Policy paper
VAT: electronic invoicing
This tax information and impact note is about the introduction of e-invoicing requirements for VAT invoices (including public bodies) from April 2029.
Documents
Details
This measure provides enabling powers for the introduction of e-invoicing requirements for VAT invoices. The detailed scope, technical requirements and exemptions will be set out in regulations or, where the regulations permit, in a notice published by HMRC.
This measure also confers the necessary functions on HMRC to undertake the role of the UK Peppol Authority, following the Tax Update day 2026 announcement that Peppol will become the core interoperability framework for UK e-invoicing.