Stonemason invoice template UK (2026): stonework, CIS and VAT

A stonemason invoice has to show what was surveyed, cut, set, pointed, restored and made good - not a vague "stonework as agreed" or "masonry works" line. "Do stone wall" does not tell a householder whether they received ashlar facing, rubble walling, a fireplace surround, memorial stone set as goods, garden dry-stone, or a mixed package that also includes scaffolding and temporary protection. It does not tell a main contractor's QS which plot, elevation or purchase order to release. It does not tell a CIS contractor how much is labour and how much is the direct cost of cut stone, lime mortar, stainless ties, scaffold hire and consumables you paid for.

This page is the stonemason / cut stone / ashlar / rubble walling / fireplace / restoration / memorial contrast money page for UK stonemasons, stone restorers, fireplace specialists and builders who need readable stonework lines. It deliberately differs from sister guides you should open when the defined product is different:

• Bricklayer invoice template UK - brick and block laying packages, not cut-stone / ashlar / rubble-stone as the defined product

• Builder invoice template UK - whole-build packages that may include stone as a line, not a substitute for this guide

• Pointing invoice template UK - when the defined product is pointing / repointing of existing masonry rather than new stone setting

• Cladding invoice template UK - stone or other cladding systems billed as cladding packages

• Driveway invoice template UK and block paving invoice template UK - hard landscaping stone paving / block paving, not vertical stonework or fireplace surrounds

• Kitchen fitter invoice template UK - kitchen worktops and fit-outs; use that sister when the product is a kitchen package rather than stonemasonry on the building

• Render invoice template UK and plasterer invoice template UK - finish coats, not stone setting

• Extension invoice template UK and garage conversion invoice template UK - whole conversion / extension packages that may sit beside stone lines

Who pays matters. Billing a private householder for fireplace surrounds, memorial stones, garden stone features or domestic stonework on their own home: normal invoice, no CIS. The householder is not a CIS contractor - see CISR12030 and the public CIS overview. Billing a main contractor, developer or housing contractor for stone masonry, stone cladding install, stone restoration or alteration/repair of buildings: typically within CIS under HMRC's CISR14100 framing of FA04/S74 construction, alteration, repair, extension, demolition or dismantling of buildings or structures when a contractor pays a subcontractor. Soften absolute claims: stone finishing / facing can also sit under finishing operations in CISR14240 where those facts apply; InvoiceAdept does not decide CIS status; contract facts matter; ask your accountant on borderline jobs (for example memorial supply treated as goods versus construction operations). Mixed contracts need CISR14020 / CISR14030. Materials at direct cost: CISR15060 / CISR15090. Supply-only stone delivery with no fixing labour is generally outside (CISR14220).

VAT needs careful wording. Ordinary domestic stonework for a householder is usually standard-rated at 20% if you are VAT-registered. Soften VAT Notice 708 claims; do not invent 0% for ordinary domestic stonework, fireplaces or garden stone. Listed-building / zero-rate claims are fact-specific - soften heavily and take accountant advice; this page does not certify those reliefs. Never reverse-charge a householder. Domestic reverse charge, when it applies, is a contractor-to-contractor VAT-registered construction supply-chain issue - see our domestic reverse charge invoice guide.

This guide gives copy-paste fields, labour/materials splits for cut stone, ashlar, rubble walling, fireplaces, restoration and memorials (with goods-versus-construction soften), deposits and stage payments, CIS and VAT scenarios, Building Control / listed-building contrasts (the invoice is not those documents), late-payment pointers (Bank Rate + 8% where statutory interest applies between businesses), and a long FAQ. 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 Building Control certificates, listed-building consents or stone conservation approvals.

Related templates: bricklayer, builder, pointing, cladding, driveway, block paving, kitchen fitter, render, plasterer, extension, garage conversion, how to invoice a client, deposit invoice, domestic reverse charge, CIS explained, late payment rights.

