How to invoice as an electrician
Electricians invoice in very different situations: a consumer unit change for a homeowner, a week's labour for a main contractor, a call-out for a letting agent. The basics are the same, but CIS, VAT and how you show materials change with the customer.
On this page
Three types of customer, three kinds of invoice
| Customer | CIS? | VAT (if you're registered) | Typical invoice |
|---|---|---|---|
| Homeowner (domestic) | No | Normal VAT | Job price, or labour plus materials |
| Main contractor or builder | Usually yes | Usually reverse charge | Weekly days/hours, or price work |
| Landlord, letting agent or business (not in construction) | Usually no* | Normal VAT | Job or call-out, plus materials |
*Some businesses become "deemed contractors" under CIS if they spend a lot on construction. If a commercial client asks for your UTR to verify you, CIS may apply.
What every invoice needs
- "Invoice", a unique number, and the date
- Your name or trading name, address and contact details
- The customer's name and address, and the job address if different
- A clear description of the work and the dates
- The amounts, total, payment terms and how to pay
- Your VAT number and VAT details, if registered
See the full sole trader requirements.
Domestic jobs
Describe the work in plain English: "Replace consumer unit with 10-way RCBO board, test and certify". Homeowners compare the invoice with your quote, so use the same wording and price. If you charge materials separately, list the main items (the board, cable runs, accessories) rather than a single "materials" figure. It builds trust and avoids questions.
Mention the certification on the invoice, for example "Electrical Installation Certificate and building regulations notification included". If notification goes through a competent person scheme, the homeowner will want to know it's done. Keep a copy of the certificates with the invoice.
Working for a contractor
On site for a main contractor, you're usually invoicing days or hours (or a price per plot or per point) under CIS:
- Show the site and plot or area, and the week.
- List each day's hours, plus overtime and weekends at the agreed rates.
- Show materials you bought separately. GOV.UK says contractors don't deduct CIS from materials you paid for directly (they may ask for receipts), so a clear split avoids paying 20% on your cable and fittings.
- Include your UTR so they can verify you.
Example week
| Item | Qty | Rate | Amount |
|---|---|---|---|
| Labour, Mon–Fri, Plot 14–16 first fix (8h days) | 5 days | £220.00 | £1,100.00 |
| Saturday overtime ×1.5 | 4 h | £41.25 | £165.00 |
| Materials: back boxes, clips, sundries (receipts attached) | 1 | £86.40 | £86.40 |
| Total | £1,351.40 | ||
At 20%, the CIS deduction is on the £1,265 of labour only, which comes to £253. The contractor pays £1,098.40. The hourly rate is £220 ÷ 8 = £27.50, and ×1.5 gives £41.25.
VAT for electricians
If you're VAT registered and doing CIS work for another VAT-registered contractor, the domestic reverse charge usually applies: you show the VAT on the invoice but don't charge it, and you state that the reverse charge applies. For homeowners and end users, normal VAT applies. Certain energy-saving installations have had special VAT rates, so check HMRC's current guidance before applying a reduced rate.
Landlord work and EICRs
Private landlords in England have to get electrical installations inspected and tested at least every five years under the electrical safety regulations. For an EICR, invoice the landlord or their agent, quoting the property address, the date of the inspection and the report reference, and keep the report with the invoice. Any remedial work is usually best invoiced separately.
Tips
- Take a deposit for big domestic jobs where you're buying expensive materials.
- Agree call-out charges and minimum charges in advance.
- Photograph the finished work before boxing in, in case of disputes.
- Invoice the day you finish. Late invoices get paid late.
Worked example: a domestic consumer unit change
Priya changes a consumer unit for a homeowner. She is VAT registered. The figures are illustrations, not typical prices.
| Line | Amount |
|---|---|
| 10-way consumer unit with RCBOs | £312.00 |
| Cable, earthing and accessories | £48.50 |
| Labour: 1 day (8 hours) | £260.00 |
| Testing, Electrical Installation Certificate and notification | included |
| Net total | £620.50 |
| VAT at 20% | £124.10 |
| Total due | £744.60 |
Check VAT sums with the VAT calculator. If Priya were not VAT registered, the total would be £620.50 and her invoice would carry no VAT number.
Certificates and what they are called
Name the document you issued: an Electrical Installation Certificate for new circuits and consumer unit changes, a Minor Electrical Installation Works Certificate for small additions, or an Electrical Installation Condition Report (EICR) for an inspection. Put the certificate number or date on the invoice. It saves a phone call when a landlord, buyer or insurer asks for it.
Deposits and materials
For jobs with expensive kit, such as a consumer unit or an EV charger, a deposit towards materials is reasonable if agreed in the quote. Show it as a deduction on the final invoice. See deposits and stage payments. For regular site work, the labour-only subcontractor guide and free CIS invoice template show the layout. More trades: plumber, joiner and plasterer.
Frequently asked questions
Do electricians pay CIS?
On work for contractors in construction, usually yes. On domestic work for homeowners, no.
Should I list materials separately?
Yes. It's clearer for the customer, and under CIS the contractor doesn't deduct from materials you paid for directly.
Do I charge VAT to a homeowner?
Only if you're VAT registered. The reverse charge doesn't apply to end users like homeowners.
Should certificates be mentioned on the invoice?
It's good practice to reference them, and keep copies with your records.
What certificate should an electrician mention on an invoice?
Name the document you issued, such as an Electrical Installation Certificate, a Minor Works Certificate or an EICR, with its number or date.
Can an electrician ask for a deposit?
Yes, if agreed in the quote, especially for expensive materials. Show it as a deduction on the final invoice.
Sources
- Construction Industry Scheme – GOV.UK
- VAT domestic reverse charge for building and construction services – GOV.UK
- Invoicing and taking payment from customers – GOV.UK
- Electrical safety standards in the private rented sector – GOV.UK
This guide is general information, not legal, tax or financial advice. Rules and rates change, so check the linked GOV.UK pages for the current position.