The UK government has announced plans to introduce mandatory electronic invoicing for all business-to-business (B2B) and business-to-government (B2G) transactions starting in April 2029. The requirement is outlined in the Budget 2025 proposal and remains subject to Parliamentary approval.
This marks an important shift from current invoicing practices, which allow a variety of formats, including paper and PDF documents. Under the new mandate, all VAT invoices must be issued in a government-specified structured electronic format.
Implementation Timeline
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2026: Government to publish a detailed implementation roadmap and additional guidance
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April 2029: Mandatory e-invoicing requirement takes effect
Key Details
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The requirement is expected to apply to all VAT invoices
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E-invoices must follow a standardized electronic format to be defined by the government.
The government will work closely with stakeholders to develop the implementation roadmap, ensuring businesses have adequate time and support to make this transition.
For future updates on the UK and similar developments in other countries, follow our Regulatory Analysis page.
