Painter and decorator invoice template UK (2026): CIS, VAT and rooms

The short answer

A UK painter and decorator invoice splits labour from paint and paper, names the rooms and the coats, and carries your legal name, a unique number and the dates. On a contractor job, CIS deducts 20% (verified) or 30% (unverified) from the labour only, after the materials you bought come off. Charge VAT only if you are registered, and the threshold is £90,000.

Should I invoice a homeowner and a contractor differently?

Most "painter decorator invoice template UK" pages treat every customer as a name and a total. On site they are not. A lounge and hallway for a homeowner, a landlord void turnaround before new tenants, and a week of plot painting for a main contractor all use the same trade, and they produce three different bills.

Get the customer type wrong and the rest follows. CIS does not sit on a private householder. Reverse charge does not sit on a customer who is not VAT-registered. "Decorating works" with no rooms and no coats is how a colour dispute starts. Paint, paper and labour in one line is how a contractor deducts 20% of the emulsion.

	Homeowner room or full house	Landlord or letting agent void	Main contractor, plots or site
Typical job	Lounge and hallway emulsion, wallpaper hanging, exterior masonry touch-up	Empty flat turnaround: fill, emulsion, woodwork, sometimes new paper	Plot decoration, second-fix painting, spray coatings on a build
CIS on this invoice	No. An ordinary householder is not a CIS contractor	Usually no if you invoice the landlord as a private individual; yes if a CIS contractor pays you	Yes, if the work is construction and they pay you as a subcontractor. Decorating is listed as construction
VAT if you are registered	Charge the right rate. They cannot reclaim it. Most work to an existing dwelling is standard-rated	Same rate tests as the person you bill. Agents are not automatically reverse charge	Often domestic reverse charge, so they account for VAT and you do not collect it
How they pay	Card, Apple Pay, or a same-day transfer	BACS or card; agents sometimes hold until keys are back	BACS on their payment run, often 14 to 30 days, sometimes with retention
What bounces it	"Decorating works", no rooms, no coats, extras buried in the lump	Missing property address, no room list, snagging not priced	Missing UTR, labour mixed with paint, no PO, VAT when reverse charge applies

A contractor working for a homeowner is still a contractor. Do not call them an end user. No reverse charge on a private customer, and that does not make the contractor an end user for the decorator who bills them. See HMRC's reverse charge supplier page. Homeowners only: skip CIS and reverse charge, and still read the stages and the tax point.

What must be on a UK painter and decorator invoice?

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. 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

For a decorator, "clear description" is what gets you paid. Name the address, the rooms and the coats so the bill matches the quote and the colour photos in the same WhatsApp thread.

Weak	Usable
Decorating works	Prep, fill and two coats emulsion, lounge and hallway, 14 Oak Lane, 26 to 28 August 2026
Materials	Materials this job: emulsion, undercoat, filler, lining paper (merchant tickets on file) £420
Extras	Variation V01, extra bedroom emulsion as WhatsApp 12 August 2026, labour £220, paint £48
Site week	Plots 8 to 11, week ending 28 August 2026: prep and two coats emulsion, ceilings and walls

VAT-registered: show the VAT number, rate, net and VAT in sterling. The registration threshold is £90,000, and the old £85,000 figure is stale. Register for VAT if you have gone over or expect to. InvoiceAdept helps you build each invoice field in a standard template, and the invoicing features keep the labour, materials and VAT lines separate.

How does CIS work for a painter and decorator?

Decorating is construction. GOV.UK on what CIS covers lists alterations, repairs and decorating. HMRC's manual CISR14250 points to FA04/S74(2)(e): painting or decorating the internal or external surfaces of any building or structure.

Within CIS for painters and decorators that typically includes paint, gilding, varnishing and French polishing of fixed furniture or woodwork, plus certain damp-proofing treatments when they sit with the decorating package. Excluded examples in the same manual include pesticide or insecticidal wood treatment, and off-site French polishing done in isolation. If you also remove and replace the item on site, the whole job is usually in CIS.

You invoice the contractor the gross. They withhold from the labour as an advance on your tax and NIC. Subcontractor rates: 20% verified, 30% unverified or wrong name, and 0% for gross payment status. Use the legal name and UTR you registered with. CIS is on labour only, and the materials you bought come out if you can evidence them.

The labour and materials split is where decorators lose money. A one-line "decorating £2,220" bill means 20% comes off the paint and the paper as well, and stuffing a mark-up into materials makes the CIS base look smaller than it is.