Rules and links were checked for this guide on 12 September 2026. General information only, not tax, legal, Building Regulations, listed-building or stone conservation 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 householder fireplace / memorial / garden stone or contractor masonry / cladding install / restoration on a building, whether stone is supply-only delivery or supply-and-fix, and whether deposits must land before you order cut stone or book scaffold.

Private householder, own home stonework / fireplace / memorial / garden stone: no CIS. The householder is not a CIS contractor (CISR12030 / public CIS guide). If VAT-registered, ordinary domestic stonework is usually 20% standard-rated. Do not invent zero-rate for ordinary domestic stonework. Soften memorial facts: some memorial supply may be closer to goods than construction - describe honestly and ask your accountant. Never reverse-charge a householder.

Contractor stone masonry / cladding install / stone restoration on buildings: typically within CIS when a contractor pays you for construction, alteration, repair or finishing of buildings or structures (CISR14100; FA04/S74). Soften: stone finishing / facing may also sit under finishing operations (CISR14240). Mixed contracts need CISR14020 / CISR14030. Split labour from materials at direct cost (CISR15060 / CISR15090). Free-issue stone from the main contractor is not your materials line.

Supply-only stone delivery with no fixing labour on the same contract: generally outside CIS when it is manufacture/delivery alone (CISR14220 framing). A mixed contract that supplies stone and includes fixing labour under one agreement needs mixed-contract analysis. Soften and check facts.

VAT: ordinary domestic stonework for a householder is usually standard-rated 20% if registered. Soften Notice 708; do not invent 0% for ordinary domestic stonework. Listed-building / special relief claims are fact-specific - soften and take advice. Never reverse-charge a householder. Domestic reverse charge only when eligible contractor-to-contractor rules apply on standard-rated construction supplies.

Take a deposit before ordering cut stone, specialist carving or scaffold if your terms require one. Stage survey / templates, stone delivery, setting / fixing, pointing / snag. Keep variations separate. 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 typically 1.5%+20p), but InvoiceAdept adds no platform fee.

Who this stonemason invoice template is for

This template is for UK stonemasons, ashlar and rubble walling crews, fireplace surround specialists, stone restorers, memorial masons (with goods-versus-construction soften), stone cladding installers working beside cladding packages, and main-contractor stone subcontractors. It covers the paperwork pattern, not a price list and not a Building Control, listed-building or conservation certificate.

If your day job is mainly brick and block, use the bricklayer guide and come back here for cut-stone / ashlar / rubble-stone bills. If the defined product is pointing only, use pointing. If kitchen worktops dominate, use kitchen fitter. If driveway / patio paving stone is the product, use driveway or block paving.

How this differs from bricklayer, pointing, cladding and builder guides

Three stonemason jobs, three invoices

Most "stonemason 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. See HMRC's reverse charge supplier page. Homeowners only: skip CIS and reverse charge, still read stone descriptions, the tax point, and what must appear on the invoice.

Product types: cut stone, ashlar, rubble, fireplaces, restoration, memorials

Domestic versus commercial on the description

What stonemason work belongs on the invoice

Weak versus usable descriptions

What a UK stonemason invoice must include

Checklist you can tick in the van

• Unique invoice number and date

• Customer legal name and site address

• Elevation / plot / PO on every stage

• Stone type and product (ashlar / rubble / fireplace / restoration) named

• Supply-only vs supply-and-fix called out

• Labour and materials split when CIS may apply

• Deposit credits shown on later stages

• VAT only if registered - usually 20% for ordinary domestic stonework

• No CIS decoration on householder bills

• Bank details and payment terms

• No claim that the invoice is Building Control, listed-building consent or a conservation certificate

Copy-paste stonemason invoice fields

Use this block as a starting layout. Delete lines that do not apply. Soften CIS lines when the job is truly householder-paid.

Invoice number: INV-STONE-2026-____
Invoice date:
Supply / tax point date (if different):
From: [Your name / company], address, phone, email
VAT number (if registered):
UTR (only if this invoice is under CIS):
To: [Customer legal name], address
Site address (if different):
PO / plot / elevation ref:

Description:
- Survey / templates / sample: ...
- Stone supply: type, units / m2 / linear m
- Setting / fixing labour: elevations, courses
- Mortar / ties / fixings at direct cost: ...
- Fireplace / hearth (if any): ...
- Restoration / indent (if any): ...
- Pointing contrast: if pointing-only, see pointing sister
- Variations: V01 ...
- Less deposit invoice INV-... allocated: ...

