VAT invoices for electricians: what you must show

When you have to register

VAT registration becomes compulsory once your VAT-taxable turnover goes over £90,000 in any rolling 12-month period, or if you expect to pass it in the next 30 days alone. For a electrician that counts everything you invoice — labour and materials — not the profit you keep.

What a full VAT invoice must show

• A sequential invoice number, unique within its series.
• Your business name, address and VAT registration number.
• The customer's name and address.
• The time of supply (tax point) and the invoice date.
• A description of the electrical work supplied, per line.
• The VAT-exclusive amount, the VAT rate and the VAT amount per rate.
• The total VAT-exclusive amount and the total VAT payable in sterling.

The rate trap for electricians

Standard-rated 20% for the vast majority of electrical work. Installing certain energy-saving materials in residential property can qualify for the zero rate — the relief is narrow, so confirm it applies to your specific installation before you leave VAT off.

Worked example at 20%

Net total for the job

£525.00

VAT at 20%

£105.00

Total the customer pays

£630.00

The £105.00 is never your money — you are collecting it for HMRC and paying it over on your next return.

Common questions

Should the electrical certificate be a line on the invoice?

Yes. Testing and certification is real chargeable time, and showing it separately makes clear the customer is paying for compliance paperwork as well as installation.

Do electricians need to show a Part P or BS 7671 reference?

It is not a legal invoicing requirement, but landlords, agents and conveyancing solicitors routinely ask for it, so putting it on the invoice saves a phone call later.

How should I invoice a rewire?

In stages — first fix, second fix and test — with each invoice naming the stage it covers. It protects your cash flow and matches how the customer experiences the job.