VAT invoices for roofers: 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 roofer 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 roofing 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 roofers

Roof repairs and re-roofing on an existing home are standard-rated at 20%. Roofing forming part of a new-build dwelling can be zero-rated, and work on a property empty for two or more years may qualify for 5%.

Worked example at 20%

Net total for the job

£1,380.00

VAT at 20%

£276.00

Total the customer pays

£1,656.00

The £276.00 is never your money — you are collecting it for HMRC and paying it over on your next return.

Common questions

Should scaffolding be a separate line on a roofing invoice?

Always. It is a large third-party cost the customer did not budget for, and burying it in the labour figure makes your day rate look absurd.

How long should a roofing guarantee be?

Ten years on workmanship is the common standard for a re-roof, with materials covered by the manufacturer. Whatever you offer, write it on the invoice.

Can I invoice a roofing job to an insurer?

You invoice the policyholder unless the insurer has instructed you directly. Either way, put the claim reference on the invoice so it can be matched.