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The UK has no mandatory e-invoicing requirements, except for NHS suppliers. Businesses must adhere to formal requirements for issuing, receiving, and storing e-invoices under voluntary agreements with customers.
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Under the ‘Making Tax Digital’ initiative, VAT returns must be submitted via APIs with only summary-level data, but there is no transactional-level e-reporting or Standard Audit File for Tax (SAF-T) in the UK.
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The UK e-invoicing consultation launched in September 2024 aims to promote wider e-invoicing and real-time reporting. It seeks feedback from businesses without proposing a defined timeline for future adoption.
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NHS suppliers must submit electronic invoices via the NHS’s Tradeshift platform, with mandatory Peppol standards for B2G transactions. Suppliers to NHS must integrate their invoicing systems with the platform’s EDI functionality.
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E-invoices must be retained for six years and stored securely to guarantee integrity, authenticity, and availability. While there are no explicit archiving standards, HMRC may request access for inspections or audits.
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Businesses issuing B2B or B2C invoices must ensure authenticity and integrity. Advanced or Qualified Electronic Signatures are optional, and e-invoices in XML formats must also be human-readable for compliance.
Source: avalara.com
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