Free template · Excel · Invoices by trade
Free contractor invoice template
A contractor's invoice for billing a job in stages: what the contract is worth, what this draw covers, the change orders, and what's still to bill.
Contractor invoice template
Excel workbook (.xlsx) · 22 KB · 4 sheets
| Item | Description | Qty | Rate | Amount | Tax? |
|---|---|---|---|---|---|
| Stage 2 | Framing, roof sheathing and windows: 30% of $96,000 contract | 1 | 28,800.00 | 28,800.00 | Y |
| Change order 1 | Upgrade to triple-pane windows (signed Sep 18) | 1 | 2,350.00 | 2,350.00 | Y |
| Change order 2 | Add exterior door to deck (signed Oct 2) | 1 | 1,680.00 | 1,680.00 | Y |
| Subtotal | 32,830.00 | ||||
| HST (Ontario) | 4,267.90 | 13% | |||
| TOTAL | 37,097.90 |
Why a contractor invoice needs its own layout
A general contractor rarely sends one invoice per job. A three-month addition might be billed at signing, at framing, at drywall and at completion, with change orders along the way. Each invoice needs to show the customer where the job stands: what's done, what's been billed and what's left.
This template bills a stage of the contract as its own line, adds approved change orders separately, and applies the deposit. The example is the second draw on an Ontario home addition.
What to include on a contractor invoice, and why
- Contract value and billed to date. The customer can check each draw against the whole job, and your bank or lender may ask for the same figures.
- Change orders by number and date. A signed change order is the authority for the extra charge. Quoting its number on the invoice heads off "we never agreed to that".
- The stage and what it means. "Framing complete" is something the customer can walk out and look at.
- Holdback or retainage, if it applies. If the contract or the law requires money to be held back, show it so the totals match the customer's own records.
- Lien or warranty wording your area expects. Some states and provinces have specific notices for construction invoices. Ask your lawyer or association what yours needs.
How to price it
Fixed price with progress draws
The usual way to bill renovations and new builds. The contract sets a payment schedule tied to stages; each invoice bills one stage as a percentage of the contract.
Cost-plus
You bill actual costs plus an agreed fee or percentage. The invoice needs to list the costs, often with copies of the bills.
Time and materials
For small or uncertain jobs: hours at a rate plus materials. Keep the receipts and timesheets.
Typical payment terms
- Deposit at signing, then draws at each stage in the contract
- Payment within 5 to 10 days of each draw invoice
- Holdback or retainage released after completion and any lien period
- Change orders billed with the next draw, or on their own if large
Whatever terms you use, put them on the invoice itself. A due date printed on the page is easier to enforce than one mentioned on the phone. See how to collect overdue invoices for what to do when a customer is late.
Sales tax, GST/HST and PST on contractor work
United States
In many states, a contractor who installs materials into a building on a lump-sum contract is treated as the consumer of the materials: you pay sales tax when buying them and don't add it to the invoice. Other states tax the job, or treat time-and-materials contracts differently.
Rules also differ for new construction versus repairs. Check your state's guide for contractors before deciding which lines are taxable.
Canada
GST/HST applies to each progress invoice, including change orders, once you're registered. Show your registration number.
Most provinces' construction or builders' lien laws require the owner to hold back part of each payment (commonly 10%) until the lien period ends. In Saskatchewan, PST also applies to construction contracts on the total charge.
Check a rate with the US sales tax calculator or the GST/HST calculator, then set it beside the tax lines in the template. Both tax lines can be renamed, so one invoice works for sales tax, HST, or GST plus PST or QST.
The example, filled in
The Invoice sheet opens filled in with the example in the preview: an Ontario general contractor billing the second stage of an addition, invoice GC-0212 for an example customer. The lines come to a subtotal of $32,830.00 and a total of $37,097.90. Payment terms are 10 days. The figures are made up to show the layout; they are not market rates.
