedroom furniture as not building materials, which is a warning not to generalise every fitted-furniture result to kitchens.

We have deliberately softened “all fitted kitchens are building materials” to generally treated as incorporated building materials because Notice 708’s component and appliance rules are fact-specific. Ask the person filing the VAT return when units, worktops, appliances and services carry different rates.

Domestic reverse charge for contractor-paid fitting

HMRC’s reverse-charge guide applies only when the tests are met. For a kitchen fitter, check all of these:

• supplier and customer are UK VAT-registered

• payment is for construction services reportable under CIS

• supply is standard-rated or reduced-rated, not zero-rated

• customer is not an end user and has not provided valid end-user confirmation

• supply is not an excluded employment-business supply of workers

When reverse charge applies, show the VAT rate and amount the customer must account for, include clear “reverse charge” wording and do not add that VAT to the cash payable to you. CIS and reverse charge use different bases: reverse charge can cover the qualifying supply, while CIS deduction removes qualifying direct-cost materials first.

Never reverse-charge a private householder. Never reverse-charge 0-rated work. A retailer may be a contractor for your fitting invoice despite selling to a homeowner; test the retailer-to-fitter transaction. More: domestic reverse-charge invoice UK.

Deposits and five practical stages

Units and worktops can require cash before the installation week. Match invoice stages to clear triggers rather than arbitrary dates.

A deposit is money received toward the contract. It is not the same as retention, which is an agreed amount withheld from payment until a later trigger. Show the full stage value, deposit or prior stages already paid, any retention and the balance due. See the deposit invoice template UK.

Free gives five invoices per month. One kitchen can use those five on survey, deposit, first fix, fit and final before any variation appears. Plan choice should account for that document count; do not describe Free as unlimited.

Variations: extra unit, worktop change and appliance changes

A kitchen quote freezes a specification at one moment. Rooms, suppliers and clients then change it. Record every change before it becomes a disputed final balance.

Show original contract value, approved variations, stages already paid and balance. If a change reduces scope, issue a credit or negative line rather than quietly leaving the original total. Full process: how to invoice variation orders and extras.

The separate kitchen-fitting quote guide helps define exclusions before work. Do not turn this invoice page into another quoting page: the invoice’s job is to reconcile actual supply against that accepted quote and its variations.

Worked examples A–D

Every figure below is illustrative only. It is arithmetic for invoice presentation, not a claim about market rates.

Example A — householder supply-and-fit with 20% VAT

A VAT-registered fitter invoices an ordinary replacement kitchen in a lived-in house. No CIS and no reverse charge.

The arithmetic is £7,200 + £1,440 = £8,640, less £2,000 = £6,640. The deposit’s own VAT tax point needs to have been handled when received. The customer is a private householder, so do not add CIS or reverse-charge wording.

Example B — retailer pays verified fitter, CIS 20%

The retailer supplied the units free of charge to the fitter. Both businesses are VAT-registered, the fitting is within CIS and reverse charge applies in this illustration. The fitter is verified at 20%.

£3,840 − £720 = £3,120. The £768 reverse-charge VAT is 20% of £3,840 but is not added to the payment. Free-issue units are noted, not claimed as materials. This is an illustration, not a CIS or VAT determination for every retailer arrangement.

Example C — supply-only units, delivered with no installation

Invoice note: “Supply and deliver only — no installation.” Manufacture and delivery is generally outside CIS under CISR14220. There is no reverse charge in this pure supply-only illustration. If fitting is later added under the same contract, revisit the mixed-contract rule rather than preserving an outdated “supply-only” label.

Example D — client-supplied appliances and an approved variation

A non-VAT-registered sole trader bills a householder. No CIS, VAT or reverse charge.

The appliances and extra unit belong to the client, so they are not the fitter’s materials. The invoice names fit-only labour and the variation. Any gas or electrical connection must be carried out and certified by the competent person where required; this invoice is not that certificate.

Certificates, Building Control and nominated trades

A kitchen invoice records money and supply. It does not replace compliance records.

If first-fix plumbing or electrics were carried out by nominated trades that bill the householder, state “by nominated contractor — not charged on this invoice”. If you included their work in your contract, keep their invoice and evidence. InvoiceAdept does not issue Gas Safe, FENSA, electrical, Water Regulations or Building Control certificates.

Late payment: contractor debts are not consumer debts

Put a specific due date on the invoice. Consumer kitchen jobs and commercial retailer/main-contractor jobs are not governed by the same late-payment regime.

The Late Payment of Commercial Debts (Interest) Act 1998 is a B2B regime, not an automatic right against private householders. For qualifying commercial debts, statutory interest is Bank Rate plus eight percentage points. Bank Rate was held at 3.75% on 30 July 2026, so the rate is 11.75% a year until the relevant rate changes. The next Bank of England decision is scheduled for 17 September 2026. Fixed compensation bands are £40, £70 or £100 according to the debt size.

Do not paste those commercial words onto a consumer kitchen invoice. Use fair consumer terms agreed before work, a clear due date and proportionate reminders. For B2B invoices, check whether the contract supplies a different substantial remedy before asserting the statutory route. Guides: late-payment rights for UK tradespeople and late-payment interest.

Making Tax Digital means records, not filing

Numbered invoices, linked credits, deposit tax points, merchant evidence and CIS deduction statements form useful digital records. They do not submit themselves.

