Research and analysis

Electronic invoicing: Quantitative research into small and medium-sized enterprises’ usage and attitudes

Published 26 March 2026

Prepared by IFF Research for HM Revenue and Customs.

Research report number: 845

May 2025

The views in this report are the authors’ own and do not necessarily reflect those of HMRC.

1 Glossary

Term	Definition
B2B	Business to business.
Business sector	A segment of the economy comprising companies and industries with similar business activities, products, or services.
Business size	The number of employees working at a business.
Derived variables	A combination of 2 or more survey variables.
E-invoices	Electronic invoices which are issued, sent, and received in a structured data format that allows for automatic and electronic processing. This does not include PDFs or emails.
Market Location	A database of business contacts from companies across the UK.
Quota sampling	A method of sampling where businesses are selected based on key characteristics (size and broad sector) rather than being randomly sampled.
Recontact sample	Respondents that agreed to be recontacted for future aspects of this research.
SME	Small and medium-sized enterprises, meaning that they have fewer than 250 employees.
Weighting	An adjustment of the data to ensure that when analysed the sample data more accurately reflects the characteristics of the population from which it was drawn and from which an inference will be made.

2 Executive summary

Introduction

HMRC needs to understand businesses’ current use and attitudes towards e-invoicing. These insights will help HMRC design and deliver an e-invoicing policy which accounts for small and medium-sized enterprise (SME) needs and enables them to remain competitive. HMRC commissioned IFF Research to undertake a short survey to estimate the prevalence of e-invoicing amongst SMEs. A secondary goal was to recruit a sample for follow-up qualitative research, to further examine e-invoicing views, behaviours, and support needs.

The key research questions for the quantitative stage were as follows:

• how many SMEs understand what an e-invoice is

• what is the prevalence of e-invoicing use in the SME population

• for SMEs not using e-invoicing, what systems do they currently use

Methodology

IFF’s research team conducted a telephone survey, with 800 small and medium-sized VAT-registered businesses, between 24 February and 18 March 2025.

Respondents worked for businesses that were UK-based, with fewer than 250 employees, working in the private sector. The sample was provided by Market Location.

Data has been weighted which introduces limitations to the research. The quota sampling approach and the weighting approach reduced effective sample size. Although a sample size of 800 was achieved, following weighting the effective overall sample size was 495.

All findings have been reported as percentages rounded to 2 significant figures. As a result, figures reported may not always total 100%.

Summary of findings

How many SMEs understand what an e-invoice is?

SMEs were broadly familiar with e-invoicing as a concept, with around three-fifths (59%) reporting that they were familiar with the definition of e-invoicing^{[footnote 1]} used in this research. Of those surveyed, a higher proportion of medium-sized businesses were familiar with e-invoicing compared to smaller companies (70% vs 58%).

What is the prevalence of e-invoicing use in the SME population?

Despite a large proportion of respondents indicating that they understood what e‑invoicing was, use of e‑invoicing among SMEs was low, with 29% reporting that they use e‑invoicing. Of those surveyed, a higher proportion of medium‑sized companies used e‑invoicing compared to smaller companies (36% vs 29%).

For SMEs not using e-invoicing, what systems do they currently use?

The most common invoicing method used by SMEs for both sending and receiving invoices was PDF or email, followed by paper or physical mail.

Most SMEs reported using accounting software. SMEs used a range of software types, with Sage being the most frequently used.

3 Introduction

Background

An electronic invoice (e-invoice) is an invoice that is issued, transmitted, and received in a structured format. This allows for automatic electronic processing, providing easy access to transaction and tax information. E-invoicing systems can integrate with accounting software, making it easier to manage and access financial records and in turn submit accurate tax returns more speedily whilst reducing room for error. This can be used to improve tax reporting and compliance procedures and reduce administrative burdens for businesses.

HMRC needs to understand VAT-registered small and medium-sized enterprises’ (SMEs) current use and attitudes towards e-invoicing. These insights will help HMRC design and deliver an e-invoicing policy which takes account of SME needs and enables them to remain competitive, in the context of increasing use of e-invoicing globally. The Chancellor has also expressed interest in e-invoicing, as part of a package to reduce paperwork and improve the UK’s tax system^{[footnote 2]}. A consultation was launched in February 2025 to understand views on standardising electronic invoicing and increasing its adoption across UK businesses and the public sector^{[footnote 3]}.

