UK · HMRC
United Kingdom
Autumn Budget 2025 confirmed mandatory e-invoicing for all VAT invoices from 1 April 2029. Decentralised 4-corner model expected; full implementation roadmap due Budget 2026.
// Phased rollout
-
01 Apr 2014 · liveVoluntary Peppol (NHS)NHS uses Peppol AP for procurement.
-
07 May 2025 → 07 May 2025 · liveHMRC consultation closedPublic consultation on e-invoicing closed.
-
01 Apr 2029 · upcomingMandatory B2B/B2G e-invoicingAll VAT invoices; technical model to be confirmed at Budget 2026.
// Penalties
To be confirmed in implementation roadmap.
// ERP implementation notes
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC UK: Peppol AP partner; B2G via Peppol Sandbox; voluntary B2B Peppol BIS 3.0.
Microsoft Dynamics 365 (F&O + Business Central)
D365 BC includes Peppol BIS 3.0 export and E-Document app.
// Frequently asked questions
When does United Kingdom e-invoicing become mandatory?
See the phased rollout section above for the full schedule. The United Kingdom mandate is administered by HMRC.
What schema does United Kingdom use for e-invoicing?
United Kingdom uses Peppol BIS Billing 3.0, EN 16931 (likely). Transmission: Peppol 4-corner (likely model).
Which ERPs support United Kingdom e-invoicing today?
See the ERP implementation notes section above. Cloudare implements e-invoicing on Oracle Fusion, Oracle EBS, NetSuite, SAP, MS Dynamics, Zoho, Odoo, Sage, QuickBooks, and Tally — each with country-specific guidance.
What is the archive retention period for United Kingdom e-invoices?
6 years from end of tax period.