E-invoicing in United Kingdom

Who is in scope

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.

Key dates

• 13 Feb – 7 May 2025 Joint HMRC/DBT consultation 'Promoting electronic invoicing across UK businesses and the public sector'; 342 responses.
• 26 Nov 2025 Government response published alongside Budget 2025: e-invoicing WILL be mandatory for all VAT invoices from 2029.
• Jan 2026 In-depth stakeholder engagement begins with businesses, trade bodies, advisers and software vendors.
• 23 Jun 2026 At Tax Update Day 2026 the government confirms Peppol as the core interoperability network, a decentralised 4-corner model, and April 2029 as the start date. Real-time reporting to HMRC is explicitly NOT in the initial mandate.
• Nov 2026 Budget 2026: detailed implementation roadmap due, including design elements and regulatory requirements.
• Apr 2029 Mandate begins — indications point to a phased start with larger businesses first.

Sources

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.

• primary HM Revenue & Customs / Department for Business and Trade (GOV.UK) consultation published 2025-02-13; outcome published 2025-11-26
• secondary LexisNexis UK 2025-11-26
• secondary Sovos 2026-06
• secondary VATCalc 2026-06-23 (rolling)