InvoiceAdept creates and stores invoice records. It does not file VAT returns, CIS300, MTD updates or Self Assessment to HMRC. It does not decide whether a kitchen is zero-, reduced- or standard-rated. Export or share the records with your accountant or the compatible filing process you use.

Keep the accepted quote, each numbered variation, invoices and credits, proof of direct-cost materials, retailer PO, delivery note, CIS statements and evidence supporting any VAT relief. “The supplier portal used to show it” is not a record if access later disappears.

How InvoiceAdept fits a kitchen fitter

InvoiceAdept helps turn a quote and stage history into readable invoices without claiming to be HMRC software.

You can separate units, worktops, labour, deposits and variations; send the PDF; and offer Stripe payment where enabled. InvoiceAdept adds no platform fee to Stripe, though Stripe’s own fees apply. See pricing, CIS invoice features and VAT invoice features.

The software does not decide who is a contractor, verify a subcontractor, submit CIS300, choose the VAT rate, file MTD or issue trade certificates. The template still works in another system; the value of software is consistent numbering, saved customer/site data and fewer forgotten deposit credits.

Mistakes that bounce kitchen invoices

FAQ

Does kitchen fitting come under CIS?

Yes when a contractor pays a subcontractor to install a fitted kitchen. CISR14150 treats fitted-kitchen installation as an alteration or extension of the building, and CISR14240 lists kitchen fitting as a finishing operation. No CIS applies when an ordinary private householder pays the fitter directly.

Does a householder deduct CIS from a kitchen fitter?

No. An ordinary householder is not a CIS contractor. Send a normal numbered invoice. VAT may still apply if the fitter is VAT-registered, but VAT and CIS are separate.

What if a kitchen retailer pays me to fit at its customer’s home?

The retailer-to-fitter payment can be within CIS because the retailer is engaging you as a subcontractor for fitted-kitchen installation. Bill the retailer, identify the homeowner’s address as the site, add the PO, separate labour and materials and do not claim the retailer’s free-issue units as yours.

Are supply-only kitchen units within CIS?

Manufacture and delivery of building materials without installation is generally outside CIS under CISR14220. Say “supply and deliver only — no installation”. If the same contract includes fitting, the mixed-contract rule in CISR14020 can bring the whole contract in.

What can I treat as materials for CIS?

The direct cost of materials you paid for on that contract, supported by evidence. That can include units, worktops, fixings and sealant you bought. Mark-up is not direct-cost material. Retailer free-issue units and client-supplied appliances are not your materials. See CISR15060 and CISR15090.

What VAT rate applies to a replacement kitchen?

For a VAT-registered fitter, a normal kitchen refit in a lived-in existing house is usually 20%. A qualifying new dwelling in the course of construction can be 0%; a qualifying conversion or two-year empty-home renovation can be 5%. Read Notice 708 and do not infer relief from the kitchen alone.

Can I zero-rate appliances in a new-build kitchen?

Do not assume that. Free-standing appliances and white goods often remain standard-rated even when qualifying construction services are zero-rated. Building-material rules and mixed supplies are fact-specific; check Notice 708 sections 11–13 and ask the person responsible for the VAT return.

When does reverse charge apply to a kitchen fitter?

When both businesses are VAT-registered, the service is reported under CIS, it is standard- or reduced-rated, and the customer is not an end user. Never reverse-charge a private householder and never reverse-charge zero-rated work. Use HMRC’s reverse-charge guide.

Should I invoice a deposit before ordering units?

Yes if your accepted terms require it. Raise a numbered deposit invoice when money is taken, identify the kitchen/order and credit it on later stages. VAT-registered businesses also need to handle the deposit tax point correctly.

How should I invoice a worktop or appliance change?

Create a numbered variation line: what changed, what was credited, the extra labour/materials, who approved it and when. Reconcile original contract plus variations minus paid stages. Do not hide it inside “extras”.

Is the kitchen invoice a Part P, Gas Safe or Building Control certificate?

No. It can reference and attach the proper record, but it is not the certificate or notification. InvoiceAdept does not issue electrical, Gas Safe, Water Regulations, FENSA or Building Control documents.

Does InvoiceAdept file CIS, VAT or MTD returns?

No. It creates and stores invoices. CIS features are on Pro+ at £12.99 excl VAT; Pro is £7.99 excl VAT with WhatsApp send; Free is five invoices per month. It does not file CIS300, VAT returns, MTD updates or Self Assessment and does not decide tax status.

About this guide

This guide is for UK kitchen fitters, cabinet installers and fitting subcontractors. Last reviewed 3 September 2026. It uses the public CIS overview, HMRC manuals CISR14150, CISR14240, CISR14220, CISR14020, CISR15060 and CISR15090, plus VAT Notice 708, VATREC5010 and Notice 700/21.

Tax treatment turns on the contract, customer, building and evidence. Check the current GOV.UK text and take professional advice on uncertain facts. This is not tax or legal advice and the worked numbers are not market prices.

InvoiceAdept is invoicing software from Tech Me Today Ltd, Companies House 15917255, ICO ZB944663. Start with the invoice generator or compare pricing. Free: five invoices/month. Pro: £7.99 excl VAT. Pro+: £12.99 excl VAT with CIS. WhatsApp send on Pro. No InvoiceAdept platform fee on Stripe; Stripe’s own fees apply.