On October 28, 2026, His Majesty’s Revenue and Customs (HMRC) and the Department for Business and Trade published the UK roadmap for e-invoicing implementation. From April 1, 2029, Value Added Tax (VAT) registered persons must issue VAT invoices as e-invoices. They must also be able to receive e-invoices from the same date.
The requirement applies to domestic taxable supplies between VAT-registered persons, including public bodies and non-established taxable persons. Supplies to consumers and cross-border transactions are out of scope. HMRC plans a small number of exemptions, including one for digitally excluded persons.
The UK adopts Peppol as its core interoperability framework. Businesses exchange e-invoices through certified Access Points. Neither the HMRC nor the UK Peppol Authority will receive copies of VAT invoices. HMRC expects software providers in the UK framework to complete any required accreditation with the UK Peppol Authority by April 1, 2029.
The roadmap sets out the following milestones:
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Spring 2027: HMRC holds a public technical consultation on UK e-invoicing standards and Access Point certification.
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Spring 2027: Primary legislation in Finance Bill 2026 is expected to become law, subject to Parliamentary approval.
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October 2027 to April 2028: HMRC publishes the full requirements, including scope, exemptions, and standards. HMRC also confirms business identifiers and software provider requirements in this period.
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Summer 2028: Readiness testing with software providers begins.
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April 1, 2029: The e-invoicing requirement takes effect.
HMRC also opened a consultation on the future use of e-invoicing digital reporting. The consultation asks whether HMRC could receive or access selected e-invoice data in future. HMRC has not decided to introduce digital reporting. The consultation creates no new obligation for businesses or software providers. It runs until January 20, 2027.
VAT-registered businesses can start reviewing their current invoicing processes now. Sovos shares updates when HMRC publishes further details.
