Electronic invoicing: SME usage and attitudes
This research looked at (SME) small and medium-sized enterprises’ use, awareness, and perceptions of electronic invoicing.
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HM Revenue and Customs (HMRC) commissioned two stages of research with small and medium‑sized enterprises (SMEs) about electronic invoicing (e‑invoicing).
The quantitative stage was carried out by IFF Research between February and March 2025. They conducted a short survey of 800 businesses to estimate the prevalence of e‑invoicing use and awareness among SMEs.
The qualitative stage was then conducted by Ipsos between May and June 2025. This further explored attitudes towards e‑invoicing through 45 in‑depth interviews with SMEs, including both users and non-users of e‑invoicing.
HMRC has used the findings of this research to inform the development of e‑invoicing policy. The findings will also inform related communication campaigns and guidance, accounting for the needs and concerns of UK SMEs.
The views in these reports are the authors’ own and do not necessarily reflect those of HMRC.