Invoice for construction work

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Construction invoices have specifics that generic templates ignore: the reverse charge, advances for materials, and line items that must match the estimate and the handover act.

The reverse charge

When both parties are VAT-registered and the work is a construction service, the reverse charge applies (Article 142 of the VAT Act): no VAT amount is shown and the recipient accounts for the tax. The invoice must carry a note about the reverse charge and both VAT numbers. See reverse charge invoice.

Estimate → invoice → act

Keep the same line names and units across all three documents, or the client's accountant will query the invoice and payment will slip. Build the estimate in the estimate generator and the handover in the act.

Advances and extras

Use an advance invoice for materials and offset it in the final invoice. Also state the site address, the contract reference and the period covered.

Frequently asked questions

When does the reverse charge apply?

When the service is a construction service and both parties are VAT-registered.

Can I use it for a private client?

No — the reverse charge does not apply to private individuals.

How do I offset an advance?

Show the advance separately as an already paid part so only the balance remains due.

Should I state the site address?

Not legally required, but it speeds up approval on the client side.

Must lines match the estimate?

Not formally, but matching names and units get invoices approved faster.

🧾 Create an invoice for free

Other invoice types and templates

VAT calculator Delivery note template Invoice template in Word Invoice template in Excel Invoice template Invoice with VAT Invoice without VAT Advance (prepayment) invoice Reverse charge VAT in construction E-invoicing in Latvia How to send an e-invoice Credit note Invoice for the self-employed Invoice to a private person Invoice in English

More MeistarPro tools

📐 Estimate generator 🧱 Construction calculators 📄 Contract generator 📊 MeistarPro CRM

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