Payment terms: __ days
Bank: sort code / account / name on account
CIS (only if applicable): labour subject to deduction; expected rate 0 / 20 / 30
Reverse charge wording: only if domestic reverse charge truly applies

Householder tip: omit UTR, CIS deduction lines and reverse charge wording entirely.

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 cut stone and scaffold hire increases taxable turnover - monitor the rolling 12 months when commercial packages stack up. Current UK VAT registration threshold used in this guide: £90,000. Do not use the outdated £85,000 figure as if it were current. Confirm on GOV.UK before registration decisions. Deemed CIS contractor rules use more than £3 million of relevant construction spend - never present £1 million as the current deemed threshold.

Labour versus materials: cut stone, mortar, ties and scaffold

CIS deductions (when CIS applies) are calculated on the payment after removing the subcontractor's direct cost of materials for that contract (CISR15060; CISR15090; CIS 340). Mark-up is not materials. Free-issue from the main contractor is not your direct cost.

Keep stone delivery notes and mortar tickets. On contractor jobs, free-issue stone is the classic bounce: if you list the contractor's Portland as your materials, accounts will query the CIS base and the goods-received notes will not match.

CIS deep dive: CISR14100 stonework and finishing

This section restates CISR14100 in plain English for stonemasons. Soften every absolute claim: InvoiceAdept does not decide your status; ask your accountant; facts of the contract matter.

FA04/S74: construction, alteration and repair within CIS

Under the FA04/S74 framing used in HMRC's CIS manuals, construction operations include the construction, alteration, repair, extension, demolition or dismantling of buildings or structures (and related operations covered in the manuals). When a contractor pays a subcontractor for those operations - including stone masonry and stone restoration on buildings - the payment is typically within CIS. Soften: status still depends on who the contractor is and what the contract covers.

Finishing operations and stone facing (CISR14240)

Stone finishing, facing and related finishing operations can sit within CIS under CISR14240 where those facts apply. Soften: not every "stone cladding" email is identical - describe ashlar, rubble, cladding install and restoration honestly so accounts can map the work to the right manual chapter. Contrast: if the defined product is a cladding system package, also open the cladding sister.

What is typically within CIS (contractor-paid)

What is typically outside or needs care

Mixed contracts (CISR14020 / CISR14030)

If one agreement covers stone fixing labour and supply-only elements, or stone plus other construction operations, mixed-contract rules in CISR14020 and CISR14030 can pull the package into CIS analysis as a whole. Do not invent a paperwork split your contract does not support. Where you can keep pure delivery-only on its own paperwork, do so.

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

Register and get verified if you regularly do CIS construction work. Householder-only fireplace and garden-stone crews who never enter CIS construction ops still benefit from clear invoices - but should not invent CIS decoration.

VAT: ordinary domestic stonework, Notice 708 caution, reverse charge

VAT Notice 708 covers buildings and construction. Soften: most ordinary domestic stonework, fireplaces and garden stone remains standard-rated when you are registered. Do not invent zero rates for ordinary domestic stonework. Confirm live GOV.UK notices and take advice for listed buildings, qualifying conversions or other special cases - this page does not certify those reliefs.

Tax point and deposits: when you take a deposit, the tax point for that payment can arise on receipt if you are VAT-registered - issue a VAT invoice for the deposit when required. Allocate deposits clearly on later stage invoices. See deposit invoice template UK and Notice 700/21 invoice particulars.

VAT registration threshold in this guide: £90,000. Older articles mentioning £85,000 are outdated for current threshold wording. Soften: always confirm on GOV.UK.

Deposits and staged payments for stone packages

Stone jobs are materials-heavy before the last course is set. Align invoices with how you actually order cut stone and book access.

