Joiner and carpenter invoice template: first fix, second fix and day work

First fix and second fix, in plain words

First fix is the structural carpentry that gets covered up: stud walls, floor joists, roof timbers, door linings and noggins for later fixings. Second fix is the visible finish after plastering: hanging doors, fitting skirting and architrave, stairs parts, shelving and ironmongery. They are often priced and invoiced separately because the work happens weeks apart, with other trades in between.

State which stage each line is. "First fix, plots 3 to 5" and "Second fix, plot 3" tell the contractor exactly what to check and avoid duplicate claims.

The prices on this page are illustrations for the arithmetic, not market rates.

Worked example: a second fix invoice

Aisha is a self-employed joiner on a four-house development. She is paid per door, per metre of skirting and a day rate for odd jobs.

The labour in this invoice is £680.00 + £279.00 + £200.00 = £1,159.00.

CIS on the joiner's invoice

Carpentry and joinery on a building is construction work. For a contractor, GOV.UK says to start from the invoice total, take away VAT and anything you paid for materials, and apply 20%, 30% or 0% to what is left depending on your CIS status.

If the contractor supplies all the timber, doors and ironmongery, your invoice is all labour and the deduction applies to the whole total. Keep this distinction clear in writing. See what counts as materials under CIS.

Per item or by the day?

• Per item suits repeat work where each unit is the same: doors, windows, kitchens or metres of boarding. It rewards speed but needs clear counts.
• By the day suits repairs, alterations and awkward old houses. Use the day rate calculator to compare a day rate with an hourly rate.

Whichever you choose, agree the unit, the rate and what is included (for example, who supplies door furniture) before the job starts.

Homeowner and small domestic jobs

For a homeowner, CIS does not apply and you would normally quote a fixed price for the job. Keep the invoice matched to the quote: "Supply and fit oak staircase handrail and spindles: £1,350.00". If extra work was agreed, add it as a separate line with the date it was agreed. If there was a deposit, show it as a deduction. See deposits and stage payments.

VAT

If you are not VAT registered, you add no VAT. If you are, work for a VAT-registered contractor that falls under CIS is generally covered by the domestic reverse charge, so the contractor accounts for the VAT. See the reverse charge guide.

Joiner invoice checklist

• Your name, address, unique invoice number and dates.
• The contractor or customer, site and plot.
• Stage on each line: first fix, second fix or day work.
• Quantity, unit and rate for item prices.
• Day work with date, instruction and hours or days.
• Materials you bought, with receipts, on separate lines.
• CIS summary and amount payable.
• Bank details and terms.

Download the free CIS invoice template if you want a ready-made layout.

More trade invoice guides

Other trades invoice differently. See the guides for bricklayer, labourer, plumber, painter and decorator, groundworker, electrician and plasterer, or browse all trade invoicing guides. For the rules that apply to every trade, read the invoice requirements for sole traders, and use the day rate calculator to turn a day rate into an hourly rate.