Invoicing for roofers: stage payments, CIS and weather-proof cash flow

Roofing invoices differ from most trades in two ways: jobs are big enough that staged invoicing (deposit, mid-job, completion) is normal rather than optional, and almost all subcontract roofing work sits squarely inside the Construction Industry Scheme — so your invoice needs to show labour separately from materials, because CIS deductions apply to the labour element only.

Example invoice line items for roofers

Does CIS apply? Almost always for subcontract work

Roof construction and repair are construction operations, so when you work for a contractor CIS applies: Under CIS, contractors deduct 20% from registered subcontractors and 30% from unregistered subcontractors; gross payment status removes advance deductions. Deductions are taken from the labour element, not verified materials — which is why roofing invoices should always split labour and materials clearly. Working directly for a homeowner is outside CIS.

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. Roofing turnover crosses this faster than many trades because materials and scaffold pass through your invoices — track rolling 12-month turnover, not calendar-year.

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

How roofers typically structure payment

Typical pattern: 20–30% deposit to secure materials and scaffold, a stage payment when the roof is watertight, balance on completion. Put the stage triggers in the quote and mirror them exactly on each invoice so there is no ambiguity about what unlocked each payment.

Three invoicing mistakes to avoid

1. One combined labour+materials figure — forces contractors to make a CIS judgement call and usually delays payment
2. Scaffold buried in the total instead of shown as its own line, causing disputes when jobs overrun
3. No weather-delay terms — staged invoices should be tied to milestones, not calendar dates

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.