Typical stage labels that match how stonemasons actually work: survey / templates, stone delivery, setting / fixing, pointing / snag.

Listed buildings, Building Control and conservation - the invoice is not those documents

InvoiceAdept does not issue Building Control certificates, listed-building consents or conservation approvals. Soften: always use the correct consent path and keep those documents off your payment PDF unless you are only referencing them.

Variations, snagging and retention

Do not treat the invoice as a certificate of making good defects. Do not bury retention maths in an email without an invoice number.

Worked examples A-D

Figures below are illustrative only for layout teaching - not quotes, not market rates.

Example A - householder fireplace surround, you are not VAT-registered (no CIS, no reverse charge)

Supply and fix limestone fireplace surround and hearth; householder pays you directly.

No CIS. No VAT. No reverse charge. Do not invent zero-rate VAT language on a non-registered invoice.

Example B - householder, you are VAT-registered, ordinary domestic stonework (usually 20%)

Same job, VAT-registered stonemason.

Do not invent zero-rate VAT for this ordinary domestic fireplace. Soften Notice 708 claims; InvoiceAdept does not decide VAT rates.

Example C - contractor ashlar / cladding install package (CIS verified 20%)

Supply and set ashlar facing under a main contractor PO; verified CIS 20%.

Show elevation / plot / PO on the description. Soften: InvoiceAdept does not decide CIS status. Materials at direct cost per CISR15060 / CISR15090.

Example D - supply-only stone contrast; or memorial / mixed hire + labour

D1 - supply-only cut stone delivery (no fixing labour), illustrative: Supply Portland cills to site store; no setting labour. Generally outside CIS (CISR14220 framing). Usually standard-rated VAT if you are registered. If a later variation adds fixing labour under the same contract, revisit mixed-contract rules (CISR14020 / CISR14030).

D2 - householder memorial with soft goods vs construction facts, illustrative: Supply and set memorial on private plot; householder pays. No CIS. Usually 20% VAT if registered on ordinary domestic facts - soften if your accountant treats part as goods supply. Never reverse-charge the householder. Do not invent CIS decoration because "stone" appears on the invoice.

Short stage sketch: templates / delivery / set / snag

Free vs Pro vs Pro+ for stonemasons

Stripe's own card fees apply; InvoiceAdept does not add a platform fee on top. Start at the invoice generator.

What the invoice is not

Late payment: contractor debts are not consumer debts

Between businesses, the Late Payment of Commercial Debts regime can allow statutory interest at Bank of England Base Rate + 8% plus a fixed sum, when the rules apply. With Bank Rate at 3.75% (held at the 30 July 2026 MPC decision; next MPC scheduled 17 September 2026), that points to statutory interest of 11.75% for qualifying B2B debts - confirm live Bank Rate and statute before you chase. Householder consumer contracts are different - do not assume statutory B2B interest against a consumer. Spell out your contractual interest and late fees clearly, and read late payment rights for UK tradespeople. Chase politely, then firmly; keep a paper trail of stage completions and snag sign-offs.

Making Tax Digital: records, not filing

Keep digital records of invoices, credit notes and VAT where relevant. Making Tax Digital means digital records, not "InvoiceAdept files your return". InvoiceAdept helps you create and store invoice records; it does not file Making Tax Digital VAT returns, CIS300 returns or Self Assessment to HMRC. Your accountant or HMRC-recognised software handles filing.

How InvoiceAdept helps stonemasons

• Sequential invoice numbers and UK-ready fields

• Labour / materials (cut stone, mortar, ties) split when contractor packages fall under CIS

• Deposit and stage invoices with clear elevation and site references

• WhatsApp send on Pro; CIS-focused tools on Pro+

• Free tier: five invoices per month at £0

• Pro £7.99 and Pro+ £12.99 (excl VAT)

InvoiceAdept is built for UK trades - including stonemasons juggling householder fireplaces and contractor ashlar elevations in the same week. It does not replace your accountant, CIS advice, Building Control process or conservation consent path.

Quote versus invoice versus retention on contractor stonework

For the wider "how to invoice" habit, see how to invoice a client as a UK tradesperson.

