All invoices for B2B and B2G transactions where VAT is due. B2C is out of scope. No real-time reporting obligation at launch, though the government has said it may revisit this once e-invoicing is established.
The UK has committed to the WHAT (all VAT invoices, Peppol, April 2029) but not the HOW — phasing, thresholds, mandatory-receive rules and the legal instrument all land at Budget 2026 in November. Anyone selling a UK readiness project before then is selling ahead of the specification. Note also that the UK deliberately left real-time reporting out, which makes it materially lighter than the EU DRR it sits next to.
1 of 4 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
Work hands-on with the EN 16931 formats behind this mandate — no login, nothing uploaded.
Scrub the United Kingdom timeline and watch an invoice become the document each deadline will require.
Open time machine →Open a UBL, Factur-X or XRechnung file and read every EN 16931 field.
Open viewer →Generate a well-formed sample invoice to test your mapping.
Open generator →Check whether your United Kingdom partner is reachable on Peppol.
Open lookup →A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.