Aims and objectives

The aim of this quantitative research was to estimate the prevalence of e-invoicing among SMEs and recruit a sample for qualitative research to examine e-invoicing views, behaviours, and support needs. The key research questions for the quantitative stage were:

• how many SMEs understand what an e-invoice is

• what is the prevalence of e-invoicing use in the SME population

• for SMEs not using e-invoicing, what systems do they currently use

Follow-up qualitative research will be conducted by an external contractor later in 2025 to understand perceptions of e-invoicing in further detail.

This report

This report outlines the findings from the telephone survey, in order to provide insight into usage and awareness of e-invoicing among SMEs. The sampling approach is outlined in the next section, followed by the key findings. A conclusion section lays out the key findings as per the research questions, in order to inform the future stages of this research.

4 Methodology

Sampling and fieldwork

This research engaged individuals working in UK-based businesses with fewer than 250 employees, working in the private sector. All businesses included in this research were VAT-registered.

Contact details were provided to IFF via Market Location^{[footnote 4]}, a database of business contacts from companies across the UK.

The research was based on a quota sampling approach, meaning that businesses were selected based on key characteristics (size and broad sector) rather than being randomly sampled. This was a more cost- and time-efficient approach relative to random sampling and ensured that all size and sector groups were represented within the achieved sample.

This approach allowed an efficient fieldwork period, between 24 February and 18 March 2025, collecting responses from 800 small and medium-sized businesses.

The following 5 tables show the unweighted achieved sample breakdown by sector, size, region that the business operated in, annual turnover and the job title of those that took part in the research. More detail on business sectors is shown in Appendix B (‘Further detail on sectors’).

Table 1: Sample breakdown: broad sectors

	Achieved sample
Primary, Manufacturing and Construction	217
Transport, Retail, Accommodation	301
Business services	193
Other services	89
Total	800

Table 2: Sample breakdown: business size

	Achieved sample
Micro (0 to 9 employees)	166
Small (10 to 49 employees)	332
Medium (50 to 249 employees)	302
Total	800

Table 3: Sample breakdown: region of business

	Achieved sample
South East	130
North West	92
South West	89
West Midlands	84
London	73
East of England	68
East Midlands	65
Yorkshire and the Humber	55
Scotland	52
North East	40
Wales	26
Northern Ireland	25
Don’t know	1
Total	800

Table 4: Sample breakdown: turnover

	Achieved sample
£1 to £49,999	8
£50,000 to £84,999	8
£85,000 to £99,999	10
£100,000 to £249,999	21
£250,000 to £499,999	27
£500,000 to £999,999	64
£1,000,000 to £1,999,999	69
£2,000,000 to £4,999,999	111
£5,000,000 to £9,999,999	89
£10,000,000 to £24,999,999	97
£25,000,000+	54
Don’t know	175
Refused	67
Total	800

Table 5: Sample breakdown: job title

	Achieved sample
Finance Director or CFO	68
Finance or Accounts Manager	139
Accounts or Finance or Accountant	204
Owner or Partner	19
Managing Director or CEO	40
Director	76
Office Manager	52
Company Secretary	17
Financial Controller	61
General or Operations Manager	37
Administrator	40
Sales or Customer Service	15
Other	32
Total	800

Survey design

A short telephone survey was used. To encourage engagement, the main questions were designed to take a maximum of 5 minutes to complete. (Introducing the research took, on average, an additional 2 to 3 minutes).

The survey covered familiarity and use of e-invoicing, as well as the methods companies generally used to send and receive invoices. There were also questions relating to the business, such as annual turnover, business size, and general business activity.

Data processing and analysis

Weighting

The business population in scope for the research was all VAT-registered private sector businesses in the UK with fewer than 250 employees.

The latest population estimates (October 2024)^{[footnote 5]} are summarised in the 2 tables below. The weighting strategy is based on this profile.

Table 6: Population of VAT-registered private sector businesses with fewer than 250 employees

	0 to 49	50 to 249	Total
Primary, Manufacturing and Construction	657,500	8,980	666,480
Transport, Retail, Accommodation	855,215	12,555	867,770
Business services	785,150	9,975	795,125
Other services	284,270	6,240	290,510
Total	2,582,135	37,750	2,619,885

Table 7: Profile of VAT-registered private sector businesses with fewer than 250 employees

	0 to 49	50 to 249	Total
Primary, Manufacturing and Construction	25.10%	0.34%	25.44%
Transport, Retail, Accommodation	32.64%	0.48%	33.12%
Business services	29.97%	0.38%	30.35%
Other services	10.85%	0.24%	11.09%
Total	98.56%	1.44%	100.00%

To adjust for differences between the achieved sample and the wider population, weighting the data was necessary. Weighting made the data more representative of all VAT-registered private sector businesses in the UK with fewer than 250 employees.

