CIS invoice template for subcontractors (UK)

Make a Construction Industry Scheme invoice in minutes. Mark each line as labour or materials, choose your CIS rate and the deduction and amount due are worked out for you.

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Your businessBusiness or trading name *Business address

PhoneEmail

Logo (optional)

Upload logo

PNG or JPG. It stays on your device.

How to pay youBank details or other payment instructions. Shown on the document.Remember my business details on this device (saved only in this browser)

ClientClient name *Client addressClient emailJob address (if different)

Invoice details

Invoice number *Invoice date *

Payment termsDue date

Date work was doneHMRC calls this the supply date. It must appear on an invoice.

Items

Total:

Quick add (prices are examples, edit them to match yours):

VATAdd VAT (I'm VAT-registered)

Only add VAT if you're VAT-registered. Registration is compulsory once your taxable turnover goes over £90,000 in a rolling 12 months. The standard rate is 20%. Check rates on GOV.UK.

CIS and reverse chargeShow the CIS deduction (I am a subcontractor)Apply the domestic reverse charge for VAT

Use the domestic reverse charge only if you and your customer are both VAT-registered, the payment is reported under CIS, and the customer has not told you in writing that they are an end user or intermediary. Reverse charge on GOV.UK.

Terms and notesPayment termsNotes (optional)

Next step (copies the client and items across):

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Not tax advice. This template shows CIS and reverse charge figures to help your customer. Your contractor works out the actual CIS deduction after checking your status with HMRC. If you are not sure whether the reverse charge applies, check the GOV.UK guidance or ask an accountant.

How a CIS invoice works

Under the Construction Industry Scheme, a contractor takes a deduction from what they pay a subcontractor and passes it to HMRC as an advance payment towards the subcontractor's tax and National Insurance. GOV.UK sets the rates:

20% if you're registered for CIS
30% if you're not registered
0% if you have gross payment status

The deduction is not taken from the whole invoice. GOV.UK says the contractor starts with the gross amount and takes away VAT, materials the subcontractor paid for, plant hire, consumable stores, fuel used (except for travelling) and the cost of manufacturing or prefabricating materials. The CIS percentage is applied to what's left, which is usually your labour.

That's why this template has a Type column. Mark materials, plant hire and fuel as "Materials (no CIS)" and everything else as labour. The invoice then shows the subtotal, any VAT, the CIS deduction and the amount the contractor should pay you.

What to include

Your name or business name and your UTR, so the contractor can verify you with HMRC.
The contractor's name and address, and the site or job address.
Dates of work, an invoice number and a clear description of each item.
VAT if you're VAT-registered. If the domestic reverse charge applies, tick it and the VAT is shown but not added to the total. See the reverse charge invoice.

After you're paid

Contractors who make deductions must give you a payment and deduction statement within 14 days of the end of each tax month. Keep these statements. The deductions count towards your tax and National Insurance bill when you do your Self Assessment.

The contractor works out the final deduction after verifying you with HMRC, so treat the figure on your invoice as a guide.

Frequently asked questions

Is CIS taken off materials?

No. GOV.UK says materials the subcontractor paid for directly, plant hire, consumables and fuel (except for travel) are taken away before the deduction is worked out. Mark those lines as materials.

Is CIS worked out before or after VAT?

VAT is excluded, so the deduction is worked out on the amount before VAT.

What does CIS cover?

Most construction work on buildings and structures, including building work, alterations, repairs, decorating, and installing heating, lighting, power, water and ventilation systems. Some jobs, such as architecture, surveying and carpet fitting, are not covered.

Do I need to register for CIS?

You don't have to, but if you're not registered the contractor deducts 30% instead of 20%.

Guides

Invoice templates for construction trades

For jobs that aren't under CIS, such as work for homeowners, use the standard invoice for your trade.