Underfloor heating invoice template UK (2026): wet, electric, CIS and VAT

An underfloor heating (UFH) invoice has to show what was installed, tested and handed over - not a vague "heating works as agreed" or "UFH package" line. "Fitted underfloor heating" does not tell a householder whether they received a wet (water-based) system tied into a boiler or heat pump manifold, or an electric mat / cable system with thermostats and zoning. It does not tell a main contractor's QS which rooms, floor build-up, screed depth, insulation type, pipe spacing, manifold location or purchase order to release. It does not tell a CIS contractor how much is labour and how much is the direct cost of pipe, manifold, insulation boards, screed, thermostats, actuators and waste you paid for.

This page is the underfloor heating install / repair money page for UK UFH specialists, plumbers and heating engineers billing wet UFH, electricians and heating teams billing electric UFH, flooring contractors who coordinate screed and floor finishes over UFH, and builders billing UFH stages inside wider alterations. It deliberately differs from sister guides you should open when the defined product is different:

• Heat pump invoice template UK - air / ground / water source heat pump plant; use that page when the heat pump is the product, and this page when wet UFH distribution, manifolds and floor circuits are the defined bill (or need their own stages)

• Boiler service invoice template - boiler service, repair and replacement framing; use that page when the boiler is the product, and this page when UFH circuits / manifolds are billed separately

• Flooring invoice template UK - floor finishes (timber, tile, LVT); use that page when the finish is the product, and this page when UFH pipe, insulation, screed and controls are the product under or before that finish

• Deposit invoice template UK - deposit / stage payment paperwork pattern

• Free invoice generator UK - free numbered PDF workflow

• How to invoice a client as a UK tradesperson - process after a day's work

Who pays matters. Billing a private householder for underfloor heating on their own dwelling: normal invoice, no CIS. The householder is not a CIS contractor - see CISR12030 and the public CIS overview. Billing a main contractor, developer, housing contractor or M&E principal for installation of a heating system in a building: typically within CIS under HMRC's CISR14090 framing of FA04/S74(2)(c) - installation of systems of heating in a building is within CIS when a contractor pays a subcontractor. Soften absolute claims: InvoiceAdept does not decide CIS status; contract facts matter; ask your accountant on borderline jobs. Repair or maintenance of an existing heating system, replacing individual components, or mere extensions to a system are generally outside CIS under the same CISR14090 framing - but if the work is part of a wider construction / alteration contract, mixed-contract rules (CISR14020 / CISR14030) can pull it in. Screeding and flooring finishes that form part of a building specification may also engage CISR14240. Supply-only materials: CISR14220 / CISR15060 materials guidance - soft, no invented exemptions. Materials at direct cost: CISR15060 / CISR15090.

VAT needs careful wording. Soften VAT Notice 708 and Notice 708/6. Do not invent a zero-rate for ordinary comfort underfloor heating. Contrast carefully with energy-saving materials / heat-pump framing only where GOV.UK supports it - if unsure, treat ordinary domestic UFH install as standard-rated 20% if you are VAT-registered and tell readers to check Notice 708 with their accountant. Link the sister heat pump page when the plant is a qualifying heat pump. 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, wet vs electric line-item tables (manifold, pipe, insulation, screed, thermostat, zoning), deposits and stage payments, CIS decision tables, sample wet and electric invoices, common mistakes, late payment (Bank Rate 3.75% held 30 Jul 2026; next MPC 17 Sep 2026 → statutory 11.75% when relevant), FAQ, and soft InvoiceAdept CTAs. Use the free invoice builder for a first PDF. InvoiceAdept Free is five invoices per month. Pro is £7.99. Pro+ is £12.99 (CIS). Soft CTAs to invoiceadept.com and pricing.

Rules and links were checked for this guide on 11 September 2026. General information only, not tax, legal, Building Regulations, MCS, Gas Safe or planning advice. InvoiceAdept is from Tech Me Today Ltd, Companies House 15917255, ICO ZB944663. We store digital records of the invoices you raise. We do not file CIS300, PAYE, Self Assessment or VAT returns.