Line type	What belongs there	What does not
Labour	Prep, fill, sand, hang paper, brush or roller coats, spray application hours, masking, clear-up	A mark-up you wish was emulsion
Materials	What you paid this job: paint, paper, filler, specialist coatings, receipts on file	Free-issue paint from the contractor; landlord's leftover tins
Hire	Third-party tower or scaffold for this address, ticket on file	A notional hire on steps and boards you own
Variation	Agreed extra room, colour change, extra wallpaper	A silent bump inside "additional decorating"

HMRC's contractor deduction steps start with the gross, then take off VAT, consumable stores, fuel (not travelling), plant hired for that job, manufacturing or prefabricating materials, and materials you paid for directly. No receipts? They estimate. What is left is the CIS base at 20%, 30% or 0%. InvoiceAdept's CIS invoices put the UTR and the deduction line on the bill so a contractor cannot misread it.

Do I charge VAT or use reverse charge on a decorating job?

If you are VAT-registered and the customer is a private householder, charge VAT at the rate in VAT Notice 708. Most work to an existing dwelling is standard-rated. Do not guess a reduced rate for ordinary domestic decorating.

Domestic reverse charge applies when both you and the customer are VAT-registered, the work is construction reported under CIS, and there is no written end-user notice. Show the VAT on the invoice but do not add it to what they pay. Write "Reverse charge: VAT Act 1994 Section 55A applies. Customer to pay the VAT to HMRC." Never put that wording on a homeowner invoice.

Scenario	VAT line	What the customer pays you
Homeowner, you not VAT-registered	None	£2,220 (no CIS either)
Homeowner, you VAT-registered, standard-rated	£444 at 20%	£2,664
Contractor, CIS verified 20%, reverse charge	£444 shown but not charged	£1,860 (CIS £360 deducted)
Contractor, not CIS-registered (30%)	£444 shown but not charged	£1,680 (CIS £540 deducted)

In the reverse charge cases the contractor pays you £1,860 or £1,680 and remits the CIS deduction to HMRC. You never receive the £444 VAT, and you do not receive the CIS amount either. The extra £180 between the 20% and 30% rate stays out of your account until Self Assessment, and CIS registration is free.

How should I stage a full-house redecorate?

A full house is not a Saturday lounge invoice. Name the stage on every bill. These labels are illustrative, so match your quote:

1. Deposit: before you buy paper or specialist coatings, or before you book a week out of the diary. Invoice when you take it and state the percentage.
2. Prep and first rooms: strip, fill and first coats on the agreed rooms.
3. Remaining rooms and paper: hanging and finishing coats.
4. Practical completion: the balance less any agreed retention, plus variations they approved in writing.

Stage	How it looks
Deposit	INV-0210, deposit 30% of agreed £2,220 full-house redecorate, 14 Oak Lane, payable before paper order, £666
Stage	Stage 2, prep and emulsion lounge, hallway and stairs, 26 to 28 August 2026. Labour this stage £X. Materials this stage £Y.
Final	Practical completion. Agreed £2,220 plus V01 extra bedroom £268, less paid stages £Z, less retention 5% held to 27 September 2026, equals due now

Retention is not a deposit. Deposit is money you take before or during the work. Retention is money held after completion against snagging. Show the full value, the retention withheld and the release date, then invoice the retention when it falls due. Put the stage percentages in the quote, not in a voice note.

When 27 September arrives, raise INV-0213 for the retention. Do not leave it as a chat reminder. See how to handle a deposit invoice.

When is the VAT tax point on a decorating deposit?

If you are VAT-registered and you receive a deposit, that payment is usually a tax point for that amount on the day it lands. A 30% house deposit taken in August and finished in September means August's VAT period needs that deposit, so raise a numbered deposit invoice when the money hits your account.

InvoiceAdept dates the invoice you raise. It does not decide the tax point and it does not put the figure on your VAT return. Check GOV.UK's guidance on VAT time of supply, or ask whoever files your return. Making Tax Digital for Income Tax is covered below.

Can I claim mileage driving to a job?

You can claim mileage using HMRC's approved rate: 45p per mile for the first 10,000 business miles in a car or van, and 25p per mile after that. It covers fuel, wear and tear, insurance, servicing and repairs, so you cannot also claim the actual fuel. Keep a diary of the date, the job address and the miles, and keep the invoice as your record.

Remember that mileage is not a deduction in CIS. Fuel (not travelling) can come out of the CIS base under the contractor deduction steps, but the journey to site is treated differently from the fuel used on the job. See the painters and decorators trade directory and the GOV.UK self-employed expenses guidance.

Can I charge interest on a late painter invoice?

Put a due date on every invoice. "Payment due on receipt" is vague. "Due 4 September 2026" is a date. For a deposit invoice, state the percentage and the trigger (before paper order), then send a numbered invoice for it.

Domestic homeowners are consumers. The Late Payment of Commercial Debts rules are a business-to-business regime. Do not print "statutory interest at 8% over base" on a private lounge invoice as if it automatically applies to a householder.

