VAT invoices for plasterers: 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 plasterer 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 plastering 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 plasterers

Standard-rated at 20% for plastering in an existing occupied home. Plastering as part of a new-build dwelling can be zero-rated, and qualifying conversions or long-term empty properties may be 5%.

Worked example at 20%

Net total for the job

£475.00

VAT at 20%

£95.00

Total the customer pays

£570.00

The £95.00 is never your money — you are collecting it for HMRC and paying it over on your next return.

Common questions

Should a plasterer charge per room or per day?

Per room where the walls and ceilings are straightforward, and per day where you are patching, chasing out or waiting on other trades.

Do I include materials in the room price?

You can, but listing boards, beading and plaster separately makes your labour figure look reasonable and makes changes easy to price.

Should drying time go on the invoice?

Yes — a one-line note about drying before decorating prevents the most common post-job complaint, which is paint failing on fresh plaster.