Invoicing for painters and decorators: pricing that clients understand, CIS when it applies

Decorating invoices win or lose on clarity: clients understand "Master bedroom — walls, ceiling, woodwork: £X" far better than a lump sum, and itemised rooms cut disputes to almost nothing. The regulatory surprise for many decorators is that painting and decorating buildings IS a construction operation — so subcontracting to a builder puts you inside CIS, even though most domestic work never touches it.

Example invoice line items for painters & decorators

Does CIS apply? Only when subcontracting to a contractor

Painting and decorating of buildings counts as a construction operation, so working for a builder or main contractor brings CIS in: Under CIS, contractors deduct 20% from registered subcontractors and 30% from unregistered subcontractors; gross payment status removes advance deductions. Direct-to-homeowner and most landlord work stays outside the scheme. Decorators who do both should keep contractor jobs on clearly separate invoices.

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. Labour-heavy decorating sits under the threshold longer than supply-heavy trades — but a year of new-build subcontract work can change that quickly.

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

How painters & decorators typically structure payment

Domestic: payment on completion per property, with a deposit only for large exterior jobs needing access equipment. Landlords/agents with multiple properties: invoice per property, not per month, so each job closes cleanly — and offer a standing rate card for repeat business.

Three invoicing mistakes to avoid

1. Lump-sum quotes that hide preparation — the client compares you against a cheaper quote that skipped prep
2. Not listing paint spec/brand, so "you used cheap paint" disputes can't be answered from the invoice
3. Rolling multiple landlord properties into one invoice, making individual job records useless at year-end

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.