Painter & decorator invoice template
Decorating is priced a dozen different ways — per room, per square metre, per day, or one figure for the lot — and most disputes come from an invoice that does not say which one was used. This template makes the basis explicit, keeps preparation visible, and handles the paint-supplied-by-the-customer case that quietly changes your CIS position.
Saved on this device only — nothing is uploaded.
Invoice details
Your business
Adds your VAT number below, plus VAT columns and a VAT section.
Stored on your device only and embedded in the PDF. PNG or JPG, under 1MB.
Bill to (your client)
VAT
CIS (construction)
Domestic reverse charge
Appearance
Items
Discount, deposit & payment
Receiving a deposit can create a VAT tax point. Check HMRC guidance if unsure.
Your business name
Invoice
INV-0001
Bill to
Client name
- Invoice date
- 01/10/2026
| Description | Qty | Unit | VAT | Net |
|---|---|---|---|---|
| — | 1 | £0.00 | 20% | £0.00 |
- Net total
- £0.00
- VAT 20%
- £0.00
- Total VAT
- £0.00
- Total
- £0.00
Say which basis you priced on
Per room is the most common for domestic work and the most commonly misunderstood: a customer hearing "£350 for the living room" pictures everything in it. Spell the room out — "Living room: walls, ceiling, woodwork — two coats emulsion, one coat eggshell — £350". Number of coats belongs on the invoice, because "it needed three" is not a conversation to have afterwards.
Commercial work is more often per square metre or per day, and day-rate work should state the days. Whichever you use, a job priced as a whole should still be broken into rooms or areas on the invoice so a customer who queries one part isn't disputing the entire bill. If the price was agreed in advance, send a quote and convert it — the invoice then matches the quote line for line.
Preparation is the work customers cannot see
Filling, sanding, stripping paper, stabilising a chalky ceiling, cutting out and making good — that's where the hours actually go, and it's invisible once the topcoat is on. Give it its own line. "Preparation — strip two walls, fill and sand, stabilising primer: 1.5 days" costs nothing to write and heads off the reaction that the job was "only painting".
Unforeseen prep is the classic variation in decorating: the wall behind the paper was never going to be assessable until you took it off. Agree a rate for it at quote stage, then invoice it as a described extra rather than absorbing it. If you gave a figure you couldn't fully commit to, an estimate rather than a quote was the right document.
When the customer supplies the paint
Plenty of clients buy their own materials, particularly landlords and agents with a trade account. Fine — but understand what it does to your invoice. With no materials on it, your bill is 100% labour, so on a CIS job the deduction applies to every penny of it rather than just the labour share. A £2,000 invoice with £600 of paint in it and a £2,000 invoice with none are not the same invoice.
Price accordingly, and say on the document that materials were client-supplied so there's no ambiguity later about what the figure covers. Where you're supplying paint, list it separately with the product and finish — it's also a useful record when the customer wants a matching tin in two years.
Decorating is explicitly inside CIS
There's no grey area here: HMRC lists decorating among the work CIS covers, and painting or decorating the internal or external surfaces of a building is within the VAT domestic reverse charge too. So subcontracting to a main contractor, a developer or a housing association's contractor means the 20% / 30% / 0% deduction applies to your labour, and — if you're both VAT registered — the VAT is shown but not charged, for the customer to account for.
Redecorating a hallway for the householder who lives there is none of those things: no contractor, so no deduction and no reverse charge. Use the CIS invoice generator for site work and the standard invoice on this page for domestic jobs. Under £90,000 and not VAT registered, you bill your price with no VAT either way.
A typical painter & decorator invoice
Example line items you might add:
- Living room — walls, ceiling & woodwork, 2 coats — £350
- Preparation — strip, fill, sand & stabilise, 1.5 days @ £180
- Materials — emulsion, eggshell, sundries (client-supplied: none)
- Wallpaper hanging — 1 feature wall, fixed £140
Frequently asked questions
Should decorators invoice per room or per day?
Either, as long as the invoice says which. Per room suits domestic work and needs the surfaces and number of coats spelled out; per day suits commercial and open-ended jobs and should state the days worked.
Should preparation be a separate line?
It is worth it. Filling, sanding, stripping and making good absorb most of the hours and none of it is visible once the topcoat is on, so an unnamed prep charge reads to the customer as padding.
What changes if the customer buys the paint?
Your invoice becomes pure labour. On a CIS job that means the deduction applies to the whole invoice rather than just the labour portion, because there are no materials to exclude. Price with that in mind and note on the invoice that materials were client-supplied.
Does a painter and decorator need CIS?
When a contractor is paying you, yes — HMRC lists decorating as work CIS covers, so the deduction applies to your labour at 20%, 30% or 0%. Work billed directly to a householder is a standard invoice with no deduction.
Is decorating within the VAT reverse charge?
Painting or decorating the internal or external surfaces of a building is within the domestic reverse charge, so it applies on VAT-registered business-to-business work reported under CIS — unless the customer has confirmed in writing that they are an end user.