Roofer invoice template: price work, day work, materials and CIS

How roofers are usually paid

Roofing work tends to be paid in one of three ways. Price work is a rate per square metre (or per "square") for stripping and re-covering a slope. Day work covers repairs, leadwork, storm damage and anything that does not fit a measured rate. And on some jobs a day rate for a week is simply agreed with the contractor. A single invoice often combines all three.

Every figure on this page is an illustration so the sums are clear, not a market rate. The rate you agree depends on the covering, the pitch, the access and the state of the existing roof.

The invoice layout

Give each job its own line and say what it covers. For price work, show the area and the rate so the contractor can check the measurement. Put materials and hired equipment on their own lines at cost.

CIS on a roofing invoice

Roofing is construction work, so a contractor will normally make a CIS deduction. GOV.UK tells contractors to start with the invoice total and take away what you paid for yourself: VAT, materials (only if you paid for them directly), consumable stores, fuel (other than for travelling), plant hired for the job and the cost of manufacturing or prefabricating materials. They then apply 20% if you're registered, 30% if you're not or can't be verified, or 0% with gross payment status.

In the example, labour is £1,596.00 + £190.00 = £1,786.00. The £96.00 tower hire and £1,128.40 of materials are things you paid for, so they are left out of the deduction base.

At the 30% rate the deduction would be £535.80 and you would be paid £2,474.60, so check you have been verified correctly. Try your own figures in the CIS calculator. The contractor can ask for receipts, and if you can't show any, GOV.UK says they will estimate the cost of the materials, so keep every receipt and hire invoice.

VAT on roofing work

If you're not VAT registered, leave VAT off entirely. If you are, most roofing work is charged at the standard rate. There is one notable exception. HMRC's notice on energy-saving materials says installation of specified energy-saving materials in residential accommodation, including insulation for roofs and lofts and solar panels, is zero-rated from 1 May 2023 to 31 March 2027, and reverts to the reduced rate of 5% from 1 April 2027. Check that notice for what qualifies before you apply it.

When you're VAT registered and invoice a VAT-registered CIS contractor for standard or reduced rated construction services, the domestic reverse charge usually applies, unless your customer has confirmed in writing that they are an end user or intermediary supplier. You then show the VAT rate and a reverse charge note, but don't add VAT to the total. In the example, VAT at 20% would be £602.08, and the contractor would account for it to HMRC rather than paying it to you.

Roofing for a homeowner

A private homeowner is not a CIS contractor, so there is usually no CIS deduction and no reverse charge. Agree the price in writing first, invoice against the quote, and show any deposit as a deduction. See deposits and stage payments. You can draft a quote with the free quote generator.

Roofer invoice checklist

• Your name, address and UTR if the contractor asks for it, and a unique invoice number.
• Contractor's name and address, the site address and the plot or roof slope.
• Price work lines with area, unit and rate.
• Day work lines with date, who instructed it and hours.
• Materials and hired equipment on separate lines at cost, with receipts.
• CIS summary: total, materials, labour, deduction and amount payable.
• Dates, bank details and payment terms.

The free CIS invoice template already has this layout.

More trade invoice guides

See the guides for bricklayer, labourer, plumber, joiner and carpenter, painter and decorator, groundworker, electrician and plasterer, or browse all trade invoicing guides.