On 26 November 2025 the government announced that e-invoicing will become mandatory for all B2B and B2G VAT invoices from April 2029, decentralised and without a central platform. A roadmap and technical standard are due with the Budget on 28 October 2026.
| Size band | Receive since | Issue from |
|---|---|---|
| All businesses (no threshold announced yet) | announced Source: GOV.UK (HM Treasury and HMRC) · 26 Nov 2025 · verified 15 Oct 2026 · official unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items | announced Source: GOV.UK (HM Treasury and HMRC) · 26 Nov 2025 · verified 15 Oct 2026 · official unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items |
Verified:
Scope: All B2B and B2G VAT invoices
All B2B and B2G VAT invoices; decentralised model without a central platform
Consultation response of 26 Nov 2025. The exact day in April 2029 is not confirmed.
Small-business regime: Not captured in research
Must receive e-invoices: no · Must issue e-invoices: nounverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
The mandate is announced, not enacted, and covers VAT invoices. No small-business threshold has been announced.
Post-audit (decentralised, no clearance)
Platform: None; no central platform planned. England: SCCL (NHS) is the Peppol Authority
The announced model is decentralised without a central platform. Peppol is reported as the core network, from secondary sources only.
| Channel | Kind | Required | Notes |
|---|
No accreditation · Required: no
No accreditation regime has been announced; the research notes this as unconfirmed. Source: GOV.UK (HM Treasury and HMRC) · 26 Nov 2025 · verified 15 Oct 2026 · official
Receiving duty: announced Source: GOV.UK (HM Treasury and HMRC) · 26 Nov 2025 · verified 15 Oct 2026 · official unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
VAT Regulation 13A (buyer may refuse e-invoices) is to be amended.
Public-sector e-invoicing since announced Source: GOV.UK (HM Treasury and HMRC) · 26 Nov 2025 · verified 15 Oct 2026 · official unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
No central platform planned
B2G invoices are covered by the announced April 2029 mandate. Current B2G rules were not captured in the research.
Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.
Retention period: 6 years Source: HMRC (GOV.UK) · 18 Mar 2024 · verified 16 Oct 2026 · official
The period starts: VAT: not stated in Notice 700/21; Companies Act: from the date the record is made
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Check my obligationsWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.