Guides · Bookkeeping · 6 min read · Updated 25 September 2026
Bookkeeping for plumbers: what to track, how often, and what your accountant needs
Plumbing has more small jobs, more call-outs and more parts runs than most trades, which means more small transactions to lose track of. The bookkeeping is not hard; it is the same short list done every day. Here it is, with the categories that matter for plumbing in particular.
The records you need
- Every quote and invoice, with its GST. Call-outs included, even the small ones.
- Every payment received, matched to the invoice.
- Every expense with a receipt or tax invoice: parts, fittings, hot water units, fuel.
- Payments to subcontractors with their ABN, for TPAR.
- Vehicle use: a logbook, or a record of business kilometres.
- Tools and equipment over the instant asset write-off threshold, for depreciation.
- Licence, gas work authorisation, insurance and registration renewals.
The routine
Daily: invoice the job when it finishes, on site. Enter every parts run and fuel stop the moment you pay, with a photo of the receipt. Plumbers make more of these small purchases than anyone; entered on the day they take seconds, reconstructed at BAS time they take a weekend.
Weekly: record the payments that came in, check who is late, send the reminders.
Monthly: check the month against the bank statement and chase anything missing a receipt.
Quarterly: BAS, which is now three totals.
Expense categories for a plumber
- Materials and fittings, tied to the job so you see the margin on each one.
- Hot water units, tapware and fixtures supplied, which are large enough to distort a month if they are not against a job.
- Tools and test equipment. Small items expensed, larger ones as assets.
- Vehicle: fuel, servicing, registration, insurance, and the business-use percentage.
- Licences, gas authorisation, training.
- Insurance: public liability and tools.
- Subcontractors, kept separate for TPAR.
- Phone, software and other subscriptions.
Deposits and supply-and-install jobs
Anything with a unit to supply should carry a deposit, invoiced separately. Record the unit purchase against the same job, and the profit on the install is visible instead of buried in a good month.
What your accountant needs
For the financial year: income by month with GST, expenses by category with GST, subcontractor payments with ABNs, an asset list, vehicle kilometres, and your BAS lodgements. SmokoBooks exports all of it as one Excel workbook.
Common questions
Do call-out fees need an invoice?+
Yes. Every sale is income and needs a tax invoice if you are GST registered. A call-out that turns into a job goes on the same invoice.
Can I claim the ute?+
The business-use share of running costs, either by logbook or the cents-per-kilometre method up to 5,000 kilometres. A ute used only for work can be claimed in full with a logbook to prove it.
How long do I keep records?+
Five years. Photos of receipts are fine.
General information for Australian sole traders and small trade businesses, not tax or legal advice. Thresholds, rates and due dates change: confirm the current figures on ato.gov.au or with your accountant.