Getting ready for UK e-invoicing: what small businesses can do now

In short: from 1 April 2029, VAT-registered businesses must issue VAT invoices as e-invoices and be able to receive them ^[1]. The detailed rules come between October 2027 and April 2028, and the government says there is no need to start implementing before then ^[1]. There is time. The steps below cost little and stay useful whatever the final rules say.

1. Know the dates, and don't be rushed

Nothing changes for your invoices today. E-invoicing is optional until 1 April 2029 ^[6][1]. The roadmap sets one start date for all VAT-registered businesses; it announces no later date for small businesses ^[1]. The key dates:

• Spring 2027: public consultation on the UK e-invoicing standards ^[1].
• October 2027 to April 2028: final rules, standards and identifiers; at least 12 months' notice ^[1].
• April 2028 to April 2029: government campaign, then testing and onboarding with software providers ^[1].
• 1 April 2029: issue and receive VAT invoices as e-invoices ^[1].

Be careful with sales pitches that promise "compliance" now. The UK standard and the rules for software providers are not published yet ^[1]. Read what we know so far.

2. Check whether you are in scope

The requirement covers VAT invoices, which you issue when you sell to another VAT-registered business or body in the UK ^[1]. If you are not VAT-registered, you won't be obliged to use e-invoicing ^[1]. Sales to consumers and cross-border sales are not covered either ^[1]. You must register for VAT once your taxable turnover passes £90,000 a year ^[5]. If you are close to that, plan for both.

A narrow exemption is planned for people who cannot reasonably use digital tools, along the lines of the Making Tax Digital exemption. How to apply will be published by April 2028 ^[1].

3. Ask your accounting software provider three questions

Most small businesses will e-invoice through the accounting or invoicing software they already use ^[1]. Ask your provider:

1. Will it send and receive e-invoices over Peppol? The government has named Peppol as the core network ^[3][1].
2. Does it run its own Peppol access point, or use a partner's? Either works, but you should know who carries your invoices. From 1 April 2029, providers must be accredited with the UK Peppol Authority ^[1].
3. What will it cost, and from when? The government says several providers have committed to include e-invoicing in their core package at no extra cost ^[1].

If the answer is vague, that's normal for now. Ask again once the UK standard is published (October 2027 to April 2028).

4. Get your customer data in order

E-invoices are data, not pictures of paper. A PDF will no longer count as an e-invoice ^[1]. Software reads every field, so gaps cause rejections. Start now:

• Keep each business customer's VAT number on file and check it is correct. On Peppol today, UK businesses are found mostly by VAT number (scheme 9932) ^[7]. Which identifiers the UK will accept is decided between October 2027 and April 2028 ^[1].
• Record customers' purchase order numbers and other references they ask for.
• Make sure each invoice line has the right VAT rate.

5. See which customers are already on Peppol

Some UK businesses can already receive e-invoices over Peppol. Look up a customer's VAT number with our UK Peppol ID lookup. If a customer is registered, you can start sending them e-invoices now, if both of you agree ^[6].

6. Get ready to receive

Receiving is part of the requirement. From 1 April 2029, VAT-registered businesses must be able to receive e-invoices, not only send them ^[1]. If your software can receive over Peppol, supplier bills arrive as data and can be booked without retyping.

What can wait

• Choosing a new system. Wait for the UK standard before you switch software just for e-invoicing ^[1].
• Real-time reporting to HMRC. It is not part of the 2029 requirement ^[2]. A consultation on reporting e-invoice data later runs until 20 January 2027; nothing has been decided ^[4].

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.