You must put a mark-up on materials, for the reasons that Vortigern says but also as a guarantee for the parts installed. If you're supplying parts that fail the client will expect these replaced for free, you need to cover for that.

I disagree with Vortigen however re itemising invoices, the example given by the op was quoted for. So, I’d just put, for electrical work as per my quote dated ---- £80.00
Of course, if I had not quoted I’d give an invoice with labour and materials, the break down on materials will depend on the amount.
 

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invoicing help? advice from the businessmen/women sparks
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Tyrone Thompson,
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