Accounting and invoicing for upcycling and restoration
Refurbishing furniture, altering clothes, repairing bikes, selling finds: whoever repairs and refurbishes buys second-hand, works hours and sells or bills. Saldiqo separates purchase, working time and sale and shows what is left of each piece.
What comes up for upcycling and restoration
Buying second-hand
Flea market, classifieds and house clearances: buying often happens without an invoice. Self-made vouchers and notes matter.
Labour and material
Refurbishing takes hours, paint, fittings and fabric. The margin comes from everything together.
Commission and sale
Some pieces are refurbished for customers, others on spec and sold later.
How Saldiqo helps
- Commissioned work with a depositQuote, deposit, final invoice.
- Material per pieceAssign receipts by phone photo to a cost centre.
- Sale by invoiceInvoice for buyers who need one.
- OverviewIncome and expenses per piece.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Refurbish a chest of drawers, sand and varnish
- Reupholster a chair, fabric of choice
- Bicycle repair, labour hour
- Material as per receipt
- Collection and delivery, flat fee
- Deposit 30 % on order
Tax and invoicing in the UK
What applies to invoices in the UK, in short. As of October 2026.
- VAT
- Standard rate 20 %, reduced rate 5 % and zero rate 0 %. Saldiqo calculates each invoice line with the rate you pick.
- VAT registration
- You must register once your taxable turnover passes £90,000 over any 12 months, or you expect to pass it within the next 30 days. You can deregister below £88,000. Until you are registered, your invoices show no VAT, and Saldiqo adds up your 12-month turnover for you.
- What goes on an invoice
- If you are VAT registered: your VAT number, the tax point, unit prices and the VAT total in pounds. A limited company shows its registered name on every invoice, and its company number, registered office and part of the UK on letters, order forms and the website.
- E-invoicing
- There is no mandate today. From April 2029 e-invoicing is planned for all B2B and B2G sales that carry VAT, through Peppol. The exact date and standard are not yet in law, and the government’s roadmap follows with the Budget on 28 October 2026.
- VAT returns
- VAT returns go to HMRC through Making Tax Digital, usually quarterly, due one month and seven days after the period. Saldiqo shows sales and VAT per rate and exports CSV. It does not submit to HMRC, and for Making Tax Digital you need software recognised by HMRC.
- Record keeping
- Keep VAT records for 6 years.
- Late payment
- Statutory interest on late business payments is the Bank Rate (3.75 % in the second half of 2026) plus 8 points, so 11.75 %. On top comes fixed compensation of £40, £70 or £100, depending on the amount owed (under £1,000, from £1,000, from £10,000). Consumers have no statutory interest.
- Getting paid
- Your sort code and account number are on every invoice. Customers pay by Faster Payments or Bacs, and banks check the account name with Confirmation of Payee. There is no QR standard in the UK.
Frequently asked questions
How do I record purchases without an invoice?
You record date, seller and amount in an expense, ideally with a self-made voucher or a photo. Which form your tax office accepts, you clear with your tax adviser.
Can I evaluate single pieces?
Yes, with cost centres per piece or project.
Do upcycling and restoration in the UK have to charge VAT?
Only once they are VAT registered. Registration is required when taxable turnover passes £90,000 over any 12 months, or is expected to within the next 30 days. Below that you may register voluntarily. If you are not registered, you must not show VAT on your invoices.
Do upcycling and restoration in the UK need e-invoicing?
Not today. A mandate for B2B and B2G sales with VAT is planned from April 2029, and the details were still open as of October 2026. You can keep sending PDF invoices for now.
How long should upcycling and restoration keep invoices?
Keep VAT records for 6 years. You can store receipts digitally in Saldiqo. The legal duty to keep records stays with you.
Try Saldiqo for free
Write invoices, match payments, collect receipts and send reminders: free and without a trial period.
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As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.