Contractor invoices are different. If both sides act in the course of a business, statutory interest can apply when a qualifying debt is late, unless the contract has a different substantial remedy. Fourteen or thirty days is common on accounts. See GOV.UK on late commercial payments. A reminder is not a new invoice, so do not raise a second live number for the same rooms because they have not paid. InvoiceAdept Pro can send the chase, which is a chase and not a filing to HMRC.

When does Making Tax Digital apply to a decorator?

If your qualifying trading income is over £50,000 for 2024 to 2025, Making Tax Digital for Income Tax applies from 6 April 2026. The threshold drops to £30,000 from April 2027 and to £20,000 from April 2028. GOV.UK guidance on Making Tax Digital for Income Tax is the reference.

InvoiceAdept keeps digital invoice records you can export for an accountant or HMRC-recognised filing software. It does not submit quarterly Income Tax updates, the Self Assessment return, your VAT return or CIS300. Records are not filing. See MTD for sole traders.

What mistakes delay a painter invoice?

• "Decorating works" with no address, no rooms and no coats.
• One lump sum on a CIS job, so 20% comes off the paint and the paper.
• Charging VAT to a VAT-registered contractor when reverse charge applies, or putting reverse charge wording on a homeowner invoice.
• No UTR, or a trading name that does not match CIS registration.
• Calling retention a deposit, or never invoicing the retention when it falls due.
• Taking a house deposit and never raising a numbered invoice for it, then missing the VAT tax point.
• Burying an extra room or colour change in the lump so the final account cannot be reconciled to the quote.
• Listing free-issue paint or a landlord's leftover tins as your materials.
• Inventing a hire charge on steps you own to shrink the CIS labour base.
• Guessing reduced-rate VAT on ordinary domestic decorating.
• Using the old £85,000 VAT threshold. It is £90,000.
• Assuming the invoicing app files CIS300, the VAT return or MTD. InvoiceAdept does not.

FAQs

What should a UK painter and decorator invoice include?

Legal names and addresses, a unique number, the dates, a description that names the address, rooms and coats, quantities and rates, a due date and a way to pay. Split labour and materials. Add VAT only if registered and reverse charge does not apply. Add a UTR and the CIS line only under a contractor.

Is decorating inside CIS?

Yes, when a contractor pays you for construction operations. GOV.UK lists alterations, repairs and decorating, and CISR14250 covers painting or decorating the internal or external surfaces of any building or structure. A homeowner job you sold yourself needs no CIS line.

How do CIS deductions work on paint, paper and labour?

CIS is on labour only. Paint, wallpaper and filler you paid for come off the gross if the contractor is satisfied you paid for them. A mark-up is not a material, and free-issue paint is not your material. The rate is 20% verified, 30% unverified and 0% for gross payment status.

Do I put CIS on a landlord void?

Only if the person paying you is a CIS contractor. An ordinary landlord billed as a private individual usually is not. A refurb contractor who pays you for the void work usually is. Read who is on the invoice, not the property type.

How should I invoice a full-house redecorate in stages?

Invoice the deposit when you take it, before you order paper or book the week. Invoice each later stage when it is due and name it. Show the labour and the materials for that stage, and invoice the retention on its release date. Retention is not a deposit.

Do I charge VAT on a domestic decorator invoice?

If you are VAT-registered and the customer is a private householder, yes, at the rate in VAT Notice 708. Most work to an existing dwelling is standard-rated. Not registered? Do not charge VAT. The threshold is £90,000.

When does domestic reverse charge apply to a decorator?

Both VAT-registered, work reported under CIS, standard-rated or reduced-rated, and no written end-user notice: show the VAT but do not add it to what they pay. It never applies on a private householder.

Can I claim 45p a mile for my van?

Yes. HMRC's approved rate is 45p per mile for the first 10,000 business miles and 25p a mile after that for cars and vans. It covers fuel, wear and tear, insurance, servicing and repairs. Keep a log of the date, the address and the miles.

Does InvoiceAdept file CIS, VAT or Making Tax Digital to HMRC?

No. It raises the invoice, stores the record and on Pro+ prints the CIS line. It does not file CIS300, VAT returns or MTD quarterly updates. Records are not filing.

The bottom line

One painter and decorator invoice is not enough. Decide who you bill first, then split the labour from the paint and the paper, name the rooms and the coats, and put the CIS line on only when a contractor pays you. Charge VAT only if you are registered, and remember the £90,000 threshold and the 6 April 2026 start of MTD.

InvoiceAdept gives you a standard invoice with the CIS, VAT and materials lines kept separate, plus card payments and records you can hand to an accountant. Start free, see the pricing, or look at the invoicing features first.