The UK has no general e-invoicing obligation today. From 1 April 2029, VAT-registered businesses and public bodies must issue VAT invoices as e-invoices and be able to receive them, unless an exemption applies, with Peppol as the core framework. The detailed requirements follow between October 2027 and April 2028. Suppliers to NHS England already send e-invoices over Peppol.
This page summarises HMRC and Department for Business and Trade (DBT) publications on GOV.UK, including the e-invoicing roadmap published at Budget 2026, checked on 5 November 2026. It is not tax advice; your accountant can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Issue e-invoices to NHS England | Suppliers to NHS England | in force; the consultation gives no start date | Peppol | in force | HMRC and DBT consultation |
| Issue VAT invoices as e-invoices and be able to receive them | VAT-registered businesses and public bodies, when the customer is also VAT-registered | 1 April 2029 | Peppol, through certified access points | announced; requirements to be confirmed between October 2027 and April 2028 | HMRC roadmap |
| Issue e-invoices to consumers | Businesses | none | no obligation; consumer invoices are not VAT invoices | HMRC roadmap |
The 2029 requirement still needs legislation, and limited exemptions are expected, including for digitally excluded persons; their details are due by April 2028. Invoices that are not VAT invoices, such as those from businesses not registered for VAT, are outside the requirement but may be sent as e-invoices voluntarily (HMRC roadmap).
What is the timetable?
| Period | What happens | Source |
|---|---|---|
| Already decided | VAT e-invoicing from 1 April 2029; Peppol as the core interoperability framework | HMRC roadmap |
| Budget 2026 to October 2027 | detailed design; public consultation on technical standards in spring 2027 | HMRC roadmap |
| October 2027 to April 2028 | publication of scope, exclusions, standards, guidance, business identifiers and service-provider requirements | HMRC roadmap |
| April 2028 to April 2029 | testing and onboarding | HMRC roadmap |
| 1 April 2029 | VAT e-invoicing takes effect | HMRC roadmap |
The roadmap follows a 12-week consultation from 13 February 2025, which received 342 responses (GOV.UK). At Budget 2026, HMRC also opened a separate consultation on digital reporting of e-invoice data.
The roadmap defines e-invoicing as the exchange of structured invoice data directly between buyers' and suppliers' financial systems. A PDF, a Word document, an image or an invoice in an email does not count.
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| Peppol BIS Billing 3.0 | invoices to NHS England | a UBL format following EN 16931 |
| UK e-invoice standard | VAT invoices from 1 April 2029 | on Peppol; technical standards to be consulted on in spring 2027 |
| any agreed format | other invoices today |
What can Klarbon do with UK invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a Peppol BIS invoice | open a Peppol invoice, free | |
| Check a Peppol BIS file before sending it to the NHS | check an e-invoice | |
| Turn another e-invoice, such as CII or Factur-X, into a Peppol BIS file | convert an e-invoice, one credit | your Peppol provider sends it |
Klarbon is not a Peppol access point and does not send invoices.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|
Frequently asked questions
Is e-invoicing mandatory in the UK?
Not yet. From 1 April 2029, VAT-registered businesses and public bodies must be able to receive e-invoices and must issue their VAT invoices as e-invoices, unless an exemption applies. The government's roadmap, published at Budget 2026, says the detailed requirements will be confirmed between October 2027 and April 2028.
Do suppliers to the NHS have to send e-invoices?
Suppliers to NHS England are required to issue e-invoices over the Peppol network, according to the government's 2025 consultation. It describes this as the one exception to the absence of UK e-invoice standards.
Which e-invoice format will the UK use?
The government has decided that Peppol will be the UK's core interoperability framework, with invoices exchanged through certified access points. The technical standards are not final; a public consultation on them is planned for spring 2027.
Does a PDF invoice count as an e-invoice in the UK?
No. The government's roadmap says that invoices shared as digital files but not as structured data, such as PDF, Word documents, images, HTML or email invoices, do not count as e-invoices.