This was required to provide an overall figure of all businesses that used e-invoicing. A limitation of this was that it resulted in the application of ‘upweights’ to the smallest businesses and ‘downweights’ to the larger businesses, which reduced the overall effective sample size.

The weights used to bring the achieved sample in line with the population are outlined in table 8 below. They resulted in an overall effective sample size of 495 and a design effect of 1.6.

Table 8: Final weighting matrix

	0 to 49 employees	50 to 249 employees
Primary, Manufacturing and Construction	1.24	0.05
Transport, Retail, Accommodation	1.74	0.03
Business services	1.97	0.04
Other services	1.36	0.08

Derived variables

To provide a single measure of ‘main method used for sending invoices’ across the whole sample, the following derived variable was produced:

A3A4_derived

If one method selected at A3: ‘Which of these methods does your business use to send invoices?’, feed in response from A3. If more than one method selected at A3, feed in response from A4.

To provide a single measure of ‘main method used for receiving invoices’ across the whole sample, the following derived variable was produced:

A5A6_derived

If one method selected at A5: ‘Which of these methods does your business use to receive invoices?’, feed in response from A5. If more than one method selected at A5, feed in response from A6.

The questions mentioned here can be found in the full survey in Appendix B.

Edits

Twenty-five respondents said they used e-invoicing but then didn’t mention using it for sending or receiving invoices. Therefore, their response to A1 was changed to ‘no’.

One hundred and twelve respondents said they did not use e-invoicing but then mentioned using it for sending or receiving invoices. Therefore, their response to the initial question about whether they used e-invoicing was changed to ‘yes’.

Analysis

All survey data was weighted to reflect the profile of VAT-registered UK businesses with fewer than 250 employees (see weighting approach above).

Data was cleaned and processed and analysed in SPSS to produce data tables with the following cross breaks, given here with their respective subgroups:

• sector
  • primary, manufacturing and construction
  • transport, retail, accommodation
  • business services
  • other services
• size
  • 0 to 49 (small)
  • 50 to 249 (medium)
• turnover
  • £1 to £49,999
  • £50,000 to £84,999
  • £85,000 to £99,999
  • £100,000 to £249,999
  • £250,000 to £499,999
  • £500,000 to £999,999
  • £1,000,000 to £1,999,999
  • £2,000,000 to £4,999,999
  • £5,000,000 to £9,999,999
  • £10,000,000 to £24,999,999
  • £25,000,000+
  • don’t know
  • refused
• region
  • North East
  • North West
  • Yorkshire and the Humber
  • East Midlands
  • West Midlands
  • East of England
  • London
  • South East
  • South West
  • Northern Ireland
  • Scotland
  • Wales
  • don’t know
• home nation
  • England
  • Scotland
  • Northern Ireland
  • Wales
• job title
  • finance director
  • owner
  • managing director
  • CEO
  • other (please specify)
• familiarity with e-invoicing
  • very familiar
  • somewhat familiar
  • neither familiar nor unfamiliar
  • somewhat unfamiliar
  • not at all familiar
• whether they recall seeing HMRC comms
  • yes
  • no
  • don’t know

Limitation: The use of quota sampling means that all SMEs in the population did not have an equal chance of participating in the research. Therefore, these results should be interpreted with caution and cannot be generalised to the SME population as a whole. Weighting was used to increase the representativeness of the sample but the weighting approach led to some low weighting values. The limitation of this is that it increases sampling error by potentially increasing the influence of outliers on the overall results, and reduces effective sample size. Although a sample size of 800 was achieved, following weighting, the effective overall sample size was 495.

5 Findings

Familiarity with e-invoicing

Around three-fifths (59%) of SMEs surveyed were familiar (either very familiar or somewhat familiar) with the e-invoicing definition used in this research^{[footnote 1]}, as presented in Figure 1. Around one-fifth (19%) said that they were very familiar.

