United Kingdom Publishes Roadmap for April 2029 E-Invoicing Mandate
On 28 October 2026, the UK government published its roadmap for e-invoicing implementation. Under the planned UK e-invoicing mandate 2029, all VAT-registered persons, including public bodies, will be required to issue and receive VAT invoices electronically from 1 April 2029, with a single go-live date for all businesses in scope. The mandate has not yet been enacted; the government intends to introduce enabling legislation through Finance Bill 2026, subject to parliamentary approval.
The requirement covers domestic transactions subject to VAT for which a VAT invoice is required under UK VAT rules. Non-established taxable persons registered for UK VAT are treated the same as UK-established entities, and existing rules on when a VAT invoice must be issued remain unchanged. Limited exemptions are foreseen, including for digitally excluded persons, while businesses outside the scope may adopt e-invoicing voluntarily.
Peppol is confirmed as the interoperability framework. No decision has been taken to introduce an e-reporting obligation. A public consultation on e-invoicing digital reporting is open until 20 January 2027. Technical standards will be defined following a consultation in spring 2027.
The roadmap sets out the following timeline:
- Spring 2027: technical consultation on standards and decision on the long-term location of the UK Peppol Authority.
- October 2027 – April 2028: publication of main requirements and guidance.
- Summer 2028: readiness testing with software providers.
- Winter 2028: infrastructure and governance arrangements become operational.
- 1 April 2029: planned mandatory e-invoicing go-live, subject to legislation.
Companies preparing their ERP workflows can explore SAP e-invoicing integration.
Read the UK government’s official UK e-invoicing implementation roadmap for the full scope, milestones and next steps.