VAT invoices for painters and decorators: 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 painter and decorator 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 decorating 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 painters and decorators

Ordinary redecoration is standard-rated at 20%. Decorating done as part of a qualifying residential conversion or a long-term empty property refurbishment can fall into the 5% reduced rate — it hangs on the property's history, not on the painting.

Worked example at 20%

Net total for the job

£575.00

VAT at 20%

£115.00

Total the customer pays

£690.00

The £115.00 is never your money — you are collecting it for HMRC and paying it over on your next return.

Common questions

Should preparation be a separate line on a decorating invoice?

Yes. Preparation is often a third of the labour, and customers who only see "painting" assume they are paying purely for the time a roller was moving.

Do I charge paint at cost or with a markup?

Either is fine as long as you say which on the invoice. Silent markups are the main reason decorating bills get argued over after the event.

How many coats should I state on the invoice?

Whatever you actually applied — normally two over prepared surfaces. Writing it down protects you if the customer later claims coverage is thin.