Paperwork · 9 min read

Scaffolding invoice template: every line a UK invoice needs

A scaffolding invoice has to do more work than a typical trade invoice. On top of the standard legal requirements it often needs to show CIS deductions, handle the VAT domestic reverse charge, and separate an erect price from an ongoing hire charge, three things that catch people out regularly.

Below is what every UK scaffolding invoice legally needs, how to handle CIS, VAT and the reverse charge, and a copy-paste template with a worked example.

Lines every invoice legally needs

• A unique invoice number
• Your business name, address and contact details
• Your customer's name and address
• Invoice date and the date the work was supplied (tax point)
• A clear description of the work supplied
• The amount charged, excluding VAT
• The VAT rate and amount, if VAT-registered (shown separately per rate if more than one applies)
• The total amount owed

If you're VAT-registered, your invoice must also show your VAT registration number. If you trade as a limited company, add your company name exactly as registered at Companies House and your registered office address.

VAT: standard rate and the domestic reverse charge

Scaffolding hire and erection is standard-rated at 20% VAT in almost all cases. But most scaffolding invoiced to another VAT-registered contractor in the construction supply chain falls under the VAT domestic reverse charge for building and construction services. Under the reverse charge:

• You do not charge VAT on the invoice.
• You state the VAT rate that would have applied and the amount, but mark it as reverse charge.
• You add wording such as: "Reverse charge: customer to account for VAT to HMRC at 20% on £[net amount]."
• Your customer accounts for that VAT instead of paying it to you.

The reverse charge does not apply to invoices to the end user (e.g. a homeowner, or a main contractor who confirms in writing they are the end user), those are invoiced with normal VAT. Always get end-user status confirmed in writing before leaving VAT off an invoice.

CIS deductions

If you're a subcontractor working under the Construction Industry Scheme, the contractor paying you deducts tax before paying your invoice, 20% if you're registered under CIS, or 30% if not, calculated on labour only, not materials. Show CIS clearly on the invoice:

• Split labour and materials on separate lines. CIS is deducted from labour, not from materials.
• Show the gross labour figure, the CIS deduction, and the net amount due.
• Keep the contractor's monthly CIS statement to reconcile against your own records for your tax return.

Hire period charges

Keep erection, dismantling and hire clearly separate on the invoice, especially where the job runs past the first included period. See scaffolding hire periods explained for how the periods themselves work. A typical structure:

• Erect and dismantle, one fixed line.
• Hire period 1 (included, e.g. weeks 1–6). Shown at £0 so the client sees it was accounted for.
• Extension weeks, rate × number of weeks, dated.
• Extras (netting, alterations, loading bays). Itemised individually, not folded into the erect price.

Copy-paste invoice template

Worked example

VAT-registered scaffolder invoicing a main contractor (not the end user) for a completed job, subject to the reverse charge and CIS at 20%.

£3,010.00 net, no VAT added because of the reverse charge, less £474.00 CIS deducted from the labour element only. Leaving £2,536.00 actually paid into your account, with the £474.00 credited against your tax bill through your CIS deduction statements.

Common questions

Do I need to be VAT-registered to invoice for scaffolding?

Only once your taxable turnover crosses the VAT registration threshold, or if you choose to register voluntarily. Below that you invoice without VAT at all and shouldn't show a VAT line.

How is the reverse charge different from zero-rating?

Zero-rating means VAT is charged at 0%; the reverse charge means no VAT is charged by you at all, and the customer self-accounts for it instead. They look similar on the invoice total but are treated differently on VAT returns, get your bookkeeping software set up correctly for reverse charge supplies.

What if the client disputes the invoice?

Have a signed quote or order and any variation orders to hand, see our variation order template , and follow the escalation steps in our payment terms guide if it isn't resolved quickly.