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CIS invoice template for subcontractors (UK)

A free CIS invoice template for UK subcontractors and builders. Mark each line as labour, materials or plant hire, pick the CIS rate (20%, 30% or gross payment status) and it shows the deduction and the amount payable, with reverse charge wording if you need it. Print it, save it as a PDF or copy it.

Everything stays in your browser; nothing is sent or stored. To save a PDF, choose Print and then "Save as PDF".

What a CIS invoice should show

A CIS invoice is a normal invoice with the Construction Industry Scheme deduction set out clearly. GOV.UK says every invoice must include a unique number, your business name, address and contact details, the customer's name and address, a clear description, the supply date, the invoice date, the amounts, any VAT and the total owed. Sole traders also add their own name and, if they trade under a business name, an address where legal documents can be delivered (GOV.UK).

For CIS, two more things help. First, show labour and materials on separate lines, because the contractor does not take the deduction from VAT, materials you paid for directly, consumable stores, plant hired for the job, or manufacturing and prefabricating materials. The contractor may ask for receipts for materials, and if you have none they will estimate the cost (GOV.UK). Second, GOV.UK tells subcontractors to give each contractor their Unique Taxpayer Reference (UTR) and their legal business or trading name so the contractor can verify them, so it is sensible to show both on the invoice.

Which CIS rate goes on the invoice

The contractor decides the rate when they verify you with HMRC. It is 20% if you are registered for CIS and they can verify you, 30% if you are not registered or they cannot verify you, and nothing at all if you have gross payment status (GOV.UK). To get gross payment status a sole trader needs turnover of at least £30,000 over the last 12 months, ignoring VAT and materials, plus a record of paying tax on time and a business bank account (GOV.UK). If you are unsure which rate the contractor will use, put the rate they told you, and check their figure with the CIS deduction calculator.

Worked example: a CIS invoice with labour and materials

Made-up figures, the same as the template above. An electrician invoices a builder for £2,000 of labour and £260 of cable and back boxes they bought for the job.

The deduction is worked out on the labour only. VAT is never part of the CIS calculation.

VAT and the reverse charge on a CIS invoice

If you are not VAT registered, leave VAT off. If you are VAT registered and you invoice a VAT and CIS registered contractor for construction work, the domestic reverse charge usually applies: the invoice shows the VAT that is due but does not add it to the amount charged, and it must say the reverse charge applies. HMRC gives "Customer to pay the VAT to HMRC" and "S55A VATA 94 applies" as wording that meets the legal requirement (HMRC). Answer six questions in the VAT reverse charge checker if you are not sure, then choose the reverse charge option in the template.

After you are paid: statements and your tax return

Each month the contractor must give you a payment and deduction statement showing what they paid you and what they deducted, within 14 days of the end of each tax month. Keep every statement, because HMRC may ask for evidence of your deductions (GOV.UK). As a sole trader, you record your total pay before deductions as income on your Self Assessment return and the deductions as CIS deductions; HMRC takes them off your bill and pays back anything over (GOV.UK). See CIS tax refunds explained and the self-employed tax calculator.

Not working under CIS, or invoicing a homeowner? Use the general invoice template for sole traders and trades. For the background, read CIS explained for subcontractors and how CIS tax is calculated. Sending a lot of invoices? Compare invoicing apps for builders.

Based on GOV.UK and HMRC guidance, checked 20 October 2026. A guide, not tax advice.

Questions

What is a CIS invoice?

An invoice from a subcontractor to a contractor under the Construction Industry Scheme. It has everything a normal invoice needs, plus labour and materials on separate lines and the CIS deduction taken off the labour, so the contractor and you agree on the amount payable.

Is CIS deducted from materials?

No. Contractors do not take CIS deductions from VAT, materials you paid for directly, consumable stores, plant hired for the job, or manufacturing and prefabricating materials. They may ask for receipts for materials, and if you have none they will estimate the cost.

What CIS rate should I put on my invoice?

20% if you are registered for CIS and the contractor can verify you, 30% if you are not registered or they cannot verify you, and 0% if you have gross payment status. The contractor sets the rate after checking with HMRC.

Do I charge VAT on a CIS invoice?

Only if you are VAT registered. If you are, and you invoice a VAT and CIS registered contractor for construction work, the domestic reverse charge usually applies: show the VAT due, do not add it to the total, and add wording such as "Customer to pay the VAT to HMRC".

Do I need my UTR on a CIS invoice?

GOV.UK does not list the UTR as a required invoice detail, but it tells subcontractors to give contractors their UTR and legal business or trading name so they can be verified, so adding it to the invoice saves a phone call.

Is there a CIS invoice template in Word or Excel?

This template prints, saves as a PDF or copies into Word or an email. If you want an editable Word invoice to reuse, the Trades Pack includes an invoice template in Word.

Is my information stored?

No. Everything stays in your browser.