Invoicing for carpenters and joiners: site work, workshop work, and the CIS line between them

Carpentry invoicing has a split personality: first-fix and second-fix work on site is a construction operation (CIS applies when you subcontract), while making furniture or joinery items in your workshop generally is not. Many carpenters do both in the same month — so the invoicing habit that matters most is separating site labour from workshop manufacture, job by job.

Example invoice line items for carpenters & joiners

Does CIS apply? Site carpentry yes; pure workshop manufacture usually no

Site carpentry (first/second fix) for a contractor sits inside CIS — Under CIS, contractors deduct 20% from registered subcontractors and 30% from unregistered subcontractors; gross payment status removes advance deductions. Pure workshop manufacture supplied without installation is normally outside the scheme, but the moment you also fit the piece on site, the fitting element is a construction operation. Invoicing manufacture and fitting as separate lines keeps the deduction correct.

Source: gov.uk/what-you-must-do-as-a-cis-subcontractor · last verified 2026-08-19

VAT: when it starts to matter

You must register for VAT if your total taxable turnover for the last 12 months goes over £90,000. Joiners supplying expensive hardwood and ironmongery through their invoices reach the threshold on turnover that contains thin margin — watch it before a big supply-and-fit contract, not after.

Source: gov.uk/vat-registration/when-to-register · last verified 2026-08-19

How carpenters & joiners typically structure payment

Workshop pieces: 50% on order (covers timber), 50% on fitting. Site day-rate work: weekly invoicing, strictly numbered, so CIS statements reconcile. Mixed jobs: one quote, but separate invoices for manufacture and site phases.

Three invoicing mistakes to avoid

1. Invoicing a made-and-fitted wardrobe as one line — muddles the CIS treatment of the fitting element
2. Undocumented timber price rises between quote and invoice — re-quote materials if fitting is months after ordering
3. Day-rate invoices without dates worked listed, which contractors bounce back for CIS records

What every invoice must include

A UK invoice must include a unique identifying number, your business name and address, the customer's name and address, a clear description of what you're charging for, the supply/invoice dates and amounts — plus VAT details if you're VAT-registered.

Source: gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include · last verified 2026-08-19

Common questions

This page explains common UK invoicing practice for this trade. It is general information, not tax, accounting or legal advice — confirm your own position with HMRC guidance or an accountant.