UK e-invoicing from 1 April 2029: what we know

In short

• From 1 April 2029, VAT-registered businesses and public bodies must issue their VAT invoices as e-invoices and must be able to receive e-invoices ^[1]. The roadmap sets one start date for everyone. It announces no phases by size and no turnover threshold ^[1].
• Not covered: sales to consumers, businesses that are not VAT-registered, and cross-border sales, because no UK VAT invoice is needed for them. You can still send e-invoices for these voluntarily ^[1].
• A PDF is not an e-invoice under the new rules. Neither is a Word file, a scanned image or an invoice in an email body ^[1].
• Invoices will travel over Peppol through certified access points. HMRC will become the UK Peppol Authority ^[1][2].
• The detailed rules (standards, identifiers, exemptions, rules for software providers) will be published between October 2027 and April 2028, so businesses get at least 12 months' notice ^[1].

What has been decided so far

Date	Document	What it says
26 Nov 2025	Budget 2025 [5]	From April 2029, businesses must issue all VAT invoices as e-invoices. A roadmap follows at Budget 2026.
26 Nov 2025	Consultation response [6]	A decentralised model with no central government platform. No real-time reporting in 2029. Businesses not registered for VAT are not obliged.
23 Jun 2026	Tax update 2026 [7]	Peppol will be the core interoperability network for e-invoicing in the UK.
28 Oct 2026	E-invoicing implementation roadmap [1]	Start on 1 April 2029: issue and receive. Limited exemptions. HMRC becomes the UK Peppol Authority. Final requirements between October 2027 and April 2028.
28 Oct 2026	Budget 2026 legislation [2][3]	The Finance Bill 2026-27 gives HMRC the power to require VAT invoices to be issued and received electronically, and makes HMRC the UK Peppol Authority.
28 Oct 2026	Digital reporting consultation [4]	HMRC asks whether e-invoice data should later be reported to it. Open until 20 January 2027. Nothing decided.

Who will have to e-invoice?

The requirement attaches to VAT invoices ^[1][2]. A VAT invoice is needed when a VAT-registered person makes a taxable supply to another VAT-registered person in the UK ^[1]. In practice:

• Every VAT-registered person: companies, sole traders, partnerships, charities and public bodies that are registered for VAT ^[1]. You must register for VAT when your taxable turnover passes £90,000 a year, and you can also register voluntarily below that ^[9].
• Receiving counts too. From 1 April 2029 you must be able to receive e-invoices, even if you send few invoices yourself ^[1]. Public bodies that are not VAT-registered but need VAT invoices to recover VAT are also affected ^[2].
• Overseas businesses registered for UK VAT (non-established taxable persons) follow the same rules as UK businesses ^[1].
• Exemptions will be narrow. The main one is for people who cannot reasonably use digital tools, for example because of age, health, disability or location. It follows the Making Tax Digital exemption. How to apply will be published by April 2028 ^[1].
• Not required: sales to consumers, businesses that are not VAT-registered, exempt, zero-rated and out-of-scope supplies where no VAT invoice is needed, and cross-border sales ^[1]. E-invoices can still be sent voluntarily, and the standards will let businesses that are not VAT-registered take part ^[1].

How will it work?

• Decentralised, over Peppol. There is no central government platform ^[6]. Your software sends the invoice to your customer's software through the Peppol network. Most businesses connect through an access point that comes with their accounting software; you do not need to become an access point yourself ^[1].
• HMRC as Peppol Authority. Today the UK Peppol Authority sits within NHS Supply Chain ^[1][10]. HMRC will take over the role; the timing is still to be worked out ^[1]. The Peppol Authority will not receive copies of your invoices ^[1].
• Standards build on Peppol. The UK will use the international standards already used in Peppol, possibly with a small number of UK-specific rules ^[1]. OpenPeppol's UK Working Group is drafting a baseline specification based on Peppol BIS Billing 3.0, which the NHS in England already uses ^[11]. HMRC will consult on the UK standards in spring 2027 ^[1].
• EDI can stay. Businesses can keep existing EDI links, but they must also be able to exchange e-invoices over the new framework. Guidance follows in autumn 2027 ^[1].
• Penalties will be based on the existing penalties for VAT invoices, applied in a proportionate way. Your obligations and guidance will be published by April 2028 ^[1].
• Software cost. The government says several software providers have committed to include e-invoicing in their core package at no extra cost, and that free or low-cost invoicing products already exist ^[1].
• No real-time reporting in 2029 ^[6]. A separate consultation asks whether e-invoice data should be reported to HMRC later. The government says it has made no decision ^[4].

What is still open?

These points are not decided yet (checked 28 October 2026). The roadmap says when each will be settled [1]:

1. The invoice standard and any UK-specific rules. Consultation in spring 2027, final requirements between October 2027 and April 2028.
2. Which business identifiers can be used on Peppol. The UK has no single identifier for all organisation types. Decision between October 2027 and April 2028. The VAT number is the usual identifier on Peppol today (see our UK Peppol ID lookup).
3. Rules for software providers, including accreditation with the UK Peppol Authority. Published in spring 2028; readiness testing in summer 2028; all providers accredited by 1 April 2029.
4. Exemptions and the rules for specific groups. Guidance by the end of 2027; the exemption process by April 2028.
5. Digital reporting to HMRC after 2029. The consultation closes on 20 January 2027.
6. The detailed law. The Finance Bill gives the power and is expected to become law in spring 2027. The detailed regulations may only be made in autumn 2028 or early 2029, but the rules will be announced before that ^[1].

What applies today?

• Electronic invoices are optional. You can issue VAT invoices electronically if your customer agrees. Under current HMRC guidance, a PDF can count as an electronic invoice ^[8]. That changes on 1 April 2029 ^[1].
• Public sector. Public bodies covered by the Public Procurement Act 2023 must accept e-invoices that comply with the European standard EN 16931 ^[6].
• NHS England. NHS Supply Chain is the Peppol Authority for the NHS in England ^[10], which already uses Peppol BIS Billing 3.0 ^[11].

Timeline

When	What
23 June 2026	Peppol named as the core network [7]
28 October 2026	Budget 2026: roadmap published, Finance Bill powers announced [1][3]
20 January 2027	Digital reporting consultation closes [4]
Spring 2027	Finance Bill expected to become law; public consultation on standards and access point certification [1]
Autumn 2027	Guidance on EDI and legacy systems [1]
End of 2027	Guidance for specific groups [1]
October 2027 to April 2028	Final requirements: scope, exemptions, standards, identifiers, rules for software providers [1]
By April 2028	Updated VAT guidance, taxpayer obligations, exemption process [1]
April 2028 to April 2029	Government campaign; testing and onboarding with software providers [1]
1 April 2029	Issue and receive VAT invoices as e-invoices [1]

What to do now

1. Check your customers. See whether a business is already on Peppol with our UK Peppol ID lookup.
2. Plan, but don't rush. The government says there is no need to start implementing before the detailed rules are published ^[1]. Read getting ready for UK e-invoicing for steps that make sense now.

This page is general information, not legal or tax advice. If in doubt, ask your accountant or HMRC. Last checked against the sources on 28 October 2026. The detailed rules are due between October 2027 and April 2028.