Mistakes that bounce stonemason invoices

Fireplace surrounds, hearths and householder stone

Fireplace and hearth jobs are often householder-paid and emotional (the lounge is back in use). Describe stone type, opening size cue, and whether hearth, slips and surround are included. No CIS when the householder pays. Usually 20% VAT if registered. Contrast kitchen worktops: if the product is a kitchen package, use kitchen fitter rather than forcing kitchen stone onto this stonemason page.

Memorials: soften goods versus construction facts

Memorials sit on a soft boundary. Some memorial supply and lettering may be closer to goods supply than construction operations; some setting-in of stone on private land or churchyards may look more like construction facts. Soften every absolute CIS claim. Private householder / family paying you: no CIS either way under CISR12030 framing for householders. Do not invent CIS because the word "stone" appears. VAT: usually treat ordinary domestic memorial supply carefully with your accountant - do not invent zero-rate from Notice 708 for ordinary memorials. Describe supply-only versus supply-and-set honestly.

Working beside bricklayers, pointers, cladding crews and builders

Payment terms, applications and cash flow for multi-week stonework

Cut stone lead times and scaffold windows mean cash flow is not a single final invoice. Use deposits before order, stage applications by elevation, and retention releases on their own numbers. Keep householder terms short and clear (7 or 14 days is common). Contractor terms often follow PO / valuation cycles - still issue your own sequential invoices rather than relying on a valuation email alone.

Record-keeping for CIS, VAT and Self Assessment

Keep invoices, credit notes, deposit allocations, stone delivery notes, mortar tickets, scaffold tickets, CIS payment and deduction statements (when you are under CIS), VAT workings if registered, and bank evidence. InvoiceAdept stores invoice records you create; it does not file CIS300, VAT, Making Tax Digital or Self Assessment to HMRC. Soften: your accountant still owns filing strategy.

Cut stone lead times, sample panels and scaffold on the invoice

Ashlar, rubble and garden stone for householders

Garden rubble walls, dry-stone features and boundary stone for householders are normal private invoices: no CIS, usually 20% VAT if registered. Name length, height cue and mortar type. Contrast hard landscaping paving: use driveway or block paving when paving is the product.

Checklist before you hit send

• Unique number, date, customer legal name, site address

• Stone type, elevation / plot / PO, product named

• Supply-only vs supply-and-fix clear

• Labour / materials split when CIS may apply

• No CIS / reverse charge on householder

• VAT only if registered - usually 20% ordinary domestic

• Deposits allocated; variations coded

• Bank details and terms

• No claim the PDF is Building Control or listed-building consent

• Figures on examples treated as illustrative only

FAQ

What should a UK stonemason invoice include?

Your business identity, customer details, unique invoice number, date, clear description of stone type and work (ashlar, rubble, fireplace, restoration), quantities, net amounts, payment terms, VAT details if registered, and CIS narrative only when you bill a CIS contractor for in-scope work. Say householder when true. See the field table above.

Is stonework inside CIS?

When a CIS contractor pays you for stone masonry, cladding install, restoration or other construction/finishing operations on buildings, the work is typically within CIS under CISR14100 and, where finishing/facing facts apply, CISR14240. Soften: InvoiceAdept does not decide status; ask your accountant. Householder-paid stonework is not CIS.

Does a householder deduct CIS from a stonemason?

No. A private householder is not a CIS contractor (CISR12030). Never add CIS deduction lines to a householder fireplace, memorial, garden stone or domestic wall invoice.

How do CIS deductions work on labour, cut stone and mortar?

When CIS applies, deductions are calculated after removing your direct cost of materials for that contract (CISR15060 / CISR15090). Labour stays in the CIS base. Free-issue stone is not your materials. Mark-up is not materials.

How should I invoice multi-week stonework in stages?

Use deposit before stone order, then templates/sample, delivery, setting, and pointing/snag stages. Name elevations each time. Allocate deposits on later invoices. See deposit invoice template UK.

Do I charge VAT on a domestic stonework invoice?

