E-invoicing in The UK
Stay compliant with current and upcoming e-invoicing requirements in the United Kingdom
The United Kingdom has long had an ambitious approach to digitisation, and now the pace is accelerating significantly. While the public sector (B2G) is already required to receive e-invoices, the framework for the national B2B mandate – with an official start date of April 2029 – has now been finalised. The UK government has formally designated Peppol as the technological infrastructure, paving the way for a modern, decentralised digital economy.
With mySupply, you ensure compliance in the UK market through a stable integration to the Peppol network. We handle all the technical standards and conversions, so your business is ready for the requirements well in advance and can maintain seamless and secure trade with your British customers.
Achieving compliance in The UK: An overview with mySupply:
The UK business community and public authorities are moving closer together on a fully digitised infrastructure. The UK government has officially announced that Peppol is the central network for e-invoicing in the UK. This means that future B2B requirements will build directly on a well-known, open, and secure structure that is already an integrated part of the country’s B2G trade.
For businesses trading in the UK, this means you can benefit from internationally recognised standards. mySupply acts as your technical partner, removing the complexity of complex formats, data monitoring, and regulatory updates, so your business documents are delivered securely.
Legislation
Legislation on e-invoicing in the UK has historically followed the principles of the European Directive 2014/55/EU. Even though the UK has left the EU, technical standards such as EN 16931 remain the firm foundation of the country’s digitization.
- B2G (Business-to-Government): Since 2020, all public authorities in the UK have been required to receive e-invoices that comply with the EN 16931 standard. For suppliers to the public sector, it is generally voluntary – unless the customer is part of the UK health service, NHS (National Health Service). For NHS entities, it is fully mandatory for suppliers to send e-invoices and other business documents digitally.
- B2B (Business-to-Business): The UK government has confirmed that electronic invoicing will become mandatory for all VAT-registered B2B transactions, with an official start date of April 2029. Implementation will take place in phases, where the largest companies are obligated first, followed by small and medium-sized enterprises (SMEs) in 2030.
Implementation timeline
Below are the key dates for the gradual introduction of mandatory electronic invoicing in the United Kingdom:
| Dato | Lovgivning | Tilladte fakturaformater |
| April, 2020 | Mandatory receipt of B2G e-invoices | EN 16931 |
| June, 2022 | Mandatory e-invoicing to NHS | Peppol BIS Billing 3.0. |
| April, 2029 | Mandatory B2B e-invoicing for large companies | Peppol BIS Billing 3.0 (in compliance with EN 16931) |
| 2030 | Mandatory B2B e-invoicing for small and medium-sized enterprises (SMEs) | Peppol BIS Billing 3.0 (in compliance with EN 16931) |
What can be exchanged?
Electronic invoice and credit note: For deliveries to NHS entities, the standard format Peppol BIS Billing 3.0 must be used. For other public authorities and B2B recipients, formats complying with the European standard EN 16931 are accepted.
Logistics and procurement documents (NHS): The NHS has fully automated its supply chain via Peppol. Suppliers must therefore be able to handle digital purchase orders, order responses, and logistics documents (such as Despatch Advices / Advanced Shipping Notes).
Scottish B2G (PECOS P2P): Public authorities in Scotland can use the central procurement portal PECOS P2P. Although the portal supports point-to-point EDI integrations for exchanging e-invoices, no single national format has been established, which often requires individual agreements. PDF invoices are still widely used here, but digitisation via standardised networks is recommended for full automation.
How are electronic business documents exchanged?
In the United Kingdom, electronic business documents are primarily exchanged via the Peppol network.
The model is based on a decentralised 4-corner model. This means that business documents are exchanged directly system-to-system via approved and certified software providers (Access Points) without unnecessary government intervention along the way.
As part of this strategy, authorities have also announced that they will address older «legacy systems» that are unable to interoperate with the new, open network. This means that companies with older, closed EDI solutions must migrate to a modern standard. To send and receive, your company must connect to the Peppol network via a certified Peppol Service Provider like mySupply.
Tax Reporting / Tax Clearance
The British tax authority, HM Revenue & Customs (HMRC), has confirmed that upon the launch of the B2B mandate in April 2029, no requirements for real-time reporting (e-reporting) or prior invoice approval (tax clearance) will be introduced.
Focus will initially remain solely on the secure digital exchange of structured e-invoices directly between the trading parties. In the longer term, however, HMRC is expected to introduce a digital reporting obligation (a so-called 5-corner model) in line with international developments (like VIDA) and the prevention of VAT fraud.
Archiving requirement
There is a legal requirement for 6 years of archiving for all invoices in the United Kingdom.
VAX360 ensures your e-invoice compliance in The UK
If your company is active in the UK market, the upcoming B2B mandate will have a major impact on your daily financial processes. Even today, e-invoicing via Peppol is a prerequisite for trading with the British healthcare sector.
With our solution your company is guaranteed a stable, automated, and fully compliant integration into the UK market. We manage the technical standards, formats, and ongoing regulatory updates, allowing you to focus on your core business and confidently continue trading with your British customers.