In short

Start by identifying who pays you, whether the job is a new wet or electric UFH install or repair / component swap on an existing system, whether screed or floor finish sits on the same contract, and whether a deposit is needed before ordering manifold kits, pipe coils or insulation boards.

Private householder, own dwelling UFH: no CIS. The householder is not a CIS contractor (CISR12030 / public CIS guide). If VAT-registered, ordinary domestic comfort UFH install is usually treated as 20% standard-rated unless your accountant confirms a qualifying Notice 708 / 708/6 route that actually applies to your supply - do not invent zero-rate for ordinary UFH. Show rooms / zones, wet vs electric, insulation, pipe or mat, manifold or connection, screed if you supply it, thermostats, commissioning, and snag. Never reverse-charge a householder.

UFH heating-system install for a CIS contractor: typically within CIS when a contractor pays you for installation of systems of heating in a building (CISR14090; FA04/S74(2)(c)). Soften: open the live manual page; do not invent exact list wording. Repair / maintenance of an existing heating system or replacing individual components is generally outside under CISR14090 - but mixed contracts under CISR14020 / CISR14030 can pull work in when it is part of wider construction / alteration. Screeding / finishing that forms part of a building specification may also engage CISR14240. Split labour from materials at direct cost (CISR15060 / CISR15090). Free-issue pipe or boards from the main contractor are not your materials line.

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

VAT: ordinary domestic comfort UFH is usually 20% if registered. Soften Notice 708 and Notice 708/6; do not invent 0% for ordinary UFH. Contrast with the heat pump sister only where GOV.UK energy-saving materials / heat-pump rules actually apply to that plant. 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 manifolds, pipe coils or specialised boards if your terms require one. Stage survey / design, insulation & pipe / mat, manifold & first fix, screed (if yours), second fix controls & commission, snag. Keep variations separate. Use the free 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. See pricing.

Who this underfloor heating invoice template is for

This template is for UK underfloor heating specialists, wet UFH plumbers and heating engineers, electric UFH installers, teams coordinating insulation / pipe / screed packages, flooring contractors who raise UFH-related stages, and main-contractor M&E packages that need clear UFH bills. It covers the paperwork pattern, not a price list and not a Building Control, MCS or Gas Safe certificate.

If your day job is mainly heat-pump plant, use the heat pump guide and come back here for UFH circuit bills. If boiler service dominates, use boiler service. If the finished floor is the product, use flooring.

How this differs from heat pump, boiler, flooring and deposit guides

Three UFH jobs, three invoices

Most "underfloor heating invoice template UK" pages treat every customer as a name and a total. On site they are not.

Wet vs electric underfloor heating line items

Name the system type on every invoice. Wet and electric are different products with different line items, different coordination with floor finishes, and different commissioning notes.

Manifold, pipe, insulation, screed, thermostat and zoning tables

Use separate lines so householders, QSs and CIS contractors can see what they paid for.

Manifold and primary connection (wet)

Pipe circuits (wet)

Insulation under UFH

Screed (when on your UFH contract)

When the finished floor is a separate product, bill finishes on the flooring pattern and keep UFH screed / pipe lines here.

Thermostats and zoning

What underfloor heating work belongs on the invoice

What a UK underfloor heating invoice must include

GOV.UK sets the floor for every business invoice. Your UFH template should start here, then add trade and tax extras.

Source: GOV.UK - invoices, what they must include. VAT particulars: VATREC5010. VAT registration threshold: £90,000 taxable turnover in a rolling 12 months (register for VAT). The older £85,000 figure is historical only - do not copy it onto a 2026 template as if it were current.

Copy-paste underfloor heating invoice fields

Delete lines that do not apply. Do not leave "N/A" on a domestic bill.

