Subcontractors under the Construction Industry Scheme have tax deducted from the labour part of each payment. Where the VAT domestic reverse charge applies, the invoice must also show that the customer accounts for the VAT.
Who it is for
It is written for contractors, subcontractors and bookkeepers in the Construction Industry Scheme who need clear records for CIS deductions and the VAT domestic reverse charge, so that monthly returns and invoices are right first time.
How to use it
Enter labour and materials separately and choose the CIS rate. The invoice deducts CIS from labour only, works out the net payment and, if the reverse charge applies, shows the VAT amount and the required wording without adding VAT to the total.
What's in the template
- CIS deduction at 20%, 30% or gross
- Materials excluded from the deduction
- Reverse charge wording and VAT amount
- Blank and worked example
File format and what you download
The download is an Excel workbook (.xlsx), supplied as a BLANK version ready to use and an EXAMPLE version completed for a fictional project, with PDF previews and a short Read Me covering instructions and the licence. There are no macros. It works in Microsoft Excel and Word 2016 or later and in LibreOffice.
Price
This template costs £3 as a single download. It is also part of the CIS & Reverse Charge Toolkit: all 5 documents for £9 instead of £13.50. Prices include VAT where applicable.
Related guides
Also in the CIS & Reverse Charge Toolkit
- Contractor CIS Monthly Return Tracker + Deduction Statements
- Reverse Charge Decision Checklist
- End User / Intermediary Notification Letter
- Subcontractor Verification and Onboarding Record
Check before use – not legal advice. Check the template against your own contract and current legislation and guidance. Clause references are completed from your own contract; no JCT contract wording is reproduced.