General Contractor Invoice Template — Free Download (2026)
General contractors manage complex projects with multiple cost categories: labor, subcontractor costs, materials, equipment, permits, and overhead markups. A GC invoice that clearly separates these categories — and ties each billing draw to a project milestone — protects you legally, speeds up payment from owners and lenders, and creates the documentation trail needed for lien waivers and AIA-style pay applications.
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Generate invoice →What to include on a general contractor invoice
License number, bonding, and insurance info
Your contractor's license number (required in all states), general liability insurance coverage amount, and workers' compensation status. Many commercial owners and all lenders require this documentation before releasing payment. Including 'GC License: [number] | GL: $2M | WC: Active' on every invoice removes a common reason for payment delays — the owner needing to pause to verify your credentials. If you carry a performance bond, note that too.
Project name, contract number, and billing period
Every invoice should reference the specific project name, a contract number (from your signed agreement), and the billing period or draw number: 'Project: Westfield Kitchen Remodel | Contract #GC-2026-14 | Draw #2 | Billing period: June 1–30, 2026.' This creates an audit trail that matches your invoices to specific contracts, which matters when a project has multiple draws and a lender or title company is releasing funds.
Work completed breakdown by trade or scope
Break out billing by scope of work: framing, rough plumbing, rough electrical, HVAC rough-in, insulation, drywall, tile, finish carpentry, etc. For each line item, show the contract amount for that scope, percent complete, amount billed to date, and current draw amount. This mirrors AIA G702/G703 pay application format — which many commercial owners and all construction lenders require. Even for residential remodels, this level of detail reduces owner disputes about what they're paying for.
Subcontractor pass-throughs with markup
When you pass through subcontractor costs (electrician, plumber, HVAC sub, etc.), show each sub separately: 'Electrical rough-in — ABC Electric LLC: $4,200 + 10% GC overhead: $420 = $4,620.' Alternatively, list the subcontractor invoice total as the line item with your markup clearly labeled. Hiding subcontractor costs in a lump sum creates trust issues — owners know you're using subs and they want to see what those subs are charging. Transparency here builds credibility, and your markup is justified overhead, not padding.
Material costs with receipts reference
For material line items, reference the supplier, PO number, and receipt: 'Lumber — Home Depot PO #44821 (receipt on file): $3,840.' This ties each material charge to a documented purchase. On residential projects, owners often request receipts — having your invoices organized around PO references makes this simple. On commercial projects, some owners require lien waivers from material suppliers above a certain threshold; invoice documentation makes this process smoother.
Change orders as separate line items
Every approved change order (CO) should appear as a distinct line item referencing the signed CO number: 'CO #3 — Added recessed lighting to great room, approved 6/8/2026: $1,840.' Never blend change order amounts into base contract billing — this obscures what was originally contracted versus what was added, creates disputes at project close, and can complicate lien waiver calculations. CO billing should always trace back to a signed document.
Retention and previously billed amounts
For projects with retention (typically 5–10% held back until project completion), show retention clearly: 'Current draw: $18,400. Less 10% retention: -$1,840. Net due this draw: $16,560.' Also show the cumulative billing-to-date so owners can track overall project spend against budget: 'Contract amount: $120,000. Previously billed: $35,000. This draw: $18,400. Total billed to date: $53,400. Remaining contract: $66,600.'
General contractor invoice examples
Residential remodel — progress draw #2
DRAW REQUEST #2 — June 2026
Apex General Contracting | Marcus Torres, GC License CA-B-894721 | GL: $2M | Client: The Hernandez Family | Project: Kitchen + Primary Bath Remodel | Contract #GC-2026-09 | Contract total: $87,500
| Scope / Item | Contract | % Done | This Draw |
|---|---|---|---|
| Demo + hauling | $3,200 | 100% | $0.00 |
| Framing / structural | $6,500 | 100% | $0.00 |
| Rough plumbing — Priority Plumbing (sub) + 10% GC | $5,500 | 100% | $2,750.00 |
| Rough electrical — Volt Electric (sub) + 10% GC | $4,800 | 100% | $4,800.00 |
| Insulation | $1,800 | 100% | $1,800.00 |
| Drywall + texture — Ace Drywall (sub) + 8% GC | $7,200 | 60% | $4,320.00 |
| Tile work (kitchen backsplash, bath floor, bath surround) | $9,400 | 25% | $2,350.00 |
| CO #1 — Added dedicated outlet for range hood (approved 5/29) | $420 | 100% | $420.00 |
| Draw subtotal | $16,440.00 | ||
| Less 10% retention | -$1,644.00 | ||
| Net due — Draw #2 (Net 14) | $14,796.00 | ||
Small residential job — fixed price with change order
INVOICE #GC-2026-031 — Final
Apex General Contracting | Project: Basement Finishing, 44 Elm Court | Client: James & Priya Nguyen | Fixed price contract
| Base contract — basement finishing (framing, electrical, drywall, paint, LVP flooring) | $18,500.00 |
| Draw #1 (50% at framing complete, paid 5/12/2026) | -$9,250.00 |
| CO #1 — Egress window enlargement for code compliance (approved 5/20) | $1,850.00 |
| CO #2 — Upgraded LVP to premium grade (approved 5/28, owner-selected) | $640.00 |
| Final draw — job complete, punch list signed off 6/12/2026 | |
| Final balance due — due upon receipt | $11,740.00 |
5 invoicing rules for general contractors
Tie every draw to a milestone or completion percentage
The fastest way to get a draw payment delayed is to submit an invoice without documenting what work justifies the billing. Owners and lenders need to verify that the value claimed has actually been completed before releasing funds. An invoice that says 'Draw #3: $22,000' with no breakdown invites a site visit and a delay. An invoice that shows '85% complete on rough mechanical, 60% complete on drywall, 40% complete on tile' gives the owner's inspector exactly what they need to confirm and approve quickly.
