VAT invoices for tilers: 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 tiler 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 tiling 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 tilers

Standard-rated at 20% for tiling in an existing home. Tiling forming part of a qualifying new-build dwelling can be zero-rated when supplied to the developer or self-builder.

Worked example at 20%

Net total for the job

£801.00

VAT at 20%

£160.20

Total the customer pays

£961.20

The £160.20 is never your money — you are collecting it for HMRC and paying it over on your next return.

Common questions

Should a tiler charge per square metre?

For open runs of wall or floor, yes. For small or heavily cut rooms, a per-room price is fairer to you and easier for the customer to accept.

Who supplies the tiles?

Usually the customer, which is why your invoice should make clear it covers labour, adhesive, grout and trims — not the tiles themselves — unless you bought them.

Should tile removal be charged separately?

Yes. Stripping old tiles and making good the substrate is dirty, slow work and has nothing to do with your tiling rate.