Subcontractor Invoice Template
Bill the general contractor — and get paid on time
A subcontractor invoice built for billing general contractors: labour and materials by job, retention, lien waiver references, and UK CIS deductions where they apply.
Download this template
Free to download, no signup and no email required.
The Word version is fully editable — add your logo, colours and terms.
The Excel version calculates line totals, tax and the grand total automatically.
Prefer not to download? Fill it in online and export a PDF in seconds. Create an invoice online
Invoicing a general contractor, not the end client
As a subcontractor your customer is usually the general contractor, who bundles your invoice into their own payment application to the owner. Invoices that don't match the subcontract — wrong job number, missing retention, no lien waiver — get held back until the next cycle. Getting the details right is what gets you paid on time.
- Reference the GC's job number and your subcontract
- Show retention and lien waivers the way the GC expects
- Apply UK CIS deductions correctly
Built for subcontract billing
What general contractors look for before your invoice goes into their pay application.
Job and subcontract references
Include the GC's project name, job number and your subcontract or purchase order number on every invoice.
Retention
Show the retention percentage withheld under your subcontract and the running total held, then invoice the release at completion.
Lien waivers
In the US, many GCs require a conditional lien waiver with each invoice and an unconditional one once payment clears. Note which waiver is attached.
Pay-when-paid terms
If your subcontract links your payment to the GC being paid, state the agreed terms and billing cut-off date so there is no ambiguity.
UK CIS deductions
Under the Construction Industry Scheme, contractors deduct 20% from the labour part of your invoice if you are registered, 30% if not, or nothing if you hold gross payment status.
Scope and period
Describe the work completed and the dates it covers so the GC can match it to their schedule.
Working in the UK? Read how CIS deductions and the VAT reverse charge affect your invoices: How to Invoice Under CIS
Subcontractor invoice example
A drywall subcontractor billing a general contractor for one unit, with 10% retention.
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Drywall installation, Unit 4B — labour hours | 64 | 45.00 | 2,880.00 |
| Materials: plasterboard, studs, fixings | 1 | 1,850.00 | 1,850.00 |
| Less 10% retention (per subcontract) | 1 | -473.00 | -473.00 |
| Subtotal | 4,257.00 | ||
| Total due | 4,257.00 | ||
In the UK, a CIS-registered contractor would also deduct 20% from the labour part of this invoice and give you a monthly statement.
Example figures only — replace them with your own rates.
Create this invoiceWhat to include on a subcontractor invoice
- Your business details and the general contractor's details
- Project name, site address, GC job number and your subcontract or PO number
- Labour and materials shown separately (required for CIS in the UK)
- Retention withheld and the cumulative total held
- Lien waiver reference or the CIS status you are registered under
- Payment terms and your bank details
How subcontractors usually bill
Hourly or day rate
Common for labour-only work. List hours or days per worker and the rate.
Fixed price per package
A set price for a defined scope, billed in stages as the GC's schedule allows.
Measured work
Billed by quantity installed — square metres of drywall, metres of cable, units fitted.
Subcontractor invoicing FAQs
Who does a subcontractor invoice?
Usually the general contractor who hired you, not the property owner. The GC includes your invoice in their own payment application to the owner.
What is retention on a subcontractor invoice?
Retention is a percentage — often 5–10% — the contractor holds back from each payment until the work is complete and any defects are fixed. Show it on each invoice and invoice the release separately.
How does CIS work on a subcontractor invoice in the UK?
The contractor deducts tax from the labour part of your invoice — 20% if you are registered for CIS, 30% if you are not — and pays it to HMRC. Materials are not subject to the deduction, so list them separately. Holders of gross payment status have nothing deducted.
What is a lien waiver?
In the US, a lien waiver is a document in which you give up your right to file a mechanic's lien for the amount paid. Conditional waivers take effect once payment clears; unconditional waivers take effect immediately.
What does pay-when-paid mean?
A pay-when-paid clause lets the general contractor delay paying you until they are paid by the owner. How enforceable it is varies by state and country, so check your subcontract and local law.
Get your next subcontract invoice approved first time
Create a subcontractor invoice with job references, retention and CIS details, then download a PDF or use the Word/Excel template.