# How to show CIS on an invoice (UK, with examples) | BrewQuote Source: https://brewquote.co.uk/guides/cis-invoices/ [Home](/) › [Guides](/guides/) › CIS invoices # How to show CIS on an invoice Updated 1 October 2026 · UK rules · Not tax advice: check anything unusual with your accountant. If you're a subcontractor working for a contractor in construction, they'll usually deduct CIS from your payment. Your invoice should show the deduction clearly so everyone agrees on what you'll be paid. ## The short answer Show your labour and materials separately, add VAT if you're registered, then show the CIS deduction as a minus line, calculated on the **labour only**, and finish with the amount due. | Status | CIS deduction on labour | | --- | --- | | Registered for CIS | 20% | | Not registered for CIS | 30% | | Gross payment status | 0% | ## Worked example A CIS-registered subcontractor, not VAT registered, invoices a contractor for £1,500.00 of labour and £500.00 of materials:
Labour£1,500.00
Materials£500.00
Total£2,000.00
Less CIS at 20% on labour (£1,500.00)−£300.00
Amount due£1,700.00
### If you're VAT registered too When both you and the contractor are VAT registered and the contractor is CIS registered, the [domestic reverse charge](/guides/vat-reverse-charge-construction/) usually applies. You show the VAT (£400.00 at 20% in this example) but don't add it to the total. The contractor accounts for it to HMRC instead. The CIS deduction is still £300.00, worked out on the labour before VAT. ## What to include on a CIS invoice - Your name, address and UTR, so the contractor can verify you. - Labour and materials as separate amounts. - VAT, or the reverse charge wording if it applies, or a note that you're not VAT registered. - The CIS rate, the amount it's worked out on, and the deduction. - The amount due after the deduction. BrewQuote does all of this automatically: it keeps labour and materials apart, applies 20% or 30% to the labour, and shows the amount due on the quote and invoice. Want to check a figure now? Use the free [CIS and VAT calculator](/tools/cis-vat-calculator/). ## Frequently asked questions What are the CIS deduction rates? 20% for subcontractors registered for CIS, 30% for those who are not registered, and 0% for subcontractors with gross payment status. Is CIS deducted from materials? No. CIS is deducted from the labour part of the payment only. Materials the subcontractor bought for the job, and VAT, are left out of the deduction. Who deducts CIS? The contractor deducts it when paying the subcontractor and pays it to HMRC. The subcontractor can claim it back against their own tax bill. Does CIS apply to work for homeowners? Generally no. Homeowners having work done on their own home are not contractors under CIS, so no deduction is made. ## Quote it in a minute with BrewQuote Talk through the job, send a branded quote with VAT and CIS done, and get it signed online. Coming to iPhone and Android.