INVOICE

Invoice number: INV-2026-UFH-0001
Invoice date: [DD Month YYYY]
Supply / work date: [DD Month YYYY]
Due date: [DD Month YYYY]  (e.g. 14 days from invoice date)

From (supplier)
[Your full name / company name as registered]
Trading as: [if different]
[Address where legal documents can be delivered]
[Phone] · [Email]
VAT number: [only if VAT-registered]
UTR: [only if this invoice is under CIS]

Bill to (customer)
[Customer legal name]
[Customer address]
[Site / property address if different]
[PO / job / plot reference if contractor]

Description of work
Underfloor heating - [wet / electric] at [site address]
Rooms / zones: [list]
Manifold / connection: [location cue] OR Mats / cables: [type cue]
Insulation: [type / thickness cue or "by others"]
Screed: [yours - type/depth] OR [by others]
Controls: [thermostats / sensors / zoning]
Commissioning / snag: [notes]
Quote / drawing ref: [ ]

Amounts
Net labour: £[ ]
Net materials (pipe/manifold/boards/mats/controls/screed as yours): £[ ]
Net subtotal: £[ ]
VAT @ 20% (if registered and standard-rated): £[ ]
Gross total: £[ ]

CIS (contractor jobs only - heating-system install framing)
Gross amount subject to CIS: £[ ]   (usually labour; materials at direct cost treated per guidance)
CIS deduction @ 20% / 30%: £[ ]
Amount payable by contractor: £[ ]

Payment
Bank: [sort code] [account number] [account name]
Or pay by card via the link on this invoice
Payment terms: [14 days / 7 days / due on receipt]
Late payment: commercial interest may apply on B2B debts under the Late Payment of Commercial Debts (Interest) Act 1998
(Bank Rate 3.75% held 30 Jul 2026; statutory interest example 11.75% when the Act applies - confirm current Bank Rate)

Notes
Deposit / stage credits: [less INV-... £...]
Variation / extras: [none / see INV-...]

Sole trader versus limited company

InvoiceAdept stores the PDFs you raise. It does not file Self Assessment, CIS300 or VAT returns.

Labour versus materials: pipe, manifold, boards, screed and controls

On CIS contractor invoices, make the arithmetic obvious.

Soft materials guidance: CISR15060 / CISR15090. Do not invent an exemption that the manuals do not support.

CIS deep dive: CISR14090 heating systems, repair carve-out and mixed contracts

HMRC's CISR14090 frames FA04/S74(2)(c): installation of systems of heating in a building is within CIS when a contractor pays a subcontractor. Water-based UFH and electric UFH as heating systems in a building sit in that install framing - open the live manual; do not invent exact list wording.

CIS decision table (install vs repair vs householder vs mixed)

InvoiceAdept Pro+ helps you show CIS arithmetic on the PDF. It does not decide status and does not file CIS300.

VAT: ordinary UFH, Notice 708 caution, heat-pump contrast, reverse charge

Soften VAT Notice 708 and Notice 708/6. Energy-saving materials rules are not a free pass to zero-rate every underfloor heating invoice. The VAT registration threshold remains £90,000; £85,000 is outdated as a current threshold figure.

Deposits and staged payments for UFH packages

UFH jobs often span design, first fix, screed windows and second-fix commissioning. Use separate invoice numbers.

Never reuse the deposit number for the balance. Never silently inflate the final total without a variation line.

Sample invoice (wet UFH) - householder, not VAT-registered

Illustrative only - not a price list.

Template notes: invoice number INV-2026-UFH-0142; due 14 days; site address named; customer is the householder; no UTR, no CIS block; payment bank transfer or card link.

Sample invoice (electric UFH) - VAT-registered householder

Illustrative only - not a price list. Ordinary domestic comfort install assumed standard-rated 20%.

Template notes: show VAT number, net, rate, VAT in sterling, gross; supply date = commission day; householder job → no CIS, no reverse charge; floor finish by others noted in description.

Sample invoice (wet UFH) - CIS subcontractor to main contractor

Illustrative only. CIS registered at 20%. Not VAT-registered in this example. Heating-system install.

