eInvoicing Country Factsheets for each Member State & other countries
- The 2015 Small Business, Enterprise and Employment Act allows Ministers to regulate the use of electronic invoicing (eInvoicing) in public procurement in England.
- While Northern Ireland, Scotland and Wales have their own regulations, it is recommended that all public contracting authorities use eInvoicing.
- The eInvoicing Directive is transposed at the national level, and there are various regulations linked to eProcurement and eInvoicing.
- There is no central platform for eInvoicing UK-wide, and different approaches are taken to its adoption.
- The Ministry of Defence and HM Revenue and Customs use eInvoicing extensively, with HMRC adopting the eInvoicing standard prepared by the European Committee for Standardisation.
- Making Tax Digital requires organisations to submit their VAT tax returns digitally, making eInvoicing a compliance requirement.
- Some local authorities have already implemented eInvoicing solutions, while the Scottish Government provides a national eInvoicing solution.
- The Cabinet Office notes that the eInvoicing Directive will still apply to the UK after Brexit.
Source ec.europa.eu
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