VAT invoices for gardeners: 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 gardener 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 garden 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 gardeners

Garden maintenance is standard-rated at 20%. Landscaping supplied as part of a new-build dwelling can be zero-rated in limited cases, but ordinary maintenance for a homeowner never is.

Worked example at 20%

Net total for the job

£156.00

VAT at 20%

£31.20

Total the customer pays

£187.20

The £31.20 is never your money — you are collecting it for HMRC and paying it over on your next return.

Common questions

Should a gardener charge per hour or per visit?

Per visit for a regular round, because it is predictable for both sides, and per hour for one-off clearances where you cannot know the scope until you start.

Can I charge for taking green waste away?

Yes, and you should show it separately. You need a waste carrier licence to remove waste from a customer's property, and tip fees are a real cost you are entitled to recover.

How do I invoice a monthly gardening round?

One invoice at the end of the month listing the number of visits and the rate per visit, with any extras such as hedge cutting added as their own lines.