e-Invoice.app
United Kingdom

United Kingdom e-Invoicing

Updated 26 November 2025

B2B
planned
from 1 April 2029
Mandatory e-invoicing for VAT from 1 April 2029. Implementation may be phased, potentially starting with larger businesses. Detailed roadmap due at Budget 2026 (November 2026).
B2G
phased
Partial sectoral mandates (e.g., NHS). No single nationwide B2G mandate yet.
B2C
none

Sign in to unlock

View United Kingdom's e-invoicing regulatory compliance information.

Peppol (expected)
EN 16931 compliance expected
HMRC Making Tax Digital (MTD) for VAT reporting
Peppol BIS Billing 3.0 (expected)
Final format specifications to be confirmed in November 2026 roadmap

Archiving Requirements:

6 years retention per HMRC VAT Notice 700/21 ; 10 years for VAT OSS/MOSS schemes; digital record keeping required under Making Tax Digital; offshore storage permitted if records accessible to HMRC.
Sign in to unlock

Access United Kingdom's Peppol (expected), EN 16931 compliance expected, HMRC Making Tax Digital (MTD) for VAT reporting standards, Peppol BIS Billing 3.0 (expected), Final format specifications to be confirmed in November 2026 roadmap format specifications, clearance model details, and archiving requirements.

N/A
UK focuses on MTD and digital VAT reporting; no SAF-T replacement widely adopted

Access detailed regulatory announcements and implementation guidance.

Making Tax Digital (MTD) rollout for VAT
Tax reporting
Details available after sign in
Public consultation launched on promoting e-invoicing nationwide
13 February 2025
Policy
Details available after sign in
UK Budget 2025 confirms mandatory e-invoicing from April 2029
26 November 2025
B2B
Details available after sign in
Detailed e-invoicing roadmap due at Budget 2026
1 November 2026
Policy
Details available after sign in
Mandatory e-invoicing for VAT commences
1 April 2029
B2B
Details available after sign in
Last updated: 26 November 2025
Official Source