UNITED KINGDOM

E-INVOICING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.

Note: the Country Profile below is focused on the latest eInvoicing and eReporting obligations.

Scope

• B2G e-Invoicing mandatory for:
  • reception and processing: all public authorities
  • issuance: only for suppliers of the National Health Service (NHS)
• VAT Reporting requires that organizations submit their VAT tax returns digitally to HMRC, above a certain threshold, using an MTD-compatible software
• B2B e-Invoicing allowed on a voluntary basis, if both parties agree

Adoption timeline

• 2019: initiation of the Making Tax Digital (MTD) initiative, and central government entities must be able to process and receive e-invoices compliant with the EU Standard (EN-16931)
• 18th April 2020: all public organizations must receive, accept and process e-invoices compliant with the EU Standard (EN-16931)
• June 2022: all invoices to the National Health Service (NHS) must be submitted in an electronic format

Model

B2G eInvoicing: INTEROPERABILITY MODEL via Peppol Network

Format

• Traditional EDI standards such as UN/EDIFACT, EANCOM, and ODETTE
• XML-based standards, and UBL and UN/CEFACT formats

Archiving

6 years

External references:

• HM Revenue & Customs (HMRC) – [link]

Future requirements

Mandatory B2B e-Invoicing

The UK government has confirmed that, starting in April 2029, e-invoicing will be mandatory for all VAT invoices. The rollout will begin with large businesses and gradually extend to SMEs. The goal is to reduce late payments, improve tax compliance, and modernize the country’s economic system.

The response to the public consultation, published on 26 November 2025, has formalized the plan, although details on the new regulatory framework are still being finalized.

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