General Contractor Invoice Example
A progress draw invoice for a kitchen remodel with completion percentages, a change order and retainage held back.
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| Description | Qty | Rate | Amount |
|---|---|---|---|
| Framing, 100 percent complete | 1 | $4,800.00 | $4,800.00 |
| Rough-in plumbing and electrical, 80 percent complete | 1 | $3,600.00 | $3,600.00 |
| Change order: relocate island plumbing | 1 | $950.00 | $950.00 |
| Retainage held (10 percent) | 1 | -$935.00 | -$935.00 |
Oregon has no state sales tax, so no tax applies to labor or materials on this draw. Retainage of 10 percent released upon final walkthrough and punch list completion.
Progress billing on a remodel or build works by invoicing a percentage of the contract value as each phase is completed, rather than waiting until the whole job is done. Each draw should show what percentage of each line item is complete so the client's lender or the client themselves can verify the request against the work on site. Change orders get billed separately from the original scope, and retainage, if your contract includes it, is held back as a percentage of each draw until the job is finished.
What should a general contractor invoice include?
- Draw number and which phase of the contract it covers
- Each scope item with the percentage complete for this draw
- Change orders billed separately from the original contract scope
- Retainage held back as a negative line if your contract specifies it
- Reference to the signed contract or proposal the draw is billed against
- Running total of amount billed to date versus total contract value
How to create a general contractor invoice
- 1Add your business details. Your name, address, contact details and tax number if you are registered.
- 2Add the client. Their name and billing address. Save them to reuse next time.
- 3List the work. Break the job into clear line items the way a general contractor bills (see below).
- 4Add tax. Apply your tax rate, or leave it at zero if you are not registered.
- 5Set payment terms and a due date. State when payment is due and how the client can pay.
- 6Download or send. Export a clean PDF, or email it to the client. No signup, no watermark.
How do you itemise a general contractor invoice?
List each major scope item, such as framing or rough-in, with the percentage complete for this draw rather than a lump sum, so the client can match the invoice to visible progress. Change orders should be listed as their own line items, clearly marked as a change order, never blended into the original scope pricing. If your contract includes retainage, show it as a negative line at the bottom of the draw rather than simply reducing each line item, since the client needs to see the full amount earned before the holdback.
What do general contractors typically charge?
| Region | Typical billing |
|---|---|
| United States | 10-30 percent deposit, progress draws by phase, 5-10 percent retainage |
| United Kingdom | Stage payments by phase, retention typically 2.5-5 percent |
| Australia | Progress payments per HIA or Master Builders contract schedule, 5 percent retention common |
| Canada | Progress draws by phase, holdback of 10 percent required under most provincial lien acts |
Indicative ranges for guidance. Your rate depends on experience, location and the job.
Do general contractors charge tax on invoices?
Sales tax on construction work depends heavily on the state and on whether the job is a new build, a capital improvement or a repair. Several states, including Oregon, Montana, New Hampshire and Delaware, have no state sales tax at all, so labor and materials are untaxed regardless of job type. Where sales tax does apply, many states tax materials but treat labor on real property improvements differently, so check your state's specific rule before adding tax to a draw.
What payment terms should a general contractor use?
Progress draws are typically due within 7 to 14 days of the invoice date, tied to the schedule in the signed contract rather than standard net terms. Retainage, if used, is released after final walkthrough and punch list completion, sometimes with a separate small holdback for warranty items released after 30 to 90 days. Get the draw schedule and retainage percentage written into the contract before work starts so invoices are never a surprise.
Frequently asked questions
How do I bill a change order that comes up mid-phase?+
List it as its own line item on the next draw, clearly labeled as a change order with its own price, separate from the percentage-complete lines for the original scope.
When does retainage get paid out?+
Usually at final completion after the client's walkthrough and punch list is cleared, per the terms in your contract. Some contracts split it further, releasing most at completion and a smaller warranty holdback later.
What if the client disputes the percentage complete on a draw?+
Walk the site together before submitting the draw if there is any chance of disagreement. It is much easier to agree on percentage complete in person than to argue it over an invoice.
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Use this exampleLast reviewed June 2026
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