Contractor invoices get disputed more than almost any other kind, and it is nearly always the same three arguments: the client says the work was in the original scope, the client says they never approved the extra, or the client cannot tell what they are being charged for because labour and materials are mashed into one number.

A well-structured contractor invoice pre-empts all three. Here is the template, and what each part is defending against.

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Key takeaways

What goes on a contractor invoice

Beyond the standard fields every invoice needs, contractor work has four requirements of its own:

  1. Job address and contract or job number. If you run three jobs for the same developer, “Invoice to Meridian Homes” is not enough for their accounts team to code the cost correctly. Put the site address on the invoice.
  2. Labour broken out from materials. Separate sections, separate subtotals. Many clients can only reclaim tax on one of them, and many contracts cap one and not the other.
  3. Change orders itemised individually. Each with the date approved and the name of the person who approved it.
  4. Retainage, if applicable. Shown as an explicit deduction line so both parties agree on what is being held back and when it is released.

The contractor invoice template

Section What to include Why it matters
Job reference Site address, contract/job number, PO number Routes the invoice to the right cost code
Period covered Work dates this invoice covers Prevents double-billing disputes on long jobs
Labour Trade · hours · hourly rate · line total, per worker type Client can verify against site logs
Materials Item · qty · unit cost · markup · line total Separates pass-through cost from your margin
Equipment Plant/tool hire, day rate × days Often billed under different contract terms
Change orders Description · date approved · approver · amount Kills the ‘I never authorised that’ argument
Subtotals Labour subtotal, materials subtotal, then combined Makes the invoice auditable at a glance
Deductions Retainage %, previous payments, deposits held Shows the true balance due
Tax Rate and amount, applied per applicable section Labour and materials are sometimes taxed differently
Total due Final figure with currency, plus explicit due date The number that gets paid

Progress billing on long jobs

For anything running more than a month, do not wait until completion. Bill in stages against agreed milestones — mobilisation, first fix, second fix, completion — with each invoice showing the contract value, percentage complete, amount previously invoiced, and amount now due. We cover the mechanics in progress billing and interim invoices.

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Change orders: the part that costs contractors money

The pattern is always the same. The client asks for something extra on site. You do it because you are already there and it is easier than arguing. Six weeks later you invoice for it and they refuse, because there is nothing in writing.

The fix is boring and it works: get a text or email confirming every change before you do the work, and quote it in the invoice line itself.

Weak: “Additional works — $1,850”
Strong: “Change order CO-03: relocate consumer unit to utility room. Approved by M. Halloran, email 14 Aug 2026. Labour 11 hrs @ $85 = $935; materials $915. — $1,850”

That line does not get queried. It cites the authority, the date and the breakdown.

Payment terms that suit contract work

More on choosing terms in invoice payment terms explained.

Related trades

If you work a specific trade, these have the line items and norms for your work: plumbing, electrical, handyman, landscaping.

Frequently asked questions

Should a contractor invoice show materials markup separately?

It depends on your contract. Under a cost-plus arrangement you generally must show cost and markup separately. Under a fixed-price contract you normally show a single materials figure. Never show markup separately unless the contract requires it — it invites line-by-line negotiation.

What is retainage on a contractor invoice?

Retainage (or retention) is a percentage of each payment — commonly 5–10% — withheld by the client until the job is complete and any defects period has passed. Show it as an explicit deduction so the withheld total is agreed as you go.

Do I charge tax on labour as a contractor?

This varies enormously by jurisdiction, and sometimes by the type of property. In some US states labour on real property is exempt while materials are taxable; in the UK, some construction work falls under reverse charge VAT. Check your local rules — do not assume.

How soon should a contractor invoice after finishing a job?

Within 48 hours. Recall of what was done is highest immediately after completion, on both sides, and the client’s goodwill is at its peak the day the work looks finished.

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