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E-invoicing in the UK from April 2029
The government has set the date: from 1 April 2029, VAT-registered businesses must be able to issue and receive VAT invoices as e-invoices. Here is what the roadmap says and what you can do now.
Updated 12 November 2026, from HMRC's roadmap and policy papers on gov.uk.
The timeline
| Date | What happens |
|---|---|
| Spring 2027 | The enabling powers in the Finance Bill 2026-27 are expected to become law. A consultation on UK technical standards is planned. |
| October 2027 to April 2028 | The key requirements are published, including penalties and exemptions, with at least 12 months' notice. |
| 1 April 2029 | VAT-registered businesses, including public sector bodies, must be able to issue and receive VAT invoices as e-invoices. |
Who it covers
Every VAT-registered business, for business-to-business and business-to-government sales that need a VAT invoice. There is no phasing by company size: one date for everyone. Businesses that are not VAT-registered may use e-invoicing but do not have to.
The network
Peppol will be the core framework, used through OpenPeppol-certified access points. The UK technical standard has not been chosen yet. Public bodies covered by the Procurement Act 2023 already have to accept e-invoices that follow BS EN 16931.
No real-time reporting in 2029
Real-time reporting will not be introduced in 2029. A consultation on digital reporting from e-invoices was launched at the 2026 Budget, and no decisions have been taken.
What is out of scope
- Sales to consumers, which do not need a VAT invoice.
- Cross-border transactions.
- Exempt, zero-rated and out-of-scope supplies where no VAT invoice is needed, unless you choose to.
- A formal exemption is planned mainly for digitally excluded businesses, with details by April 2028.
Penalties
Not set yet. The government plans to build on the existing VAT invoicing penalties and keep them proportionate, with details due by April 2028.
What to do now
- Read the roadmap, review your invoicing processes and tell your finance and procurement teams.
- Talk to your accountant and look at software that supports Peppol.
- HMRC says there is no need to start implementing before the detailed requirements are published.
How Pilim helps
Pilim already sends and receives e-invoices over Peppol: you register once from your settings. Your suppliers' e-invoices arrive filed and ready to approve, and every original is kept exactly as it was sent or received.
Customers who are not on Peppol receive your invoice by email.
Send your first Peppol e-invoice
Official sources
Questions about e-invoicing in the UK
When does e-invoicing become mandatory in the UK?
On 1 April 2029, for VAT-registered businesses and public bodies, for sales that need a VAT invoice. There is no phasing by company size.
Will I have to report invoices to HMRC in real time?
Not in 2029. A consultation on digital reporting has started, but no decision has been taken.
Which network will be used?
Peppol, through certified access points. The UK technical standard is still to be chosen, after a consultation planned for spring 2027.