The United Kingdom is making e-invoicing mandatory from 1 April 2029 for all VAT-registered businesses. This step builds on the existing Making Tax Digital (MTD) programme and makes the UK one of the first major non-EU economies with a nationwide B2B mandate. The UK has opted for a decentralised model without a government platform, with Peppol expected to play a central role.

The UK has already introduced a digitalisation obligation for VAT administration through MTD. Businesses are required to maintain their VAT records digitally and submit returns digitally to HMRC. The e-invoicing mandate from 1 April 2029 is the next step in this trajectory: all VAT-registered businesses will be required to issue and receive VAT invoices electronically for B2B and B2G transactions.

The UK has explicitly chosen a decentralised model without a central government platform. Invoices are exchanged directly between trading partners via software vendors and Peppol Access Points, without HMRC intervening in the transaction itself. Real-time reporting to HMRC is not part of the initial phase.

This is a deliberate choice that differs from the CTC models in countries such as Italy or Poland, where invoices flow through a central government platform. For existing Peppol users, this makes implementation relatively straightforward: you invoice via the Peppol network without additional reporting requirements.

Note: in late 2025, OpenPeppol established the UK Working Group to develop the technical standard for the UK. The WG is creating a UK-specific PINT variant built on BIS Billing 3.0. The format has not yet been finalised. A detailed roadmap is expected at the Autumn Budget 2026 (November 2026). A possible phased introduction by business size and the specific requirements for foreign businesses without a UK establishment also remain to be clarified.

Suppliers to the NHS (National Health Service) are already required to invoice via Peppol. They must have a Peppol Access Point and GLN and GTIN codes for their products and services. The NHS is therefore the first sector in the UK where Peppol invoicing is mandatory.

The UK is not an EU member, which means ViDA obligations do not apply. The country follows its own trajectory that nevertheless relies on Peppol technically. After the mandate in 2029, a significant increase in Peppol registrations in the UK is expected.

Do you invoice British businesses? Through the Peppol network, UK recipients are already reachable if they have a Peppol registration. After April 2029, all VAT-registered businesses in the UK must be able to receive e-invoices, significantly expanding the reach.

Do you receive invoices from British suppliers? As a Peppol participant, you are automatically reachable. After 2029, British suppliers will be required to send e-invoices.

Do you have a UK establishment? Then you must comply with the e-invoicing mandate in time. The choice of a decentralised model means you can connect via your existing Peppol Access Point.

The United Kingdom is reachable via the Peppol network. The PSB routes invoices to UK recipients that are registered in Peppol. After the mandate in 2029, the reach in the UK will be considerably greater.

The UK's choice of a decentralised Peppol model aligns well with the existing eConnect infrastructure. Customers who already invoice via eConnect do not need to set up additional connections for the UK.

• Peppol BIS Billing V3
• What is ViDA?
• What is Peppol and how does the network work?
• Peppol international: where is e-invoicing mandatory?