- The UK will make VAT e-invoicing mandatory from 1 April 2029 for VAT invoices, using Peppol as the network, with HMRC becoming the UK Peppol Authority.
- The mandate applies wherever a VAT invoice is currently required, covering VAT-registered businesses, sole traders, partnerships, charities, public bodies and non-established taxable persons; consumer sales and cross-border supplies are excluded.
- Only structured e-invoices that systems can process automatically will qualify; PDFs, word files, images, HTML invoices and faxes will not.
- Exemptions are expected to be narrow, mainly for digitally excluded businesses, following the Making Tax Digital approach.
- HMRC’s roadmap sets out the implementation timetable: consultation and legislation in 2027, full requirements published by April 2028, testing in summer 2028, and operational infrastructure by winter 2028.
Source: rtcsuite.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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