A registered Ontario contractor charges 13% HST on each progress invoice, including change orders.
The notes box reads: “Draw 2 of 4. Contract $96,000; billed to date including this draw: 55% ($52,800) plus change orders $4,030. Remaining: $43,200. Payment due in 10 days.”
Lines on the price list sheet
The Price list sheet starts with the lines contractor businesses usually charge for. Add your rates once and copy them onto each invoice.
| Line | Unit | Note |
|---|---|---|
| Deposit or mobilisation | % of contract | Billed at signing. |
| Stage or milestone | % of contract | One line per stage in the payment schedule. |
| Change order | each | Numbered, priced and signed before the work. |
| Allowance adjustment | difference | When the customer's choice costs more or less than the allowance. |
| Subcontractor work | at contract price | Usually inside the stage, not shown separately. |
| Permit fees | at cost | If not included in the contract price. |
| Dumpster and disposal | per bin | If billed outside the contract. |
| Time and materials extras | per hour + cost | For work agreed outside the fixed price. |
What's in the file
| Sheet | What it holds |
|---|---|
| Invoice | The printable contractor invoice, filled in with the example on this page: your details, bill-to, project, 15 lines, two tax lines, deposit received and balance due. Fits one letter page. |
| Price list | The lines contractor businesses usually charge for, with the unit for each. Enter your own rates once and copy them onto each invoice. |
| Invoice log | One row per invoice: payments as they arrive, balance, status (Open, Overdue, Paid) and days overdue. |
| Instructions | How to fill it in, plus the notes on this page about what to include. |
Pale yellow cells are for your entries; white cells calculate. Nothing is locked, so you can rename lines or change the layout. The Instructions sheet repeats the steps and the notes on this page.
Download the contractor invoice template (.xlsx)
Or send it from AcboBooks
Need one invoice today? The free invoice generator makes a PDF in your browser. Sending them every week? AcboBooks keeps your contractor price list, turns estimates into invoices, tracks what each customer owes and adds up the tax you collected. It's Windows desktop software, bought once; try it free for 15 days.
Sources
Checked October 25, 2026. Tax rules change and differ by state and province; confirm with the tax agency or your accountant.
- Canada Revenue Agency: input tax credits (information an invoice needs)
- CRA RC4022, General Information for GST/HST Registrants
- CRA: GST/HST rates by province
- IRS Publication 583, Starting a Business and Keeping Records
- Federation of Tax Administrators: links to every state tax agency
- Government of Saskatchewan: provincial sales tax
Questions
How do I invoice a percentage of a contract?
Put the stage on one line with the percentage and the contract value in the description, and the dollar amount in the rate. Show the total billed to date in the notes so the customer can follow along.
Should change orders go on a separate invoice?
Either works. Putting them on the next draw, each on its own line with its number and date, keeps the paperwork together.
What's the difference between a holdback and retainage?
They're the same idea: part of each payment is held back until the job is complete. In Canada it's usually a legal holdback under provincial lien law; in the US it's usually retainage set by the contract.
Can I bill for materials before they're installed?
Only if your contract allows it. Some contracts let you bill for materials delivered to site; show them as their own line and keep the delivery slips.
Related
- Job costing for contractors
- Progress invoicing (glossary)
- Retainage (glossary)
- Construction estimate template
- Accounting software for contractors
- General invoice template
- All invoice and estimate templates by trade
General information, not tax, legal or accounting advice. Check with your accountant or the tax agency before relying on a template for tax.
AcboBooks
Send your next contractor invoice from AcboBooks
A spreadsheet invoice doesn't know who has paid. AcboBooks keeps every contractor invoice in your books, so payments, what each customer owes and the tax you collected stay up to date.
More templates by trade
Get started
Outgrown the spreadsheet?
AcboBooks is desktop accounting for US and Canadian small businesses: estimates, invoices, payments and tax in one file on your own PC. Bought once.
No card. No account. Nothing to cancel.