How to invoice in Florida

Licence numbers belong on your paperwork

Florida’s Department of Business and Professional Regulation (DBPR) licenses contractors through the Construction Industry Licensing Board and related boards. Under Florida law the contractor’s licence or registration number must appear in each offer of services, proposal, bid, contract or advertisement, so an estimate or invoice without it is a gap worth fixing.

Customers can look licences up on the DBPR site, and many do. Put the number at the top of every invoice, and keep the licence active, since working under an expired or inactive licence is a problem in its own right.

Sales tax and county surtax

Florida’s state sales tax is 6 percent, and each county can add a discretionary surtax, so the rate you charge depends on where the job is, not where your office is. Florida generally does not tax services, with some exceptions such as nonresidential (commercial) cleaning and nonresidential pest control. It does tax sales of goods, and it has specific rules for contractors, who are usually treated as the consumers of the materials they install.

Which treatment applies depends on how you bill the job, so read the Florida Department of Revenue’s guidance for contractors, or ask them. If you sell taxable parts, show them on their own line from your labor.

Local business tax receipts

On top of a state licence, Florida cities and counties issue a local business tax receipt (formerly called an occupational licence). A contractor working in several counties may need more than one. It does not replace your state licence number, but it is another number customers and inspectors sometimes ask to see.

Deposits on home jobs

Florida attaches deadlines to larger deposits on residential work: once the first payment is more than 10 percent of the contract price, the contractor generally has to apply for permits within 30 days and start work within 90 days after the permits are issued, unless there is just cause or the owner agrees otherwise in writing. Violations can carry serious penalties. Confirm the current text of section 489.126 with DBPR before you set your deposit.

A clear estimate that states the deposit, the permit timing and the balance schedule protects you and the customer. Contractors can send an estimate the customer approves on their phone.

A checklist for a Florida invoice

• Business name, address, phone and licence number.
• Customer name and job address, which sets the county for any surtax.
• Invoice number, date and due date.
• Itemized labor and materials, with taxable items separated.
• Deposit received, balance due and how to pay.

Lawn care, pool, cleaning and HVAC crews often work to a route, so see the pages for lawn care, cleaners and HVAC. Check pricing or try the demo. General information, not legal or tax advice.

Official sources

Check the rules with the people who write them:

• Florida Department of Revenue: floridarevenue.com
• Florida Department of Business and Professional Regulation: myfloridalicense.com

Rules change and this page is a starting point. Confirm with your state revenue department and licensing board before you rely on it.