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E-Invoicing & ViDA Mandate Tracker

The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.

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GB

United Kingdom e-invoicing

Europe non-EU · Peppol – core interoperability network (confirmed 23 Jun 2026); decentralised, no real-time reporting at launch

Announced at Autumn Budget 2025: from April 2029 all VAT invoices for B2B and B2G supplies must be issued in a specified electronic format. Peppol was confirmed as the core interoperability network on 23 June 2026; HMRC and DBT will publish the roadmap and phasing at Budget 2026 (28 Oct 2026). NHS England already requires Peppol e-invoicing from suppliers, and public bodies must accept EN 16931 e-invoices under the Procurement Act 2023.

Future

Applies to

B2B, B2G

April 1, 2029

Next phase deadline

All VAT invoices e-invoiced from April 2029

Does this apply to me?

Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.

Is your business established in United Kingdom (registered office, branch or fixed establishment)?

Do you make intra-EU B2B supplies involving United Kingdom?

United Kingdom: likely outside the issuing mandate — watch e-reporting / cross-border

VAT registration or trading alone, without a fixed establishment, usually keeps you outside United Kingdom's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

Not in scope for United Kingdom

With no establishment and no registration or trade in United Kingdom, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into United Kingdom.

United Kingdom: domestic mandate from April 2029

The UK has a confirmed domestic mandate: from April 2029 all VAT invoices, B2B and B2G, must be issued as e-invoices over Peppol. ViDA does not apply to the UK. Build EN 16931 / Peppol capability now and watch the Budget 2026 roadmap on 28 Oct 2026.

No e-invoicing mandate applies in United Kingdom today

No e-invoicing mandate applies in the UK today (NHS England suppliers excepted, and public bodies must accept EN 16931 invoices). The mandate for all VAT invoices starts April 2029 – roadmap at Budget 2026.

Phases & who's affected when

A single date hides the rollout. Here's the full sequence.

Consultation stage

Government + industry

HMRC and DBT consulted on B2B e-invoicing in 2025; Peppol is already used across the NHS and wider B2G.

Done

28 October 2026

Budget 2026

HMRC/DBT e-invoicing roadmap: milestones, phasing and scope for April 2029.

Next

April 2029

All VAT-registered businesses

As announced in the Autumn Budget 2025, all VAT invoices must be issued in a specified electronic format.

Future

The technical facts

The standards, scope and dates that define the mandate – at a glance.

Transaction scope

B2B, B2G

Model

Peppol – core interoperability network (confirmed 23 Jun 2026); decentralised, no real-time reporting at launch

Formats

EN 16931; UK Peppol specification in development

Region

Europe non-EU

STATUS

Future

Scope

From April 2029, VAT-registered businesses must issue all VAT invoices (B2B and B2G) as structured e-invoices; non-VAT-registered businesses are exempt; real-time reporting to HMRC is not part of the 2029 launch. Scope details for non-established businesses, small businesses and legacy EDI users await the Budget 2026 roadmap. Today: contracting authorities must accept and process EN 16931 e-invoices (Procurement Act 2023 s.67, in force 24 Feb 2025) and NHS England suppliers exchange orders and invoices over Peppol under the 2014 NHS eProcurement Strategy.

Penalties & grace period

No domestic B2B penalty regime yet.

Read the full United Kingdom guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail. 

Read the guide →

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