Of those surveyed, a higher proportion of medium-sized businesses (70%) were familiar with e-invoicing compared to small businesses (58%).

A higher proportion of surveyed SMEs in the manufacturing and construction sectors were not at all familiar (33%) compared to the other sectors analysed.

Figure 1: Familiarity with e-invoicing

A2. Before this call, how familiar were you with this definition of an e-invoice?

Note: Not all rows sum to 100% due to rounding.

Group	Very familiar	Somewhat familiar	Neutral	Somewhat unfamiliar	Not at all familiar	Base
Overall	19%	40%	6%	10%	25%	N: 800
0 to 49 employees	19%	39%	6%	10%	25%	N: 498
50 to 249 employees	22%	47%	5%	10%	16%	N: 302
Primary, Manufacturing and Construction	21%	34%	6%	6%	33%	N: 217
Transport, Retail, Accommodation	17%	43%	6%	11%	23%	N: 301
Business services	19%	45%	7%	9%	20%	N: 193
Other services	22%	27%	8%	20%	23%	N: 89

Around the time of fieldwork, there had been an HMRC communications campaign where e-invoicing was mentioned in an email bulletin which had over 100,000 recipients. As shown in Figure 2, the majority (91%) of the SMEs surveyed did not recall having seen any communications from HMRC about e-invoicing at the time of the research. However, it is possible that the communications were received by a different individual within the business from the individual surveyed.

SMEs who said they were very familiar with e-invoicing were more likely to have reported seeing HMRC communications (15%) than those who were somewhat familiar (5%), somewhat unfamiliar (4%), or not at all familiar (1%).

Figure 2: Awareness of HMRC communications about e-invoicing

A8. Have you seen any HMRC communications about e-invoicing recently?

Group	Yes	No	Don’t know	Base
Overall	6%	91%	3%	N: 800
0 to 49 employees	6%	91%	3%	N: 498
50 to 249 employees	3%	92%	5%	N: 302
Primary, Manufacturing and Construction	7%	88%	5%	N: 217
Transport, Retail, Accommodation	5%	91%	4%	N: 301
Business services	8%	90%	2%	N: 193
Other services	0%	97%	3%	N: 89

Use of e-invoicing

Around a third (29%) of SMEs surveyed reported using e-invoicing, as shown in Figure 3. Of those surveyed, a higher proportion of medium-sized businesses (36%) reported using e-invoicing.

Figure 3: Use of e-invoicing

A1. Does your business use e-invoicing or electronic invoicing?

Note: Not all rows sum to 100% due to rounding.

Group	Yes	No	Don’t know	Base
Overall	29%	69%	1%	N: 800
0 to 49 employees	29%	69%	1%	N: 498
50 to 249 employees	36%	61%	3%	N: 302
Primary, Manufacturing and Construction	29%	68%	3%	N: 217
Transport, Retail, Accommodation	27%	72%	1%	N: 301
Business services	31%	68%	1%	N: 193
Other services	34%	66%	0%	N: 89

PDFs or emails were the most commonly used method of both sending (95%) and receiving (98%) invoices among the SMEs surveyed, as shown in Figure 4.

The second most commonly used invoicing method was paper or physical mail, although the proportion of SMEs who received these (78%) was considerably higher than those who sent them (36%). Among those surveyed, a higher proportion of SMEs in the transport, retail and accommodation sectors sent paper invoices (47%) compared to the manufacturing and construction sectors (31%) and business services sector (28%). Meanwhile, a higher proportion of medium-sized businesses received paper invoices (86%).

Of those surveyed, fewer SMEs sent e-invoices (15%) than received them (24%), with only 10% of SMEs reporting both sending and receiving e-invoices. Of those surveyed, 5% only used e-invoices to send invoices, and 15% only used them to receive invoices. There were no clear differences in the proportion who sent or received e-invoices by business characteristics such as business size or sector.

Figure 4: Methods used to send and receive invoices

A3. Which of these methods does your business use to send invoices? (Base: 800)

A5. Which of these methods does your business use to receive invoices? (Base: 800)

Invoice method	Send	Receive
PDF or email	95%	98%
Paper or physical mail	36%	78%
E-invoicing	15%	24%
Online portal or platform	1%	1%
None	1%	0%
Don’t know	1%	0%

When asked which invoicing method they sent or received most often, PDF or email invoices were still the most commonly used by SMEs, as shown in Figure 5. In total, 80% of SMEs surveyed sent PDF or email invoices as their most common method, while 89% received PDF or email invoices as their most common method of invoicing.

