Plumber invoice template: call-outs, labour, parts and VAT
A plumber's invoice usually has more small lines than other trades: a call-out, an hourly labour charge, and a handful of parts. Here is how to lay them out so a homeowner understands the bill, and what changes when you work for a contractor under CIS.
On this page
Two very different kinds of plumbing invoice
The first is a homeowner or landlord job: a leak, a boiler service, a new radiator. These are quick, often paid on the day, and every line is read by someone who is not in the trade. The second is subcontract work for a builder or main contractor: first-fix pipework on a refurbishment, a week fitting a bathroom. Those look like any other weekly labour invoice and fall under CIS.
The figures in this page are illustrations for the arithmetic, not typical charges.
Homeowner job: a worked example
Dan replaces two leaking radiator valves for a homeowner. He is not VAT registered.
| Line | Qty | Rate | Amount |
|---|---|---|---|
| Call-out and assessment | 1 | £45.00 | £45.00 |
| Labour: drain down, replace 2 thermostatic radiator valves, refill and balance | 2.5 hours | £55.00 | £137.50 |
| Thermostatic radiator valves | 2 | £14.80 | £29.60 |
| PTFE, olives and inhibitor | 1 | £6.40 | £6.40 |
| Total due | £218.50 |
If Dan were VAT registered and the work was standard-rated, he would add 20% VAT of £43.70 and the total would be £262.20, with his VAT number on the invoice. Use the VAT calculator to check the sums. Whether a particular job is standard rated, reduced rated or zero rated depends on the work, so check GOV.UK or ask HMRC if you are unsure.
Describing the call-out
Say what the call-out charge covers, for example travel and the first half hour, and whether it comes off the bill if the customer goes ahead. Customers dispute vague fees more than high ones. If your minimum charge is a set time, say so before you start and write it the same way on the invoice.
Parts and materials
List parts on their own lines with a quantity and price, or add one "materials" line if you agree that with the customer. Keep supplier receipts. If you are charging a mark-up on parts, that is normal, and the markup and margin calculator shows what margin it produces. Do not add a mark-up to a CIS contractor's invoice unless it has been agreed.
Gas work and certificates
Gas work in Great Britain must be done by a Gas Safe registered engineer. If you do gas work, make the invoice description specific (for example "annual boiler service and safety check") and keep a note of the certificate or record number you issued. This helps you find the paperwork if a customer or landlord asks later. Certificates are separate documents and not part of the invoice.
Subcontract plumbing and CIS
Installing heating, water supply, drainage and sanitation systems in a building is construction work, which GOV.UK lists under the CIS and the VAT reverse charge. For a contractor, show labour and materials separately: CIS is taken from the labour only, not from VAT or materials you paid for.
| Step (labour 4 days at £210.00, parts £86.30) | Amount |
|---|---|
| Labour: 4 × £210.00 | £840.00 |
| Materials bought by you, at cost | £86.30 |
| Invoice total | £926.30 |
| CIS deduction at 20% of labour (£840.00) | £168.00 |
| Paid to you | £758.30 |
Domestic work for a homeowner is not subject to CIS, because the homeowner is not a contractor. See the labour-only subcontractor invoice guide and the free CIS invoice template.
Getting paid
For small jobs, write "Payment due on completion" or a clear date. Add your bank details, and state any deposit already paid. For larger work, agree stage payments first. See deposits and stage payments.
Plumber invoice checklist
- Your name, trading name and address, with a unique invoice number.
- VAT number and tax point if you are VAT registered.
- The customer's name and address, and the address of the job if different.
- The date of the work and the invoice date.
- Call-out, labour (hours and rate) and each part, on separate lines.
- Any deposit paid and the balance due.
- For contractor work: CIS summary.
- Payment terms and bank details.
More trade invoice guides
Other trades invoice differently. See the guides for bricklayer, labourer, joiner and carpenter, 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.
Frequently asked questions
What should a plumber's invoice include?
Your details, a unique number, the customer's details, the date of the work, and clear lines for call-out, labour and parts. Add VAT details if you are registered.
Do plumbers pay CIS?
If you work as a subcontractor for a contractor on construction work, yes. A contractor deducts CIS from the labour. Domestic work for a homeowner is not under CIS.
Should the call-out fee be separate?
Yes. Show it on its own line and say what it covers, so the customer can see how the total was reached.
Do I need Gas Safe for the invoice?
Gas work must be done by a Gas Safe registered engineer. Keep certificate details with your records, separate from the invoice.
Sources
- Domestic gas safety – HSE
- Invoices: what they must include – GOV.UK
- VAT domestic reverse charge for building and construction services – GOV.UK
- CIS: who is covered – 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.