Handle change orders before you do the work, and invoice them separately
Never blend change order work into base contract billing. The right sequence: identify the change → get written approval (email is fine, signed CO is better) → do the work → invoice the CO as a separate line item referencing the approval date and CO number. COs that are billed without prior written approval create two problems: owners dispute them ('I never agreed to that') and the paper trail needed for lien protection is absent. Get it in writing, do the work, invoice it separately.
Use a consistent invoice numbering system tied to the project
For multi-draw projects, invoice numbers like 'GC-2026-09-D2' (contract 09, draw 2) make it obvious how each invoice relates to which project and which payment milestone. Accountants, title companies, and construction lenders will thank you. Random invoice numbers create reconciliation problems when a project spans 6–12 months with 5+ draws. A consistent numbering format makes your billing look professional and makes your bookkeeping much easier.
Document lien waiver exchange at every payment
A conditional lien waiver (signed before you receive payment) or unconditional lien waiver (signed after) is the standard exchange for each draw in most states. Include a note on your invoice: 'Conditional lien waiver for this draw provided upon request. Unconditional lien waiver issued upon payment clearance.' Some owners will hold payment until they receive the lien waiver — get ahead of this by offering it proactively. On projects with subcontractors, collect lien waivers from your subs before releasing their payment.
Send invoices on a predictable schedule, not when you need cash
GCs who invoice monthly on the 1st or every 30 days from project start create predictable cash flow for themselves and predictable budget tracking for owners. GCs who invoice whenever cash gets tight create distrust — owners sense the pattern and start scrutinizing billing more carefully when they know invoices come from desperation rather than schedule. Set a billing calendar at project kickoff, share it with the owner, and stick to it. Predictable billing is a mark of professionalism that directly affects how quickly you get paid.
Frequently asked questions
What is a progress draw invoice?↓
A progress draw invoice (also called a draw request) is a billing document that requests payment for a percentage of completed work during a specific period of a construction project. Rather than billing the full contract amount upfront or only at completion, a GC submits draw invoices at regular intervals (typically monthly or at milestones) showing what percentage of each scope of work is complete and the corresponding payment owed. This protects both parties: the GC gets paid as work is completed, and the owner only pays for value actually delivered.
What is retention on a contractor invoice?↓
Retention (also called retainage) is a percentage of each draw payment — typically 5–10% — that the owner withholds until the project reaches substantial completion or all punch list items are resolved. For example, on a draw of $20,000 with 10% retention, the GC receives $18,000 and the owner holds $2,000. The retention is released at the end of the project, typically after a final inspection and final lien waiver. Retention protects the owner against incomplete or defective work; for GCs it represents cash flow to plan around carefully.
What's the difference between a GC invoice and an AIA pay application?↓
An AIA G702/G703 pay application is a standardized billing format published by the American Institute of Architects, widely used on commercial construction projects. It includes the G702 (Application and Certificate for Payment cover sheet) and G703 (Continuation Sheet) that shows a detailed schedule of values by line item with percent complete for each. On residential remodels and smaller commercial projects, a well-formatted invoice showing the same information works just as well. For public projects, institutional owners, or projects with a construction lender, the AIA format (or a similar schedule of values format) is typically required.
Do general contractors need to charge sales tax?↓
Construction services are generally not taxable in most states, but this varies significantly by state and by what type of work is being done. Materials incorporated into real property are generally taxable at purchase (not when billed to the client), while labor is generally not taxable. Some states tax certain construction services directly. California, Texas, and Florida all have specific rules about contractor taxation. The safest approach: consult a CPA or your state's Department of Revenue guidelines for construction contractors specifically. Do not guess on this — incorrect sales tax handling is a common audit trigger.
What is a conditional vs. unconditional lien waiver?↓
A conditional lien waiver releases the contractor's lien rights conditioned on actual receipt of payment — you sign it before the check clears, but it only becomes effective when the payment is actually received. An unconditional lien waiver releases lien rights immediately upon signing, regardless of whether payment has actually been received. Never sign an unconditional waiver before the payment clears. Standard practice: provide a conditional lien waiver with each draw invoice, convert to unconditional after payment clears. Lien waiver laws vary by state — in some states, specific statutory language is required for the waiver to be enforceable.
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