Bookkeeping for the window cleaner: rounds, VAT and cash

VAT: 21 per cent, except when subcontracting

Window cleaning counts as a cleaning service, which is subject to the standard rate of 21 per cent, for households and businesses alike. There is no reduced rate. With households you in practice quote a price including VAT; bear in mind that 21/121 of it goes to the tax authorities.

If you subcontract for a cleaning company, on buildings, the VAT is reverse-charged. You invoice without VAT, with your client's VAT number and the words VAT reverse-charged. See reverse-charging VAT and bookkeeping in cleaning, which also covers chain liability and the G account.

Invoicing a hundred addresses

You do not have to send households an invoice, but you must be able to account for every receipt. Most window cleaners work with a client list per round, showing per address what was done, what it costs and how it was paid. A simple app or spreadsheet is enough, provided you update it every round.

Business clients do get an invoice with VAT, and they often want one consolidated invoice per month. That is allowed, as long as each invoice meets the invoice requirements and your numbering is consecutive. If you offer a regular round with direct debit, subscription invoicing helps keep track.

Cash, payment requests and the bank

Many clients pay cash at the door or via a payment request. Cash requires a reconciled cash book: record what you receive daily and deposit it regularly into your business account. In an audit, the difference between your client list, your cash book and your bank deposits is the first thing examined.

Always have payment requests arrive in your business account, not your private account. If you do receive money privately, book it as a private deposit with the corresponding turnover, so nothing goes missing.

Deductible costs and investments

Your main business asset is usually a van. A commercial registration brings tax advantages, provided you really use it for business; see vans, registration tax and commercial plates. Ladders, telescopic poles, a reverse osmosis unit and a water tank are investments: above 450 euros each you capitalise and depreciate them, and they count towards the investment deduction.

• Soap, squeegees, chamois leathers, filters and other consumables
• Water and resin for the reverse osmosis unit
• Work clothing with logo and safety equipment such as fall protection
• Business liability insurance, important for damage to windows or frames
• Flyers and a simple website for new addresses in your area

Seasons and setting money aside

In winter, during frost and long rainy spells, your turnover drops while fixed costs continue. In good months set money aside not only for tax, but also for those quiet weeks; see building a buffer. Anyone working a regular round with more than 1,225 hours a year usually meets the hours criterion for the self-employed deduction easily; do keep track of your hours though.

Frequently asked questions