While 30% of surveyed companies said they used e-invoicing to some extent, only 9% said that e invoicing was their most used method of sending invoices, and 3% said it was their most used method of receiving invoices.

Figure 5: Method most used to send and receive invoices

A3A4_derived. Which method does your business use (most often) to send invoices? (Base: 800)

A5A6_derived. Which method does your business use (most often) to receive invoices? (Base: 800)

Invoice method	Send	Receive
PDF or email	80%	89%
Paper or physical mail	8%	5%
E-invoicing	9%	3%
None	1%	0%
Don’t know	3%	2%

Accounting software

The SMEs surveyed used a wide range of accounting software, as shown in Figure 6, with the most commonly used being Sage (48%). The ‘Other’ category includes 89 other accounting software types, which were each mentioned by between one and 6 SMEs.

Only 5% of SMEs said they did not use any accounting software. Of those surveyed, a higher proportion of SMEs in the manufacturing and construction sectors (9%) did not use any accounting software compared to the transport, retail, and accommodation sectors (3%). Meanwhile, less than 1% of medium-sized businesses said they did not use any accounting software compared to 5% of small businesses overall.

Figure 6: Accounting software used

A7. Which accounting software provider or providers does your business use, if any? (Base: 800)

Software	Proportion of businesses
Sage	48%
Xero	17%
QuickBooks	9%
Microsoft	3%
Access	1%
Pegasus	1%
SAP	1%
Other	15%
None	5%
Don’t know	5%

6 Appendices

Appendix A: Further detail on sectors

Throughout the report, 4 main sectors have been used as sub-groups for analysis. The following 4 tables show the detailed sectors that fall within each sector, and their associated Standard Industrial Classification (SIC) codes.

Table 9: Broad sector: Primary, Manufacturing and Construction

Sectors	SIC 2007	Definition
A	1 to 3	Agriculture, Forestry and Fishing
B, D and E	5 to 9, 25 to 39	Mining and Quarrying, Electricity, Gas, Steam and Air Conditioning Supply, Water Supply, Sewerage, Waste Management and Remediation Activities
C	10 to 33	Manufacturing
F	41 to 43	Construction

Table 10: Broad sector: Transport, Retail, Accommodation

Sectors	SIC 2007	Definition
G	45 to 47	Wholesale and Retail Trade, Repair of Motor Vehicles and Motorcycles
H	49 to 53	Transportation and Storage
I	55 to 56	Accommodation and Food Service Activities
J	58 to 63	Information and Communication

Table 11: Broad sector: Business services

Sectors	SIC 2007	Definition
K	64 to 66	Financial and Insurance Activities
L	68	Real Estate Activities
M	69 to 75	Professional, Scientific and Technical Activities
N	77 to 82	Administrative and Support Service Activities

Table 12: Broad sector: Other services

Sectors	SIC 2007	Definition
P	85	Education
Q	86 to 88	Human Health and Social Work Activities
R	90 to 93	Arts, Entertainment and Recreation
S	94 to 96	Other Service Activities

Appendix B: Survey

A: Main questions

Ask all:

A1. E-invoices are issued, sent, and received in a structured data format that allows for automatic and electronic processing. This does not include PDFs or emails.

Does your business use e-invoicing or electronic invoicing?

Yes	1
No	2
Don’t know	3

Ask all:

A2. Before this call, how familiar were you with this definition of an e-invoice?

Very familiar	1
Somewhat familiar	2
Neither familiar nor unfamiliar	3
Somewhat unfamiliar	4
Not at all familiar	5

Ask all:

A3. Which of these methods does your business use to send invoices? (Multi code)

E-invoicing	1	[blank]
Paper or physical mail	2	[blank]
PDF or email	3	[blank]
Other (please specify)	4	[blank]
Don’t know	5	Exclusive. Do not read out.

Ask if send more than one method of invoicing (more than one response to A3):

A4. And which method does your business use most often to send invoices? (Single code)

E-invoicing	1	[blank]
Paper or physical mail	2	[blank]
PDF or email	3	[blank]
Other (please specify)	4	[blank]
Don’t know	5	Exclusive. Do not read out.