Template notes: put UTR on the invoice; split labour and materials; do not put CIS on a private householder; keep the CIS deduction statement the contractor issues; soften exact CIS-able materials treatment with your accountant using CISR15060 / CISR15090.

Householder versus contractor - CIS and VAT side by side

Free vs Pro vs Pro+ for UFH specialists

Create one now in the invoice builder. Soft CTAs: invoiceadept.com, pricing.

What the invoice is not

Late payment: Bank Rate 3.75% to statutory 11.75%

For business-to-business debts, the Late Payment of Commercial Debts (Interest) Act 1998 can give a statutory interest right. Bank Rate was 3.75% (held 30 Jul 2026; next MPC 17 Sep 2026). Statutory interest is Bank Rate + 8% → 11.75% when the Act applies. That is a legal right on qualifying commercial debts, not a slogan to print as a threat on every householder PDF.

Confirm the live Bank Rate before asserting a percentage on a formal claim.

Making Tax Digital: records, not filing

Keep digital copies of every UFH invoice you send. Making Tax Digital for Income Tax means digital records and quarterly updates when you are in scope - it does not mean InvoiceAdept files your tax return. We store invoices you raise. You (or your accountant) still file to HMRC. We do not file CIS300, PAYE, Self Assessment or VAT returns.

How InvoiceAdept helps underfloor heating specialists

Start at the invoice builder or invoiceadept.com.

Quote versus invoice versus retention on contractor UFH

If retention applies on a contractor package, name the retention percentage and release trigger in the contract, then invoice retention release separately when due.

Mistakes that bounce underfloor heating invoices

Wet packages, electric packages and mixed heat-source jobs

UFH plus screed or flooring packages and purchase orders

When one PO covers UFH and screed / finish:

Always put the PO / plot reference on every stage.

Working beside heat-pump, boiler and flooring trades

Payment terms, applications and cash flow for multi-zone UFH

Use Pro reminders if clients drift past the due date. Know Late Payment Act rights on B2B debts (Bank Rate 3.75% → statutory 11.75% when applicable).

Record-keeping for CIS, VAT and Self Assessment

Keep: quotes, drawings / room schedules, invoices, CIS deduction statements, materials invoices at direct cost, commission notes, and deposit / stage cross-references. Sole traders typically keep records for at least five years after the 31 January deadline for the relevant tax year; companies usually six years from the end of the financial year - confirm on current GOV.UK guidance. InvoiceAdept stores digital records of invoices you raise; it does not replace your full bookkeeping pack and does not file returns.

Pipe, manifold, boards and controls on the invoice

Do not invent materials lines for free-issue stock.

UFH on extensions, loft conversions, new-build plots and renovations

When UFH sits inside a wider alteration, mixed-contract CIS rules (CISR14020 / CISR14030) matter even if a lone thermostat swap would have been outside.

Replacement versus new-install wording on the description

Access, screed windows and waste on UFH packages

Zoning, smart controls and handover detail

Checklist before you hit send

FAQ

What should a UK underfloor heating invoice include?

Your identity and address, customer details, unique invoice number, dates, a clear wet-or-electric description with rooms / zones, amounts, payment terms, and VAT details if registered. Add UTR and CIS arithmetic when a CIS contractor pays you for within-scope work. See GOV.UK invoices.

Is underfloor heating installation within CIS?

When a CIS contractor pays a subcontractor for installation of systems of heating in a building, HMRC's CISR14090 (FA04/S74(2)(c)) frames that as within CIS. Wet and electric UFH as heating systems sit in that install framing - open the live manual; do not invent wording. Ask your accountant on borderline jobs.

Is repair of existing underfloor heating outside CIS?

Repair or maintenance of an existing heating system, replacing individual components, or mere extensions to a system are generally outside CIS under CISR14090. If the same work sits inside a wider construction / alteration contract, CISR14020 / CISR14030 mixed-contract rules can pull it in.

Do I deduct CIS when a householder pays for UFH?

