- Mandatory e-invoicing will start in the UK from 2029 using a 4-corner exchange model, without immediate real-time reporting to HMRC.
- Real-time reporting (RTR) is deferred but remains a future possibility, potentially using the same infrastructure.
- Consultation responses support RTR in principle, but only after e-invoicing is established with clear standards and phased rollout.
- Pre-filled VAT returns are not being introduced at this stage.
- HMRC is following a phased approach similar to Belgium, keeping e-reporting as a future goal.
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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