Ask all:

A5. Which of these methods does your business use to receive invoices? (Multi code)

E-invoicing	1	[blank]
Paper or physical mail	2	[blank]
PDF or email	3	[blank]
Other (please specify)	4	[blank]
Don’t know	5	Exclusive. Do not read out.

Ask if receive more than one method of invoicing (more than one response to A5):

A6. And which method of invoicing does your business receive most often? (Single code)

E-invoicing	1	[blank]
Paper or physical mail	2	[blank]
PDF or email	3	[blank]
Other (please specify)	4	[blank]
Don’t know	5	Exclusive. Do not read out.

Ask all:

A7. Which accounting software provider or providers does your business use, if any? (Multi code)

Sage	1
Xero	2
QuickBooks	3
FreshBooks	4
Invoicera	5
Other (please specify)	6
None	7
Don’t know	8

Ask all:

A8. Have you seen any HMRC communications about e-invoicing recently?

Yes	1
No	2
Don’t know	3

B: Firmographics

Ask all:

B1. Thank you for your time so far. I’m now going to ask a few questions about your business to help us analyse your responses. What, approximately, was the turnover of your business in your last financial year?

Add if necessary: Your answers are completely confidential and will not be reported to HMRC without your explicit permission.

£1 to £49,999	1
£50,000 to £84,999	2
£85,000 to £99,999	3
£100,000 to £249,999	4
£250,000 to £499,999	5
£500,000 to £999,999	6
£1,000,000 to £1,999,999	7
£2,000,000 to £4,999,999	8
£5,000,000 to £9,999,999	9
£10,000,000 to £24,999,999	10
£25,000,000+	11
Don’t know	12
Refused	13

Ask all:

B2. I have [SIC definition from sample] as a general description of your company’s principal activity. Bearing in mind this is a general description only, does this sound correct?

Yes	1
No	2
Don’t know	3

If disagree with sample sector (B2 is 2 or 3):

B3. What is the main business activity of your company?

Interviewer probe for the following – start with first probe and only use the others if necessary to get clear information:

• what is the main product or service of this establishment?

• what exactly is made or done at this establishment?

Write in. To be coded to 4 digit SIC 2007.

Ask all:

B4: Which region of the UK is your business based in?

Add if necessary: If your business is based in multiple regions of the UK, please specify the region of the site you are calling from.

North East	1
North West	2
Yorkshire and the Humber	3
East Midlands	4
West Midlands	5
East of England	6
London	7
South East	8
South West	9
Northern Ireland	10
Scotland	11
Wales	12
Don’t know	13

Ask all:

B5. And what is your job title?

Finance Director	1
Owner	2
Managing Director	3
CEO	4
Other (please specify)	5
Prefer not to say	6

C. Thank and close

Ask all:

C1. These answers have been really useful. HMRC is really keen to work with businesses like yours to understand how best they can support you in potentially adopting, and your experience of, e-invoicing in the UK. Would you be happy for IFF to pass on your contact details and survey responses to HMRC and its contractors to re-contact you to discuss this further in the next 12 months?

If you do choose to take part in follow-up research in the future, you will receive £60 as a thank you for taking part.

Add if necessary: Taking part is completely optional and you will not be obliged to take part if or when HMRC and its contractors get in touch with you.

Yes	1
No	2

If consent to recontact (C1 is 1):

C2. And can I confirm a few details with you so that we can get in contact with you should we need to?

Name:
E-mail:	DS: Allow refused if phone provided
Best number to call on:	DS: Allow refused if email provided

Ask all:

C3. I mentioned at the start that HMRC is exploring how familiar businesses are with the concept and use of e-invoicing. This has the potential to speed up and automate administrative tasks around invoicing and record keeping for businesses. With this in mind, is there anything you think HMRC should be aware of?

Write in
No	2

Thank respondent and close interview.

Finally, I would just like to confirm that this survey has been carried out under IFF instructions and within the rules of the MRS Code of Conduct. Thank you very much for your help today.

1. The definition used in this survey was: ‘E-invoices are issued, sent, and received in a structured data format that allows for automatic and electronic processing. This does not include PDFs or emails.’ ↩ ↩²

2. Government sets out plans for ‘e-invoicing’ overhaul to cut paperwork – GOV.UK ↩

3. Promoting electronic invoicing across UK businesses and the public sector – GOV.UK ↩

4. Market Location: UK B2B Data Solutions Provider ↩

5. Business population estimates 2024 – GOV.UK ↩