No. A private householder paying for work on their own home is not a CIS contractor. Do not put CIS deductions on that invoice.

What VAT rate applies to ordinary domestic underfloor heating?

If you are VAT-registered, treat ordinary domestic comfort UFH as standard-rated 20% unless your accountant confirms a qualifying Notice 708 / 708/6 route that actually applies to your supply. Do not invent a zero-rate for ordinary UFH. Soften claims and check GOV.UK with your adviser. Contrast carefully with the heat pump sister where plant rules differ.

How do wet and electric UFH invoices differ?

Wet invoices emphasise manifold, pipe circuits, primary connection and often screed coordination. Electric invoices emphasise mats / cables, thermostats and floor sensors. Both need rooms / zones and commissioning cues. Do not use one vague "UFH" line for both.

Should screed sit on the UFH invoice?

Only if screed is your supply / labour. If screed is by others, say so. Screeding / flooring finishes that form part of a building specification may also engage CISR14240 - soften and ask your accountant. Finished floors may need the flooring pattern.

How should I invoice deposits and stages for UFH?

Raise a deposit with its own number before ordering materials, then stage invoices at insulation / pipe, manifold / test, screed (if yours), and commission. Credit prior invoice numbers on later bills. Use the deposit invoice template.

What is the VAT registration threshold in 2026?

£90,000 of taxable turnover in a rolling 12 months. £85,000 is an outdated threshold figure - do not print it as current. See VAT registration thresholds.

Does InvoiceAdept file CIS300 or VAT returns?

No. InvoiceAdept stores digital records of invoices you raise. It does not file CIS300, PAYE, Self Assessment or VAT returns. You or your accountant file.

What late payment interest rate should I know in September 2026?

Bank Rate 3.75% (held 30 Jul 2026; next MPC 17 Sep 2026). Where the Late Payment of Commercial Debts (Interest) Act 1998 applies to a B2B debt, statutory interest is Bank Rate + 8% → 11.75%. Confirm the live Bank Rate before formal claims. Consumer / householder positions differ.

Can I reverse-charge VAT on a householder UFH job?

No. Never reverse-charge a private householder. Domestic reverse charge is a contractor-to-contractor rule when both parties are VAT-registered and conditions are met - see domestic reverse charge.

Is supply-only UFH material within CIS?

Manufacture / delivery of materials alone is generally outside CIS under CISR14220 framing. If the same contract also includes install labour, use mixed-contract analysis. Soften; no invented exemptions.

How do I describe UFH next to a heat-pump install?

Bill heat-pump plant on the heat pump pattern and UFH distribution / manifolds on this page (or clear separate sections). Do not assume UFH pipe automatically inherits heat-pump VAT treatment.

Can I create a free underfloor heating invoice PDF?

Yes. Use InvoiceAdept's invoice builder: Free is five invoices a month, Pro is £7.99, Pro+ is £12.99 with CIS features. Soft CTA: invoiceadept.com.

Where are the GOV.UK sources for this guide?

CISR14090, CISR14020, CISR14030, CISR14240, CISR14220, CISR15060, VAT registration thresholds, VAT Notice 708 (caution), Notice 708/6 (caution), and Late Payment of Commercial Debts (Interest) Act 1998 refs via GOV.UK late payment guidance.

Related guides

• Heat pump invoice template UK

• Boiler service invoice template

• Flooring invoice template UK

• Deposit invoice template UK

• Free invoice generator UK

• How to invoice a client as a UK tradesperson

• Domestic reverse charge invoice UK

• Late payment rights for UK tradespeople

• CIS invoice template UK

• Pricing

About this guide

Written by InvoiceAdept Editorial for Tech Me Today Ltd, Companies House 15917255, ICO ZB944663. General information for UK trades - not tax, legal, Building Regulations, MCS or Gas Safe advice. Figures are illustrative only. Last reviewed 11 September 2026. Soft CTAs: invoiceadept.com, invoice builder, pricing. InvoiceAdept does not file CIS300, PAYE, Self Assessment or VAT returns.