If you are VAT-registered, ordinary domestic stonework, fireplaces and garden stone are usually standard-rated at 20%. Soften Notice 708; do not invent 0% for ordinary domestic stonework. If you are not registered, do not charge VAT - but watch the £90,000 registration threshold (mention £85,000 only as outdated).

When does domestic reverse charge apply to a stonemason?

Only when eligible contractor-to-contractor VAT reverse-charge rules apply on standard-rated construction supplies. Never reverse-charge a householder. See domestic reverse charge invoice UK and HMRC's reverse charge guidance.

What if I only supply stone with no fixing labour?

Supply-only manufacture/delivery is generally outside CIS (CISR14220 framing). Describe delivery honestly. If fixing labour is later added under the same contract, revisit mixed-contract rules (CISR14020 / CISR14030).

Is the invoice Building Control approval or listed-building consent?

No. The invoice is a payment document. Building Control certificates and listed-building consents come from the proper authorities. InvoiceAdept does not issue those documents.

Can I charge statutory late-payment interest on a householder stone job?

Statutory Late Payment of Commercial Debts interest is a B2B regime. Do not assume it against a consumer householder. Between businesses, Bank Rate 3.75% + 8% points to 11.75% when the rules apply (next MPC 17 September 2026). Read late payment rights.

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

No. InvoiceAdept helps you create invoices and records. It does not file CIS300, VAT returns, Making Tax Digital updates or Self Assessment to HMRC.

How does InvoiceAdept pricing work for stonemasons?

Free: £0 for five invoices per month. Pro: £7.99 excl VAT with WhatsApp send. Pro+: £12.99 excl VAT with CIS-focused tools. Stripe's own fees apply; InvoiceAdept adds no platform fee.

Is the VAT registration threshold still £90,000?

This guide uses £90,000 as the current registration threshold wording. Older £85,000 figures are outdated for current threshold wording. Confirm on GOV.UK before decisions.

What is the deemed CIS contractor threshold?

Deemed contractor rules use more than £3 million of relevant construction spend. Never present £1 million as the current deemed threshold. Soften and confirm live HMRC guidance.

Should pointing or cladding work sit on this stonemason invoice?

If the defined product is pointing / repointing, use pointing invoice template UK. If the defined product is a cladding system package, use cladding invoice template UK. Use this page when cut stone, ashlar, rubble, fireplace or stone restoration is the product.

How do I show retention on a contractor stone package?

Show retention withheld on the stage or final invoice, then issue a separate retention release invoice when due. Do not bury retention maths in an email without an invoice number.

Related guides

• Bricklayer invoice template UK

• Builder invoice template UK

• Pointing invoice template UK

• Cladding invoice template UK

• Driveway invoice template UK

• Block paving invoice template UK

• Kitchen fitter invoice template UK

• Render invoice template UK

• Plasterer invoice template UK

• Extension invoice template UK

• Garage conversion invoice template UK

• How to invoice a client as a UK tradesperson

• Deposit invoice template UK

• Domestic reverse charge invoice UK

• CIS explained for UK subcontractors

• Late payment rights for UK tradespeople

About this guide

Last reviewed 12 September 2026. Written for UK stonemasons and stone specialists who need readable invoices for householder and contractor work. General information only - not tax, legal, Building Regulations, listed-building or conservation advice. InvoiceAdept is a product of Tech Me Today Ltd, Companies House 15917255, ICO ZB944663. InvoiceAdept does not file CIS300, VAT, Making Tax Digital or Self Assessment to HMRC and does not decide your CIS or VAT status.

Bottom line

Name the stone, the elevation and who pays. Householder stonework: no CIS, usually 20% VAT if registered, never reverse charge. Contractor masonry / cladding / restoration: typically CIS under CISR14100 (and finishing under CISR14240 where facts apply), split labour from materials, soften absolute claims. Supply-only delivery: generally outside CIS under CISR14220 framing. Use Free for five invoices, Pro for WhatsApp, Pro+ for CIS layouts - and keep filing with your accountant, not with a payment PDF.